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.
BFA 104
Accounting Context & Method
Extended Spring School, 2015-2016
THIS UNIT IS BEING OFFERED IN:
HOBART/DISTANCE
Taught by:
Dr Terese Fiedler
CRICOS Provider Code: 00586B
BFA 104, Accounting Context & Method
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Contents
Contact Details ........................................................................................................................................ 2
Unit Description ...................................................................................................................................... 3
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 3
Enrolment in the Unit ............................................................................................................................. 3
When does the unit commence? ............................................................................................................ 3
University of Tasmania Graduate Quality Statement ............................................................................. 3
Intended Learning Outcomes and Generic Graduate Attributes for BFA104 ......................................... 4
Learning Expectations and Teaching Strategies/Approach .................................................................... 5
Learning Resources ................................................................................................................................. 5
Student Feedback via eVALUate ............................................................................................................. 7
Details of Teaching Arrangements .......................................................................................................... 7
Assessment ............................................................................................................................................. 9
Submission of Assessment Items .......................................................................................................... 12
Review of Assessment and Results ....................................................................................................... 13
Further Support and Assistance ............................................................................................................ 14
Academic Misconduct and Plagiarism .................................................................................................. 15
Study Schedule ...................................................................................................................................... 16
Contact Details
Unit Coordinator:
Dr Terese Fiedler
Campus:
Hobart
Room Number:
Post Graduate Room TSBE
Email:
[email protected]
Phone:
Please email or see me in consultation
Consultation:
Tuesday 1:00pm weekly
BFA 104, Accounting Context & Method
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Unit Description
Welcome to this foundation unit for students intending to study in the Accounting Major of the
Bachelor of Business. This unit is a necessary and important pre-requisite for BFA201 Financial
Management and BFA303 Auditing.
The unit covers the fundamental principles that underpin accrual accounting and financial reporting.
These aspects are considered from a preparer's perspective i.e. how and why they are recorded as
they are. The elements of the accounting cycle and techniques of measurement, recording and
reporting are developed.
The unit also considers aspects of systems design and the internal control of critical assets. A user's
perspective rather than a preparer's is then adopted. That is, we will consider what the information
presented means for decision-making.
You will learn how the outputs of the accounting process - the financial reports - can be interpreted
and used by both management and external stakeholders.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
To enrol in this unit you must have successfully completed the prerequisite unit BFA103 Accounting
and Financial Decision Making or its equivalent.
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’s teaching schedule commences 16 November, 2015. Materials relevant to the unit will be
available to students from on MyLO from 31 October.
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.
BFA 104, Accounting Context & Method
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Intended Learning Outcomes and Generic Graduate Attributes for BFA104
INTENDED LEARNING OUTCOMES
Learning Outcome 1
Knowledge of the fundamental principles of
accrual accounting
Learning Outcome 2
Knowledge of and application of the accounting
cycle
Learning Outcome 3
Knowledge of inventory recording conventions and
the ability to apply conventions
Learning Outcome 4
Recognise and apply knowledge of basic elements
of internal control
Related Assessment Criteria or Module Level
Learning Objectives
ASSESSMENT
METHODS
Identify and explain principles underlying accrual
accounting procedures.
Test, Assignment,
Exam
Justify methods applicable to various accounting
situations from a preparer's perspective.
Assignment, Exam
Demonstrated understanding of the implication of
different business structures
Test, Assignment,
Exam
Explain the purpose of financial statements
Test, Assignment,
Exam
Identify a transaction as an economic event and link
transactions to the principles of double entry
accounting.
Test, Assignment,
Exam
Record transactions to satisfy the principles of
double entry accounting.
Test, Assignment,
Exam
Apply and implement double entry principles across
accounting cycles.
Assignment, Exam
Prepare income statements, statements of financial
position and statements of cash flows.
Assignment, Exam
Identify inventory recording conventions applicable
to various accounting situations.
Assignment, Exam
Record the purchase and disposal of inventory.
Exam
Identify elements of internal control relevant to cash
and inventory.
Exam
Prepare bank reconciliation statements.
Exam
Prepare and reconcile general and subsidiary ledger
records.
Assignment, 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 nonaccountants in a clear and independent
manner.
 Self-Management
Reflect on performance feedback to identify
and act upon learning opportunities and selfimprovements
BFA 104, Accounting Context & Method
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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.
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.
It is strongly recommended that you purchase your own copy of the prescribed textbook.
Hoggett J, Edwards, L, Medlin, J, Chalmers, K, Hellmann, A, Beattie, C and Maxfield, J, 2014 Financial
Accounting, 9th edn, John Wiley & Sons Australia, Australia.
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.
Horngren, C, Harrison, W, Best, P, Fraser, D & Willet, R 2010, Accounting, 7th edn, Pearson Education,
Australia.
Trotman, K & Gibbins, M 2010, Financial Accounting: An Integrated Approach, 4th edn, 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. In
particular, students are encouraged to review regularly relevant papers.
BFA 104, Accounting Context & Method
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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 BFA 104. These instructions will help you to log in for the first time.
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.
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.
BFA 104, Accounting Context & Method
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Using MyLO BFA104
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.
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
More alignment in teaching materials will be provided between this unit and BFA201, Financial
Accounting.
Details of Teaching Arrangements
A study manual will be provided on MyLO each week. Included in this manual will be an overview of
the week’s work, learning objectives, independent study tasks, lecture case study questions, tutorial
and workshop questions. You need to download the relevant week’s manual and bring it with you to
the weekly class.
This weekly 3-hour class will consist of a mini-lecture, a workshop (guided practice) and a tutorial
(individual practice), which reflects the style of Semester 2 but in a ‘condensed’ manner.
BFA 104, Accounting Context & Method
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Mini-lectures will be used to introduce the various topics that we will cover in this unit. Lecture
slides will be made available on MyLO each week together with the mini-lectures for access by all
students. Attending students should bring the relevant lecture slides along with the study manual
(which includes the lecture case studies) to each weekly class. 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.
There will be an opportunity after the mini lecture to work through a workshop-style practical
example. Students will be expected to work with the lecturer to complete the task. Following this
practice set the students will have an opportunity to work alone (resembling a tutorial style of
teaching) and these answers will be checked by the lecturer and further explained if need be.
After access to the mini-lecture, a weekly interactive tutorial for distance students will also be held
online. Further information regarding how to access this online session will be made available on
MyLO.
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.
BFA 104, Accounting Context & Method
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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.






Family name
Preferred name
Student ID
Unit code (BFA104)
Questions
If your question is about an assessment task, please include the assessment task
number or name.
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.
BFA 104, Accounting Context & Method
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Assessment Schedule
Assessment Items
Due Date
Test
Tuesday 15 December
Topics 1-4
20%
Learning Outcome
1, 2
Monday 18 January
20%
Learning Outcome
1, 2, 3
You will be informed about
the exact day and time of this
examination later in the
semester.
60%
Learning Outcome
1, 2, 3 and 4
Assignment
Exam
Value/Weighting
Link to Learning
Outcomes
Assessment Item 1 – Test: Topics 1-5
Task Description:
A test will be held during your normal class time in Week 5 of the semester.
The test will cover topics from Weeks 1 to 4 and will require you to prepare a
variety of adjusting and closing journal entries, as well as answer a number of
other short written and numerical questions. If you miss this test for an
‘acceptable reason’, the weighting will be added to that of the final
examination.
Task Length
Approximately 45 minutes.
Assessment Criteria:
Topics 1-4
Link to Unit’s
Learning Outcomes:
Learning Outcome 1, 2
Due Date:
Tuesday 15 December
Value:
20%
BFA 104, Accounting Context & Method
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Assessment Item 2 - Assignment
Task Description:
Detailed information about the assignment requirements will be placed on
MyLO during the mid-semester break.
Task Length
TBA
Assessment Criteria:
TBA
Link to Unit’s
Learning Outcomes:
Learning Outcome 1, 2, 3
Due Date:
Monday 18 January
Value:
20%
Assessment Item 3 - Final exam
Task Description:
Closed book examination
The exam will enable you to demonstrate breadth and depth of
understanding across all the unit material.
All topics covered in the unit are examinable.
Information about the examination will be given in the last lecture of the
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 .
BFA 104, Accounting Context & Method
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Submission of Assessment Items
Lodging Assessment Items
Assignments must be submitted electronically through the relevant assignment drop box in MyLO.
Students must ensure that their name, student ID, unit code, tutorial time and tutor’s name (if
applicable) are clearly marked on the first page. If this information is missing, the assignment will
not be accepted and, therefore, will not be marked.
Where relevant, Unit Coordinators may also request students submit a paper version of their
assignments. Students will be advised by the Unit Coordinator of the appropriate process relevant
to each campus (Hobart, Launceston or Cradle Coast).
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.
2.
3.
4.
5.
6.
7.
(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
This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical
location.
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.
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.
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.
Assessment items submitted more than five (5) days late will not be accepted.
Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.
BFA 104, Accounting Context & Method
13
Academic Referencing and Style Guide
Before starting their assignments, students are advised to familiarise themselves with the following
electronic resources.
The first is the Harvard Referencing System Style Guide, which can be accessed from the UTAS
library: http://utas.libguides.com/content.php?pid=27520&sid=199808. The Harvard style is the
appropriate referencing style for this unit and the guide provides information on presentation of
assignments, including referencing styles. 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 second is the Tasmanian School of Business and Economics’ Writing Assignments: A Guide,
which can be accessed at: http://www.utas.edu.au/business-and-economics/student-resources ..
This guide provides students with useful information about the structure and style of assignments in
the TSBE.
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.
BFA 104, Accounting Context & Method
14
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.
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.
BFA 104, Accounting Context & Method
15
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.
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.
BFA 104, Accounting Context & Method
16
Study Schedule
MyLO opens (containing all teaching materials, including the unit outline) – 31 October
Week
Start of Week
1
Monday 16 November
2
Monday 23 November
3
Monday 30 November
4
Monday 7 December
5
Monday 14 December
6
Monday 21 December
Topic/s and activities
Topic 1: Financial
Accounting Revisited
Topic 2: The
Accounting Cycle
Topic 3: Completing
the Accounting Cycle
Topic 4: Subsidiary
Ledgers and Special
Journals
Topic 5: Principles of
Internal Control and
Cash
Text Chapter/s
Due Dates
See Study
Guide
“
“
“
“
Test: First hour of
class Tuesday
15 December
Topics 1-4 20%
Study Break
Mid Semester Break: 12pm, Thursday 24 December –Sunday 3 January inclusive
7
Monday 4 January
8
Monday 11 January
9
Monday 18 January
10
Monday 25 January
Topic 6: Accounting
for Inventory
Topic 7: Non-current
Assets
Topic 8: Completing
the Balance Sheet
“
Topic 9: Cash Flow
Statements
“
“
“
February 1-12 Summer School examination period
Assignment: Due
Monday 5pm
18 January 20%
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