BFA301 Advanced Financial Accounting Semester 2, 2014 THIS UNIT IS BEING OFFERED IN

BFA301 Advanced Financial Accounting Semester 2, 2014 THIS UNIT IS BEING OFFERED IN
BFA301
Advanced Financial Accounting
Semester 2, 2014
THIS UNIT IS BEING OFFERED IN
BURNIE/HOBART/LAUNCESTON
Taught by:
Steve Allen/Wendy Fleet
CRICOS Provider Code: 00586B
BFA301, Advanced Financial Accounting
2
Contents
Unit Description ...................................................................................................................................... 4
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 4
Enrolment in the Unit ............................................................................................................................. 4
When does the unit commence? ............................................................................................................ 4
Intended Learning Outcomes and Generic Graduate Attributes for BFA301 ......................................... 5
Learning Expectations and Teaching Strategies/Approach .................................................................... 6
Learning Resources ................................................................................................................................. 7
Technical requirements for MyLO .......................................................................................................... 7
Student Feedback via eVALUate ............................................................................................................. 9
Details of Teaching Arrangements .......................................................................................................... 9
Assessment ........................................................................................................................................... 11
Submission of Assessment Items .......................................................................................................... 14
Review of Assessment and Results ....................................................................................................... 15
Further Support and Assistance ............................................................................................................ 16
Academic Misconduct and Plagiarism .................................................................................................. 17
Study Schedule ...................................................................................................................................... 18
BFA301, Advanced Financial Accounting
Unit Coordinator/Lecturer:
Steve Allen
Campus:
Cradle Coast
Room Number:
S-118
Email:
[email protected]
Phone:
+61 3 6430 4578
Consultation Time:
tba
Lecturer:
Wendy Fleet
Campus:
Launceston/Hobart
Room Number:
D119/Hobart (tba)
Email:
[email protected]
Phone:
+61 3 6324 3250
Consultation Time:
tba
3
BFA301, Advanced Financial Accounting
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Unit Description
This unit expands the skill, knowledge and understanding students have gained in BFA201 Financial
Accounting. The unit embraces the theory and practice of financial accounting in relation to
corporations and extends students' skills, knowledge and understanding into areas such as
accounting for group structures, consolidation, segment reporting, accounting for equity
investments, joint ventures, and accounting for foreign exchange transactions. As with previous
study of financial accounting, this unit continues with an examination of accounting standards and
their application. The consideration of the issues and techniques in this unit will enhance the skills
students will need to perform effectively in the workplace as a financial accountant. Advanced
Financial Accounting is particularly concerned with the provision of relevant and reliable information
to the firm's stakeholders. It is a compulsory unit in the accounting major.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
You must have passed BFA201 Financial Accounting to enrol in this unit.
Enrolment in the Unit
Unless there are exceptional circumstances, students should not enrol in this unit after the end of
week two of semester, as the Tasmanian School of Business and Economics (TSBE) cannot guarantee
that:


any extra assistance will be provided by the teaching team in respect of work covered in the
period prior to enrolment; and
penalties will not be applied for late submission of any piece or pieces of assessment that were
due during this period.
When does the unit commence?
The unit commences in the week beginning 14 July 2014 (week 1 of semester 2)
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Intended Learning Outcomes and Generic Graduate Attributes for BFA301
INTENDED LEARNING OUTCOMES
In this unit you will learn:
In assessing this unit I will be looking at
your ability to:
Learning Outcome 1
Interpret and apply appropriate
International Financial Reporting
Standards (IFRS) for the preparation of
financial reports for complex reporting
entities
Identify the appropriate AASB or other
pronouncement to apply in a given situation
ASSESSMENT
METHODS
DISCIPLINE LEARNING OUTCOMES
GRADUATE ATTRIBUTE OUTCOMES
Test, Assignment
and Examination
Graduates of a Bachelor Degree will be
able to contribute to their profession
and to society within a culture of
independent lifelong learning.
The assessments and teaching activities in this unit
have been designed to develop the following
graduate attributes in students.

Judgement
Exercise judgement, with guidance,
to solve routine problems within a
business context using a socially
responsible and global orientation.

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
Knowledge
Integrate theoretical and technical
knowledge in accounting and
accountability.

Application Skills
Critically apply theoretical and
technical knowledge to solve
routine accounting and related
problems.
Problem Solving - The ability to:
 Apply logical thinking to a range or business
related problems
 Locate, analyse, evaluate and use information
effectively and in a timely manner.

Communication and Teamwork
Justify and communicate accounting
advice and ideas in straightforward
collaborative contexts involving
both accountants and nonaccountants in a clear and
independent manner.
Interpret correctly the appropriate AASB or other
pronouncement
Correctly apply the appropriate AASB or other
pronouncement
Where judgement is required in the application
of a particular AASB or other pronouncement,
use appropriate concepts and principles to make
an informed professional and ethical judgement
Learning Outcome 2
Prepare and record data for the
preparation of general purpose
financial reports for complex reporting
entities
Perform appropriate calculations
Assemble appropriate data
Prepare appropriate working papers
Prepare appropriate journal entries
Test, Assignment
and Examination
Learning Outcome 3
Apply a reporting framework and
prepare general purpose financial
reports for complex reporting entities
Prepare a statement of comprehensive income
Prepare a statement of changes in equity
Prepare a statement of financial position
Prepare a statement of cash flows; and prepare
appropriate notes to the financial statements
Test, Assignment
and Examination
Learning Outcome 4
Communicate effectively and cooperate with others in a professional
manner
Prepare accurate and well expressed answers to
written questions
Prepare data, working papers, worksheets,
financial statements, and notes in co-operation
with others in tutorials and other forums
Contribute actively to professional discussions in
tutorials and other forums
Assignment and
Examination

Self-Management
Reflect on performance feedback to
identify and act upon learning
opportunities and selfimprovements.
Knowledge – Reasonably detailed knowledge of:
Accounting concepts, techniques and processes
The legal, regulatory and conceptual framework
as they relate to accounting and business
practice from both the Australian and
international context
Communication – The ability to clearly and
accurately communicate:
 Written information, considering audience
needs and appropriate real life situations;
 Oral communication skills that enable positive
participation in discussions.
Social Responsibility - The ability to determine and
apply an ethical framework to simulated accounting
tasks for situations involving both Australian and
international contexts
An awareness and understanding of the social
responsibilities of accounting and governance
practices and the ability to make decisions that
consider sustainability from both the Australian and
international context
Global Perspective - An awareness of the global
business environment and the ability to evaluate
and incorporate its influence in accounting
practices.
BFA301, Advanced Financial Accounting
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Learning Expectations and Teaching Strategies/Approach
The University is committed to a high standard of professional conduct in all activities, and holds its
commitment and responsibilities to its students as being of paramount importance. Likewise, it
holds expectations about the responsibilities students have as they pursue their studies within the
special environment the University offers. The University’s Code of Conduct for Teaching and
Learning states:
Students are expected to participate actively and positively in the teaching/learning
environment. They must attend classes when and as required, strive to maintain steady
progress within the subject or unit framework, comply with workload expectations, and
submit required work on time.
These are some of the expectations we have of you as a student enrolled in this unit:
It is expected that you actively engage in all scheduled learning activities (lectures and tutorials),
diligently complete independent learning activities, and adequately prepare and revise for the
assignment, test and final examination. The unit will be presented in a face to face format over a
13 week period. There will be a 1 hour 50 minute lecture and a 50 minute tutorial. Students will be
allocated to a tutorial group. It is expected that students will make the necessary time available to
attend these sessions and to prepare adequately.
As indicated, you will need to allocate additional time for independent study. The following table
shows indicative time that you will need to allocate to the study of this unit per week over the 13
week semester:
1 x Lecture
1 hour and 50 minutes
1 x Tutorial
50 minutes
Independent study and assessment tasks
7 hours (minimum)
Total
9 hours 40 minutes per week
It is very important for your learning that you attend every scheduled lecture and tutorial. If you
miss any scheduled session, it is your responsibility to obtain any information that you have missed.
Announcements made in lectures, lecture materials, tutorial discussion questions and problems, and
solutions to tutorial problems will be available through the unit's MyLO site.
Work, Health and Safety (OH&S)
The University is committed to providing a safe and secure teaching and learning environment. In
addition to specific requirements of this unit you should refer to the University’s policy at:
www.utas.edu.au/work-health-safety.
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Learning Resources
Prescribed Text
A prescribed text is a resource that you must have access to for the purposes of studying this unit.
Deegan, C. 2012, Australian Financial Accounting 7th edn, McGraw-Hill Book Company, North Ryde.
Chartered Accountants Financial Reporting Handbook 2014, ICAA (and Wiley E-text Registration Card
set).
Other Recommended Resources
Australian Accounting Standards Board (AASB) http://www.aasb.com.au
International Accounting Standards Board (IASB) http://www.iasb.org/Home.htm
My Learning Online (MyLO)
Access to the MyLO online learning environment unit is required for this unit. The unit has its own
MyLO site.
To log in to MyLO and access this unit, go to: http://www.utas.edu.au/learning-teaching-online .To
access the unit, select BFA301. These instructions will help you to log in for the first time.
For help using MyLO go to http://www.utas.edu.au/learning-teaching-online.
Technical requirements for MyLO
For help and information about setting up your own computer and web browser for MyLO, see:
http://uconnect.utas.edu.au/
While on campus, you can access the University network and MyLO via a laptop computer or other
mobile device. See: http://uconnect.utas.edu.au/uana.htm
MyLO can be accessed via Library computers and in computer labs on campus. See:
http://www.utas.edu.au/it/computing-distributed-systems/computer-labs-facilities-and-locations
For further technical information and help, contact the UTAS Service Desk on 6226 1818 or at
http://www.utas.edu.au/service-desk during business hours.
Learning to use MyLO
When you login to MyLO, you will see a unit called Getting Started with MyLO. Enter the unit to
learn more about MyLO and to practise using its features.
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MyLO Expectations
1.
Students are expected to maintain the highest standards of conduct across all modes of
communication, either with staff or with other students. Penalties may be imposed if the Unit
Coordinator believes that, in any instance or mode of communication, your language or
content is inappropriate or offensive. MyLO is a public forum. Due levels of respect,
professionalism and high ethical standards are expected of students at all times.
2.
Submission of assessment tasks via MyLO presumes that students have read, understood and
abide by the requirements relating to academic conduct, and in particular, those requirements
relating to plagiarism. All work submitted electronically is presumed to be “signed-off” by the
student submitting as their own work. Any breach of this requirement will lead to student
misconduct processes.
3.
MyLO is an Internet service for teaching and learning provided by the University. It is
expected that you check your units in MyLO for updates at least once a day.
Using MyLO for BFA301
IMPORTANT!: Before you are provided with access to your unit’s MyLO resources, you must
complete the Student Agreement form. To do this:
1. Access the unit’s MyLO site.
2. Locate the Begin Here folder and click on it to open it. You can find the Begin Here folder by
scrolling down until you see Content Browser OR by clicking on the Content button.
OR
3. Once you have opened the Begin Here folder, click on the Student Agreement file.
OR
4. Read the terms, then check the I agree box. You should now be able to access all available
unit content on MyLO. You only need to do this once in each MyLO unit.
BFA301, Advanced Financial Accounting
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Student Feedback via eVALUate
At the conclusion of each unit students will be asked to provide online responses to a number of
matters relating to the learning and teaching within that unit. All students are asked to respond
honestly to these questions, as all information received is used to enhance the delivery of future
offerings.
Details of Teaching Arrangements
Lectures
Lectures will be used to introduce the various topics that we will cover in the unit. The Unit Schedule
section of this Unit Outline gives you the weekly program of lecture topics. Lecture slides and case
study examples will be available each week for you to print out from MyLO. That said, most of the
case studies will use Excel templates, so an alternative to printing would be to download the files
and bring your laptop or tablet device to lectures.
It would be a good idea for you to read through the slides before each lecture. By having these
materials with you, you will reduce the amount of writing that you need to do in lectures. The slides
are not a substitute for the notes you will need to take when reading from the text. They are only a
brief outline of each topic but they will provide a structure for discussion in the lecture each week.
Note that important information not contained in the lecture slides will also be provided in lectures.
For example, lectures later in the semester will be used to explain arrangements for tests, the
financial statements case study and the final examination. Notice of these arrangements will also be
provided on MyLO at the end of the relevant week.
Tutorials
Tutorials start in week 2. You will be advised how to sign up for a tutorial in your first lecture and on
MyLO.
In the tutorial, your tutor will guide you through one or two case studies each week. These case
studies will be based on the previous week's lecture topic (they are a separate from the independent
study tasks explained below) and will be placed on MyLO at the beginning of each week. It is
important to realise that financial accounting techniques will be practiced and reinforced in the
tutorials. It is expected that you will have completed the required reading and independent study
tasks prior to attending the tutorial for that topic. This will be necessary so that you can work
efficiently with your tutor to complete the tutorial case studies. Your tutor will also review any
difficulties that you have had in completing the independent study tasks.
Online Activities
Independent Study TasksConsistent with the unit objective of encouraging you to study
independently, having attended a lecture, you will then undertake tasks related to the topic for that
week. This will involve you doing the following: ·
BFA301, Advanced Financial Accounting
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

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Preparing answers to review and examination style questions from the text, and in some cases
to special case studies, then comparing (and self-correcting) your answers to the ones that are
provided for you. This will benefit you through developing your understanding of the topic and
providing the basis for the completion of tutorial work and group discussion.·
Reading from the text book and accounting standards where indicated (for the following week)·
Completing self review quizzes placed on MyLO
A schedule of these independent study tasks will be placed on the unit's MyLO site in the first week
of the semester.
You will find the suggested solutions to independent study tasks on the unit's MyLO site after
anticipated completion dates (i.e. generally at the end of the relevant week of study). You should
check your answers with those provided, and mark the corrections on your answers. If you have any
questions (i.e. your answer is different to the solution supplied and you cannot understand) you
should discuss this with your lecturer or tutor.
Learning Skills and Language Support (Other support details)
The Student Learning and Academic Development Team in the Student Centre works with all
students, domestic and international, to develop academic skills, literacy and English language skills.
More information can be found on this website http://www.utas.edu.au/student-learning/
Communication, Consultation and Appointments
TO KEEP UP WITH ANNOUNCEMENTS REGARDING THIS UNIT:
Check the MyLO News tool at least once every two days. The unit News will appear when you first
enter our unit’s MyLO site. Alternatively, click on the News button (towards the top of the MyLO
screen) at any time.
WHEN YOU HAVE A QUESTION:
Other students may have the same question that you have. Please go to the Q&A Forum on our
course’s MyLO site. Check the posts that are already there – someone may have answered your
question already. Otherwise, add your question as a new topic. Students are encouraged to support
each other using this forum – if you can answer someone’s question, please do. We will attempt to
respond to questions within 48 business hours. If your question is related to a personal issue or your
performance in the unit, please contact us by email instead.
WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR SUBMISSION OF AN
ASSESSMENT TASK:
If you have a personal question related to your studies or your grades, please contact us by email.
A NOTE ABOUT EMAIL CORRESPONDENCE:
You are expected to check your UTAS email (WebMail) on a regular basis – at least three times per
week. To access your WebMail account, login using your UTAS username and password at
https://webmail.utas.edu.au/ . You are strongly advised not to forward your UTAS emails to an
external email service (such as Gmail or Hotmail). In the past there have been significant issues
where this has occurred, resulting in UTAS being blacklisted by these email providers for a period of
up to one month. To keep informed, please use your UTAS email as often as possible.
BFA301, Advanced Financial Accounting
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*IMPORTANT* Please email us when you have a question or issue of a personal nature, for example,
you have a family issue that is affecting your studies. For general questions about the unit, please
add them to the Q&A forum on our unit’s MyLO site. This way, other students can also benefit from
the answers.We receive a lot of emails. Be realistic about how long it might take for us to respond.
Allow us at least two (2) business days to reply. Staff are not required to respond to emails in which
students do not directly identify themselves, emails which are threatening or offensive, or emails
that come from external (non-UTAS) email accounts.
When you write an email, include the following information. This helps the teacher determine who
you are and which unit you are talking about





Family name;
Preferred name;
Student ID;
Unit code (i.e. BFA301)
Questions
If your question is about an assessment task, please include the assessment task number or name.
Assessment
Assessment Schedule
In order to pass this unit you must achieve an overall mark of at least 0.5 of the total available marks.
Details of each assessment item are outlined below.
Assessment Items
Due Date
Value/Weighting
Link to Learning
Outcomes
Assignment - Financial
Statements Case Study
Part A - Friday
12 September 2014 at
2.00 pm and Part B
Friday 3 October 2014
at 2.00 pm.
20%
Learning Outcome
1, 2, 3 ,4.
Test
First hour of Week 6
Lecture (Week
beginning 18 August
2014).
20%
Learning Outcome
1, 2, 3.
Examination
Held in the formal
examination period at
the end of semester.
60%
Learning Outcome
1, 2, 3, 4.
BFA301, Advanced Financial Accounting
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Assessment Item 1 – Assignment - Financial Statements Case Study
Task Description:
This will be a case study style assignment that will require you to work
individually to prepare consolidated financial statements and some of the
notes to the financial statements for a group of companies. The assignment
will be submitted in two parts (see below for submission dates). A detailed
case study brief will be provided at the end of week 4, which will specify the
requirements for the assignment.
Task Length
55 Minutes
Assessment Criteria:
1. Identify, interpret and apply the appropriate AASBs and other
pronouncements in a given situation;
2. Assemble appropriate data, perform appropriate calculations and prepare
appropriate working papers and journal entries.
3. Prepare appropriate financial statements and notes to the financial
statements.
4. Communicate financial information.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1, 2, 3, 4.
Due Date:
Part A - Friday 12 September 2014 at 2.00 pm and Part B Friday 3 October
2014 at 2.00 pm.
Value:
20%
Assessment Item 2 - Test
Task Description:
The test will cover topics from Weeks 1 to 5 and include: · short calculation type
questions;· multiple choice and true/false questions;· journal entries;· other
questions of a short answer nature.Some short questions may require you to apply
accounting standards and perform calculations. More details about the test will be
provided in the lecture in the week prior to the test.
Task Length
55 Minutes
Assessment Criteria:
1. Identify, interpret and apply the appropriate AASBs and other
pronouncements in a given situation;
2. Assemble appropriate data, perform appropriate calculations and prepare
appropriate working papers and journal entries.
3. Prepare appropriate financial statements and notes to the financial
statements.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1, 2, 3.
Due Date:
First hour of Week 6 Lecture (Week beginning 18 August 2014).
20%
Value:
BFA301, Advanced Financial Accounting
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Assessment Item 3 - Examination
Task Description:
The exam will enable you to demonstrate breadth and depth of understanding
across all the course material. All topics are examinable. Further information
about the structure of the examination will be given in the last lecture of the
semester. The final exam is conducted by the University Registrar in the formal
examination period.
Task Length
Three hours (and 15 minutes reading time)
Assessment Criteria:
1. Identify, interpret and apply the appropriate AASBs and other pronouncements
in a given situation;
2. Assemble appropriate data, perform appropriate calculations and prepare
appropriate working papers and journal entries.
3. Prepare appropriate financial statements and notes to the financial statements.
4. Communicate financial information.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1,2,3,4.
Due Date:
Held in the formal examination period at the end of semester.
Value:
60%
Your final examination for this unit will be held during the scheduled examination period as
indicated by Student Administration in correspondence to you.
Examinations will normally be scheduled Monday to Saturday inclusive. Examinations may be held
during the day or evening and students should consult the university information which will be made
available towards the end of semester.
You are advised to make any necessary arrangements with employers now for time off during the
examination period to sit this examination. Your participation at the scheduled time is not
negotiable unless there are exceptional circumstances. Note that you will be expected to sit the
examination at your recorded study centre. To find out more go to the Exams Office website:
http://www.utas.edu.au/exams/home .
BFA301, Advanced Financial Accounting
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Submission of Assessment Items
Lodging Assessment Items
Assignments must be submitted electronically through the relevant assignment drop box in MyLO.
All assessment items must be handed in by 2.00pm on the due date. Where appropriate, unit
coordinators may also request students submit a paper version of their assignments.
All assignments must have a TSBE Assignment Cover Sheet, which is available as a blank template
from the TSBE website: [http://www.utas.edu.au/business-and-economics/student-resources]. All
assignments must include your name, student ID number, tutorial day/time, and your tutor’s name.
If this information is missing the assignment will not be accepted and, therefore, will not be
marked.
Please remember that you are responsible for lodging your assessment items on or before the due
date and time. We suggest you keep a copy. Even in ‘perfect’ systems, items sometimes go astray.
Late Assessment and Extension Policy
In this Policy
1.
(a) ‘day’ or ‘days’ includes all calendar days, including weekends and public holidays;
(b) ‘late’ means after the due date and time; and
(c) ‘assessment items’ includes all internal non-examination based forms of assessment
2.
This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical
location.
3.
Students are expected to submit assessment items on or before the due date and time specified
in the relevant Unit Outline. The onus is on the student to prove the date and time of
submission.
4.
Students who have a medical condition or special circumstances may apply for an extension.
Requests for extensions should, where possible, be made in writing to the Unit Coordinator on
or before the due date. Students will need to provide independent supporting documentation
to substantiate their claims.
5.
Late submission of assessment items will incur a penalty of 10% of the total marks possible for
that piece of assessment for each day the assessment item is late unless an extension had been
granted on or before the relevant due date.
6.
Assessment items submitted more than five (5) days late will not be accepted.
7.
Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.
BFA301, Advanced Financial Accounting
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Academic Referencing and Style Guide
In your written work you will need to support your ideas by referring to scholarly literature, works of
art and/or inventions. It is important that you understand how to correctly refer to the work of
others and maintain academic integrity.
Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty
(plagiarism), a matter considered by the University of Tasmania as a serious offence.
The appropriate referencing style for this unit is: the Harvard style. For information on presentation
of assignments, including referencing styles:
http://utas.libguides.com/content.php?pid=27520&sid=199808
Review of Assessment and Results
Review of Internal Assessment
It is expected that students will adhere to the following policy for a review of any piece of
continuous/internal assessment. The term continuous/internal assessment includes any assessment
task undertaken across the teaching phase of any unit (such as an assignment, a tutorial
presentation, and online discussion, and the like), as well as any capstone assignment or take-home
exam.
Within five (5) days of release of the assessment result a student may request a meeting with the
assessor for the purpose of an informal review of the result (in accordance with Academic
Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/universitygovernance/rules). During the meeting, the student should be prepared to discuss specifically the
marks for the section(s) of the marking criteria they are disputing and why they consider their
mark(s) is/are incorrect. The assessor will provide a response to the request for review within five (5)
days of the meeting.
If the student is dissatisfied with the response they may request a formal review of assessment by
the Head of School, with the request being lodged within five (5) days of the informal review being
completed. A Review of Internal Assessment Form must be submitted with the formal review
(http://www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessm
ent.pdf).
Review of Final Exam/Result
In units with an invigilated exam students may request a review of their final exam result. You may
request to see your exam script after results have been released by completing the Access to Exam
Script Form, which is available from the TSBE Office, or at the following link –
http://www.utas.edu.au/business-and-economics/student-resources. Your unit coordinator will
then contact you by email within five (5) working days of receipt of this form to go through your
exam script.
Should you require a review of your final result a formal request must be made only after
completing the review of exam script process list above. To comply with UTAS policy, this request
must be made within ten (10) days from the release of the final results (in accordance with
BFA301, Advanced Financial Accounting
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Academic Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/universitygovernance/rules). You will need to complete an Application for Review of Assessment Form, which
can be accessed from
www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessment.pdf.
Note that if you have passed the unit you will be required to pay $50 for this review.
The TSBE reserves the right to refuse a student request to review final examination scripts should
this process not be followed.
Further Support and Assistance
If you are experiencing difficulties with your studies or assessment items, have personal or lifeplanning issues, disability or illness which may affect your study, then you are advised to raise these
with your lecturer or tutor in the first instance.
If you do not feel comfortable contacting one of these people, or you have had discussions with
them and are not satisfied, then you are encouraged to contact:
DIRECTOR OF UNDERGRADUATE PROGRAMS
Name:
Mr David Kronenberg
Room:
407, Commerce Building, Sandy Bay
Phone:
03 6226 2280
Email:
[email protected]
Students are also encouraged to contact their Undergraduate Student Adviser who will be able to
help in identifying the issues that need to be addressed, give general advice, assist by liaising with
academic staff, as well as referring students to any relevant University-wide support services. Please
refer to the Student Adviser listings at www.utas.edu.au/first-year/student-advisers for your
advisers contact details.
There is also a range of University-wide support services available to students, including Student
Centre Administration, Careers and Employment, Disability Services, International and Migrant
Support, and Student Learning and Academic Support. Please refer to the Current Students website
(available from www.utas.edu.au/students) for further information.
If you wish to pursue any matters further then a Student Advocate may be able to assist.
Information about the advocates can be accessed from www.utas.edu.au/governance-legal/studentcomplaints.
The University also has formal policies, and you can find out details about these policies from the
following link – www.utas.edu.au/governance-legal/student-complaints/how-to-resolve-a-studentcomplaint/self-help-checklist.
BFA301, Advanced Financial Accounting
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Academic Misconduct and Plagiarism
Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an
assignment or an examination, and any other conduct by which a student:
(a) seeks to gain, for themselves or for any other person, any academic advantage or advancement
to which they or that other person are not entitled; or
(b) improperly disadvantages any other student.
Students engaging in any form of academic misconduct may be dealt with under the Ordinance of
Student Discipline. This can include imposition of penalties that range from a deduction/cancellation
of marks to exclusion from a unit or the University. Details of penalties that can be imposed are
available in the Ordinance of Student Discipline – Part 3 Academic Misconduct, see
www.utas.edu.au/universitycouncil/legislation.
Plagiarism is a form of cheating. It is taking and using someone else’s thoughts, writings or
inventions and representing them as your own, for example:



using an author’s words without putting them in quotation marks and citing the source;
using an author’s ideas without proper acknowledgment and citation; or
copying another student’s work.
It also means using ones’ own work from previously submitted assessment items if repeating a unit.
If you have any doubts about how to refer to the work of others in your assignments, please
consult your lecturer or tutor for relevant referencing guidelines, and the academic integrity
resources on the web at http://www.academicintegrity.utas.edu.au/ The intentional copying of
someone else’s work as one’s own is a serious offence punishable by penalties that may range from
a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit,
a course, or the University.
The University and any persons authorised by the University may submit your assessable works to
a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable
works may also be included in a reference database. It is a condition of this arrangement that the
original author’s permission is required before a work within the database can be viewed.
For further information on this statement and general referencing guidelines, see
www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on the
Current Students homepage.
BFA301, Advanced Financial Accounting
18
Study Schedule
Week
Start of Week
Topic/s and activities
Text Chapter/s
Due Dates
1
14 July 2014
Introduction
 Accounting for Business
Combinations
 Accounting for Acquisition of Assets
Sections of
Chapters 4, 8, 27,
and 28
2
21 July 2014
Consolidated Financial Statements I
 Controlled Entities
 Principles of Consolidation
27
3
28 July 2014
Consolidated Financial Statements II
 Intra-group transactions
28
4
4 August 2014
Consolidated Financial Statements III
 Intra-group transactions
(continued)
28
5
11 August 2014
Consolidated Financial Statements IV
 Non-Controlling interests
29
6
18 August 2014
Consolidated Financial Statements V
 Non-Controlling interests
(continued)
29 and sections of Test
Chapter 30
(First hour of week
6 lecture)
7
25 August 2014
Consolidated Financial Statements VI
 Other IssuesConsolidated Cashflow
Statements
Sections of
Chapters 19 and
31
Mid-semester break: Monday 1 – 5 September
8
8 September 2014
Accounting for Equity Investments
32
9
15 September 2014 Accounting for Interests in Joint
Arrangements
32
10
22 September 2014 Segment Reporting
24
11
29 September 2014 Accounting for Foreign Currency
Transactions
33
12
6 October 2014
Translation of the Accounts of Foreign
Operations
34
13
13 October 2014
Unit review
Examination Period: 25 October to 11 November 2014
Assignment Part A
(12 September
2014 - 2.00 pm)
Assignment Part B
(3 October 2014 2.00 pm)
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