UNIT OUTLINE

UNIT OUTLINE
UNIT OUTLINE
Read this document to learn essential details about your unit. It will
also help you to get started with your studies.
BFA103
Accounting and Financial Decision Making
Semester 2, 2015
THIS UNIT IS BEING OFFERED IN:
HOBART
Taught by:
Steve Allen
Debbie Wills
CRICOS Provider Code: 00586B
BFA103 Accounting and Financial Decision Making
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Contents
Contact Details ........................................................................................................................................ 3
Unit Description ...................................................................................................................................... 4
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 4
Enrolment in the Unit ............................................................................................................................. 4
When does the unit commence? ............................................................................................................ 4
University of Tasmania Graduate Quality Statement ............................................................................. 5
Intended Learning Outcomes for BFA103............................................................................................... 6
Learning Expectations and Teaching Strategies/Approach .................................................................... 7
Learning Resources ................................................................................................................................. 7
Student Feedback via eVALUate ........................................................................................................... 10
Details of Teaching Arrangements ........................................................................................................ 10
Assessment ........................................................................................................................................... 13
Submission of Assessment Items .......................................................................................................... 15
Review of Assessment and Results ....................................................................................................... 16
Further Support and Assistance ............................................................................................................ 17
Academic Misconduct and Plagiarism .................................................................................................. 17
Study Schedule ...................................................................................................................................... 19
BFA103 Accounting and Financial Decision Making
Contact Details
Unit Coordinator:
Stephen Allen
Campus:
Cradle Coast
Room Number:
S1-18
Email:
[email protected]
Phone:
+61 3 6430 4578
Consultation:
tba
Lecturer:
Debbie Wills
Campus:
Hobart
Room Number:
117, Centenary Building
Email:
[email protected]
Phone:
+61 3 6226 7591
Consultation:
tba
3
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Unit Description
This unit provides the opportunity for you to acquire an understanding of business and to begin your
development of a coherent body of knowledge in accounting. This will lead, if desired, to you
meeting the entry requirements for Associate Membership to the professional accounting bodies.
You will develop initiative in planning, problem-solving and decision making, as well as the capacity
to find solutions to business problems, as well as learn to communicate your findings. This unit is
designed specifically to provide you with an understanding of the role that accounting plays in
various aspects of financial decision-making. You will learn how:
 profit and wealth are measured in a business context;
 the major financial statements are constructed; and
 the outputs of the accounting process may be interpreted, and used, for key business decisionmaking.
For those of you intending to take further units in accounting, this unit will serve as an essential
foundation and preparation for that continued study.
For those of you not intending to take further units in accounting, the experience gained from this
unit will also be invaluable. Accounting is often referred to as the language of business, so whatever
aspect of business you intend to specialise in, you will need to be familiar with the concepts and
principles underlying the practice of accounting.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
There are no prerequisite units for BFA103 Accounting and Financial Decision Making.
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:
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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’s teaching schedule commences in the week beginning 13 July 2015.
BFA103 Accounting and Financial Decision Making
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University of Tasmania Graduate Quality Statement
The units in your course, including this unit, have been designed to cumulatively develop the
graduate qualities outlined in the University’s Graduate Quality Statement:
Our graduates are equipped and inspired to shape and respond to the opportunities and
challenges of the future as accomplished communicators, highly regarded professionals and
culturally competent citizens in local, national, and global society. Graduates acquire subject and
multidisciplinary knowledge and skills and develop critical and creative literacies and skills of
inquiry. Our graduates recognise and critically evaluate issues of social responsibility, ethical
conduct and sustainability.
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Intended Learning Outcomes for BFA103
Related Assessment Criteria or Module Level Learning Objectives
INTENDED LEARNING
OUTCOMES
Learning Outcome 1
How accountants
measure and report the
profit, financial position
and cash flows of a
business.
ASSESSMENT
METHODS
Identify the fundamental principles underlying accountants'
measurement of profit, financial position and cash flows, and Test 1 & 2
Exam
distinguish between cash-based and accrual accounting.
Analyse business transactions, record them on a worksheet
and prepare financial reports in the context of a simple sole
trader and a company.
Test 1 & 2
Exam
Learning Outcome 2
How stakeholders
external to a business
analyse and interpret
financial reports.
Learning Outcome 3
How managers within a
business use financial
information for internal
decision-making
purposes.
Calculate financial ratios and explain what the resulting
figures reveal about a business.
Test 2
Exam
Compare the financial information requirements of decisionmakers internal and external to a business.
Test 2
Exam
Perform calculations, prepare simple reports based on those
calculations, and assess the significance of those reports, for
a variety of management decision-making contexts (cash
budgeting, capital budgeting, cost-profit-volume analysis).
Test 2
Exam
COURSE LEVEL LEARNING OUTCOMES
Successful completion of this unit supports your
development of course learning outcomes, which
describe what a graduate of a course knows,
understands and is able to do. Course learning outcomes
are available from the Course Coordinator. Course
learning outcomes are developed with reference to
national discipline standards, Australian Qualifications
Framework (AQF), any professional accreditation
requirements and the University of Tasmania’s Graduate
Quality Statement.
 Judgement
Exercise judgement, with guidance, to solve routine
problems within a business context using a socially
responsible and global orientation.
 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.
 Communication and Teamwork
Justify and communicate accounting advice and ideas
in straightforward collaborative contexts involving
both accountants and non-accountants in a clear and
independent manner.
 Self-Management
Reflect on performance feedback to identify and act
upon learning opportunities and self-improvements.
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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:
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Attendance at (and active participation in) all scheduled weekly learning activities (lecture,
tutorial and workshop);
Completion of the required weekly reading from the prescribed textbook and completion of
other independent study tasks that may be given to you;
Adequate revision for the two tests and the final examination; and
Watching the MyLO site for the the unit and checking University emails on a daily basis.
Work, Health and Safety (WH&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.
Learning Resources
Prescribed Text/Software
A prescribed text is a resource that you must have access to for the purposes of studying this unit. Information regarding
how these may be purchased is attached.
Birt, J, Chalmers, K, Byrne, S, Brooks, A, Byrne, S & Oliver, J 2014, Accounting business reporting for
decision making, 5th edition, Wiley, Melbourne.
Recommended Texts/Software
A recommended text is a resource that you can use to broaden your understanding of the topics covered in this unit. You
may also find a recommended text helpful when conducting research for assignments.
You are encouraged to access copies of the following recommended texts from the library, or
purchase second-hand copies used for this unit in previous semesters to supplement your readings.
Atrill, P, McLaney, E, Harvey, D & Jenner, M, 2014, Accounting; an introduction, 5th edition, Pearson,
Frenchs Forest, NSW.
Bazley, M, & Hancock, P 2010 Contemporary accounting, 7th edition, Cengage learning, South
Melbourne.
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Carlon, S, Mladenovic, R, Loftus, J, Palm, C, Kimmel, P, Kieso, D & Weygandt, J 2009, Accounting
building business skills, 3rd edition, Wiley, Queensland.
Cunningham, BM, Nikolai, LA, Bazley, JD, Kavanagh, M, Slaughter, G & Simmons, S 2012, Accounting:
information for business decisions, Asia-Pacific edition, Cengage learning, South Melbourne.
Hoggett, J, Medlin, J, Edwards, L, Tilling, M & Hogg, E 2012, Accounting, 8th edition Wiley, Brisbane.
Jackling, B, Raar, J, Williams, B, and Wines, G 2007, Accounting a framework for decision making, 2nd
edition, McGraw-Hill, Sydney.
Juchau, R, Flannagan, J, Mitchell, G, Tibbits, G, Ingram, R, Albright, T, Baldwin, B & Hill, J 2006,
Accounting information for decisions, 2nd edition, Thomson, Melbourne.
Other Recommended Resources/Software
In addition to the texts (or software) recommended above, students are also expected to be familiar
with the key academic journals in the discipline from which useful insights may be derived.
We recommend that your computer has access to Microsoft Excel.
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 into MyLO and access this unit, go to: http://www.utas.edu.au/mylo. To access the unit,
select BFA103.
For help using MyLO go to http://www.utas.edu.au/mylo.
Technical requirements for MyLO
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 log into MyLO, you will see a unit called Getting Started with MyLO. Enter this 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 BFA103
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.
Other important resources on MyLO
Students are expected to regularly check on MyLO for any updates in relation to the unit. Essentially,
MyLO has been incorporated into the delivery of this unit to enhance students’ learning experience,
by providing access to up-to-date course materials, and allowing for online discussion. In addition to
the lecture slides which are uploaded on MyLO on a weekly basis, other unit-related materials such
as supplementary readings and assessment guides can also be accessed on MyLO. Further, students
are also expected to engage in an active discussion about issues related to the unit through the
BFA103 Accounting and Financial Decision Making
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discussion forums or chat rooms that are available on MyLO: this is particularly helpful for distance
students who may utilise the facilities available on MyLO to contact their fellow distance students
and form groups to complete any group assessment tasks for this unit. In this regard, MyLO should
be treated as the unit's critical platform for learning and communication.
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.
Changes to this Unit Based on Previous Student Feedback
As a result of student feedback, the structure of the test has been modified.
Details of Teaching Arrangements
Lecture
This unit is based around a weekly 100-minute lecture. Lectures will be used to add value and
provide a forum for discussion and problem-solving using the readings and work undertaken by you
prior to the lecture. You should bring the relevant materials to each lecture. At a minimum, this
includes the relevant Study Manual for the week, the PowerPoint slides, a calculator and note-taking
material.
The Study Manual and Lecture slides will be provided on MyLO for you to print out or download
onto a laptop or tablet device (you are encouraged to bring such devices to your learning sessions),
and will form part of the lecture discussion. They are provided as a structure for your learning, and
not a substitute for reading and completing other set materials.
The Unit Coordinator reserves the right to change, delete or add information in the lectures,
according to the discussions.
To see the lecture timetable, go to http://student.admin.utas.edu.au/coursesenrolment/timetable/
Tutorials
Tutorials start in the second week of semester and are of 50 minutes duration. Students must access
MyLO in the first week of semester to select a tutorial time. To select a tutorial simply `click' the link
on the unit's MyLO home page and follow the instructions. You will only be able to sign in once using
your own individual university login so make your selection carefully.
If you have recently enrolled and do not have access to MyLO, please contact a unit coordinator to
allow you access to `sign up'. If you miss out on getting into your preferred tutorial, you must select
the next best option. If your choices are limited due to other commitments then you must be ready
to sign in as soon as the site opens.
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If you need to change your tutorial time, and there are no places at your preferred time, it will be
your responsibility to find another student who agrees to swap. The best way to do this is via the
MyLO Discussion Board. All changes MUST be approved by the lecturer and completed before the
end of week 4.
The tutorial `sign up' link is planned to OPEN at 8.00am on THURSDAY, 16 July 2015.
As tutorial tasks will be completed in assigned workgroups and space is limited, please only attend at
your allocated time.
What are tutorials?
Tutorials are designed to work in the following way. Having completed all the readings related to a
topic, and then attended a lecture on that topic, you will attend a tutorial the following week to
participate in activities related to the topic to build your understanding. By attending tutorials, you
should be able to satisfy yourself that you understand the important issues related to each topic,
and you should take the opportunity to ask questions. You must be prepared to contribute to class
discussions.
Any model answers to problems tackled in tutorials will be placed on MyLO the following week.
Workshops
The workshops start in the third week of semester and are 50 minutes in duration. Workshops will
provide the opportunity to practise procedures learnt by you in the previous week, and be a further
forum to test your understanding and raise queries. Any problems completed in workshops will be
available on MyLO. Workshops are conducted in large venues, so you do not need to register to
attend.
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 the appropriate teaching staff member by email instead.
WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR THE SUBMISSION OF AN
ASSESSMENT TASK
If you have a personal question related to your studies or your grades, please contact teaching staff
by email.
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.
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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.
We receive a lot of emails. Be realistic about how long it might take for us to respond. Allow at least
TWO (2) business days to reply. Staff are not required to respond to emails where students do not
directly identify themselves, are threatening or offensive, or come from external (non-UTAS) email
accounts.
When you write an email, you must include the following information. This helps teaching staff to
determine who you are and which unit you are talking about.

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
Family name;
Preferred name;
Student ID;
Unit code (i.e., BFA103)
Questions
If your question is about an assessment task, please include the assessment task
number or name.
BFA103 Accounting and Financial Decision Making
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Assessment
How Your Final Result Is Determined
In order to pass this unit you must achieve an overall mark of at least 50% of the total available
marks. Details of each assessment item are outlined below.
Assessment Schedule
Assessment Items
Due Date
Value/Weighting
Link to Learning
Outcomes
Assessment Task 1:
In class test 1
(In workshop)
Week beginning
10 August (Week 5)
25%
Learning Outcome 1
Assessment Task 2:
In class test 2
(In workshop)
Week beginning
21 Sept (Week 10)
25%
Learning Outcome 2
Learning Outcome 3
End of Semester exam
Exam period
50%
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Assessment Item 1 – Assessment Task 1: In class test 1 (In workshop)
Task Description:
The test will comprise a set of questions covering all material from the first
three topics. Some questions may require you to perform calculations. More
details will be provided in the week prior to the test. This test will be
conducted during the scheduled workshop time.
Task Length
Limited by time: 50 minutes in total
Assessment Criteria:
See Learning Outcomes and Assessment Criteria above.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Due Date:
Week beginning 10 August (Week 5)
Value:
25%
BFA103 Accounting and Financial Decision Making
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Assessment Item 2 - Assessment Task 2: In class test 2 (In workshop)
Task Description:
The test will cover material from topics 4 to 8 inclusive (Accrual Accounting
to Introduction to management accounting). It will comprise multiple choice
questions. Some questions may require you to perform calculations.
Therefore, you will need a non- programmable calculator. More details about
the test will be provided in the week prior to the test. This test will be
conducted in workshop time.
Task Length
Limited by time: 50 minutes in total
Assessment Criteria:
See Learning Outcomes and Assessment Criteria above.
Link to Unit’s
Learning Outcomes:
Learning Outcome 2
Due Date:
Week beginning 21 Sept (Week 10)
Value:
25%
Learning Outcome 3
Assessment Item 3 - End of Semester exam
Task Description:
Closed book. The examination will enable you to demonstrate your breadth
and depth of understanding across all the unit material. All topics are
examinable. An information sheet with details about the examination will be
given to you in the last lecture of the semester and posted on MyLO at the
end of that week. You will require a non-programmable calculator to
complete the exam.
Task Length
Limited by time: 2 hrs + 15 minutes
Assessment Criteria:
See Learning Outcomes and Assessment Criteria above.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Due Date:
Exam period
Value:
50%
BFA103 Accounting and Financial Decision Making
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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.
In-Class Tests
There are no deferred in-class tests. If you miss a test, the marks for that test will be forfeited. The
only exception is if you can provide independent supporting documentation to substantiate a claim
of injury/illness, etc. Evidence may be submitted to the Unit Coordinator with a request to reassign
the weighting of the missed test marks to your final examination.
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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/academic-governance/academicsenate/academic-senate-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 internal
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 is available at the following link:
http://www.utas.edu.au/business-and-economics/student-resources/forms. The form must be
submitted to the TSBE Office.
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/forms. 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
Academic Assessment Rule No. 2 Clause 22 – www.utas.edu.au/academic-governance/academicsenate/academic-senate-rules . You will need to complete an Application for Review of Assessment
Form, which can be accessed from http://www.utas.edu.au/exams/exam-and-results-forms. 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.
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Further Support and Assistance
If you are experiencing difficulties with your studies or assessment items, have personal or lifeplanning issues, disability or illness that 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:
ACADEMIC DIRECTOR – UNDERGRADUATE PROGRAMS
Name:
Mr David Kronenberg
Room:
301, Centenary Building, Sandy Bay
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
adviser’s 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 those from
that link.
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
http://www.utas.edu.au/university-council/university-governance/ordinances.
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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 one’s 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.utas.edu.au/academic-integrity/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.
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Study Schedule
Week
Start of Week
Topic/s and activities
Text Chapter/s
1
Monday 13 July
The role of accounting in business
Ch 1
Ch 3 (77 - 89
only)
2
Monday 20 July
Income Statement and Balance Sheet
Ch 4 (117 - 127)
Ch 5 (151 – 182)
& Ch 6
3
Monday 27 July
Cash Flow Statement
Ch 7 (269 - 299)
4
Monday 3 August
Accrual Accounting
Ch 6 (219 – 228)
5
Monday 10 August
Company accounting
Ch 3 (83 - 103)
6
Monday 17 August
Analysis of Financial Statements:
Ch 7 (300 - 307)
Ch 8
7
Monday 24 August
Financing the Business
Ch 13
Due Dates
Test 1
(in workshop)
Mid-Semester Break: 31 August – 4 September inclusive
8
Monday 7 September
Introduction to management
accounting
Ch 11
9
Monday 14 September Budgeting
Ch 9
10
Monday 21 September CVP analysis
Ch 10
11
Monday 28 September Capital investment decisions
Ch 12
12
Monday 5 October
Sustainability
Ch 2
13
Monday 12 October
Unit Review
Examination Period: 24 October – 10 November 2015
Test 2
(in workshop)
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