ACCT3011 Financial Accounting B assignment 代写

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  •  ACCT3011 Financial Accounting B assignment 代写

    BUSINESS SCHOOL
    Version: 2017 Business School 1
    Unit of Study Outline
    Unit Code ACCT3011
    Unit Title Financial Accounting B
    Semester 1, 2017
    Pre-requisite Units: ACCT2011 or ACCT2001
    Co-requisite Units:
    Prohibited Units: ACCT3001
    Assumed Knowledge and/or Skills:
    Unit Coordinator: Dr Matthew Egan
    Address: Room 316, The Business School Building(H69), Darlington NSW 2008
    Email: matthew.egan@sydney.edu.au Phone: 90369060
    Consultation Hours: Please go to blackboard for details of all staff consultation times.
    Class Day(s): Lectures will be held on Tuesday's 9am to 11am in Business School Building 1110. Except for
    week 7 where you have a timetabled once off replacement lecture on 24 April.
    Required Text / Resources:
    Arthur, N., L. Luff, P. Keet, M. Egan, B. Howieson, and R. Ram 2017, Accounting for Corporate Combinations and
    Associations, 8th Edition, Pearson Education Australia.
    Readings Pack for ACCT 3011 Semester 1, available from the University of Sydney Copy Centre.
    The ICAA Financial Reporting Handbook 2017, 2017, John Wiley & Sons Australia. OR Download is also
    available from the AASB website (http://www.aasb.gov.au/Pronouncements/Current-standards.aspx).
    This unit of study outline MUST be read in conjunction with
    The Business School Unit of Study Common Policy and implementation information that applies to every unit of study offered by the
    Business School (http://sydney.edu.au/business/currentstudents/policy). All assessment rules, such as standards used, penalties etc, are
    covered.
    The Business School Student Administration Manual - for information about all processes such as illness, appeals etc (
    http://sydney.edu.au/business/currentstudents/student_information/student_administration_manual) When deciding applications and
    appeals relating to these matters it will be assumed that every student has taken the time to familiarise themselves with these key policies
    and procedures.
    The Business School seeks feedback from students and staff in order to continually improve all units offered. For information on previously
    collected feedback and innovations made in response to this feedback, please see
    http://sydney.edu.au/business/learning/planning_and_quality/feedback/student
    1. Unit of Study Information
    This unit introduces students to accounting for investments in entities that are controlled, significantly influenced,
    or jointly controlled by the investor. The unit starts by assessing whether an investment should be consolidated,
    the process of consolidation, the preparation of consolidated financial statements for corporate groups, including
    the treatment of goodwill, intra-group transactions and non-controlling interests. Other aspects of group
    accounting, such as equity accounting, segment disclosures, related party disclosures, and foreign currency
    translation are investigated. A critical analysis of group accounting is then undertaken, including a consideration of
    the outcomes of related processes, and the impacts on users. The unit also critically evaluates current issues in
    accounting regulation and practice, and the politics of standard-setting process. Accounting issues regarding
    financial instruments are further developed focusing on hedge accounting as a special case. Finally, voluntary
    disclosures for social and environmental reporting are considered. This unit aims to further develop student¿s
    written communication skills and critical and analytic skills within the context of corporate group activities.
    BUSINESS SCHOOL
    Version: 2017 Business School 2
    2. Program Learning Outcomes and Unit Learning Outcomes
    The Program Learning Outcomes for this Program are located at
    http://sydney.edu.au/business/about/accreditations/AoL
    Unit Learning Outcomes
    Unit Learning Outcomes Program Learning Outcomes
    On the successful completion of the Unit you should be able to:
    apply, analyse, and evaluate the major methods of accounting for business
    combinations (including consolidation accounting, accounting for associate
    companies and accounting for assets held as available for sale financial
    assets), and other accounting standards learnt in this unit. Students should
    also be able to explain some of the key disclosure requirements for
    supplementing core financial statements, explain standard setting in the
    international arena, and discuss non-financial developments in external
    reporting.
    1. Accounting Knowledge
    apply, analyse, and evaluate the major methods of accounting for business
    combination (including consolidation accounting, accounting for associate
    companies and accounting for assets held as available for sale financial
    assets), and other accounting standards learnt in this unit. Students should
    also be able to explain some of the key disclosure requirements for
    supplementing core financial statements, explain standard setting in the
    international arena, and discuss non-financial developments in external
    reporting.
    2. Critical Thinking
    apply the professional judgement required by the major methods of
    accounting learnt in this unit in order to determine appropriate accounting
    approaches for particular circumstances.
    3. Business Analysis and
    Problem-Solving
    apply the professional judgement required by the major methods of
    accounting learnt in this unit in order to determine appropriate accounting
    approaches for particular circumstances.
    4. Communication
    develop the ability to work successfully and fairly in a team within the
    context of accounting issues.
    5. Team Working
    develop an ethical framework and social skills within the context of
    accounting issues.
    6. Ethical and Social
    Responsibility
    3. Assessment
    Assessment
    Name
    Individual/
    Group
    Assessment
    Conditions
    Program
    Learning
    Outcomes
    Assessed
    Length Weight
    Due
    Time
    Due Date Closing Date
    Mid-semester
    Examination
    Individual Compulsory 1, 2, 3, 4 n/a 30%
    Mid Semester
    Exam Period
     ACCT3011 Financial Accounting B assignment 代写
    Mid Semester
    Exam Period
    Group
    Presentations
    Both Compulsory 2, 4, 5, 6
    1500 words
    or
    equilvalent
    10% Weekly Weekly 0
    Individual
    Assignment
    Individual Compulsory 1, 2, 3, 4, 6 1500 words 10% 4:00pm 19-May-2017 29-May-2017
    Final
    Examination
    Individual Mandatory 1, 2, 3, 4 n/a 50%
    Final Exam
    Period
    Final Exam
    Period
    Academic
    Honesty
    Week 4
    For the meaning and operation of this table, see policy information in the box on the front page or click here
    Assessment details
    Mid-semester Examination
    BUSINESS SCHOOL
    Version: 2017 Business School 3
    Task Description
    G
    The mid-semester examination is 1.5 hours in duration plus 10 minutes reading time to be held on 26 April
    from 6pm. You are instructed to be at the doors no later than 5.50pm. Your venue will be advised in due
    course. Please consider your commitments on that date and let us know ASAP if you are concerned about
    your ability to attend. The mid-semester examination will cover the material from lectures 1 to 5 inclusive.
    Assessment Criteria
    G
    The mid-semester examination will comprise a mixture of written and numerical questions and will focus on
    testing your ability to perform the accounting techniques taught, and your ability to analyse, and explain those
    techniques. Marks will be awarded for the completeness and accuracy demonstrated in relation to:
    1. assessing whether one company has control over another company and must therefore consolidate;
    2. recording the impact of group transactions within accounting systems;
    3. analysing the impact of group transactions within accounting systems;
    4. producing group financial statements;
    5. explaining concepts, arguments and accounting information;
    6. communicating confidently and coherently to a professional standard.
    Feedback - What, when and how feedback will be provided for this assessment
    G
    Once the papers are marked and marks have been loaded up to 'my grades', an exam review session will be
    organised which you can choose to attend if you wish to view your paper. We will also post comments on
    blackboard that overview the common problems we found in student responses. The review session, and the
    comments on blackboard will be provided ASAP, and well before the final exam, to enable you to reflect on
    shortcomings in your exam approach for the mid-semester, and consider how you can improve for the final.
    Group Presentations
    Task Description
    G
    It is critical that you come to the first tutorial in week 2 because you will be allocated to one of four
    presentation groups, each with three to four students (groups A, B, C and D). Each group will then be
    allocated to present two weeks of group presentations. Presentations will take place in your tutorials in weeks
    3, 4, 5, 6, 8, 9, 11 and 12. Each group will present in either week 3, 4, 5 or 6, and then in the same order, in
    either week 8, 9, 11 or 12 (that is, if you are group A, you will present in week 3, and your group will present
    again in week 8, etc). There will be no tutorial presentations in the tutorials held in weeks 2, 7, or 10.
    Your group will present responses to the ‘group presentation’ questions as shown in the unit schedule - detail
    (see separate pdf included in the UoS outline folder on blackboard which you should staple to this document)
    for those 2 weeks allocated to your group. You should plan for your presentation to take no longer than 20
    minutes. The class will be encouraged to interact by asking questions. The tutor will also ask questions. Every
    student in the group must contribute.
    Suggestions and common timing problems in the past:
    - Student’s waste time presenting mini lectures – don’t do that – just answer the assigned questions.
    - As a benchmark, aim for 7-10 slides. you will be surprised at how much you want to say about each.
    - Don’t read from cards or notes – try to talk from the points on your slides.
    Students who cannot attend the first tutorial, will be allocated as best as possible, to the few remaining
    positions available.
    Assessment Criteria
    G
    Students will be expected to explain their responses and answer questions raised by other students and the
    tutor. Each tutorial group presentation is worth 5% including 1% for reasonable responses to questions
    (maximum of 10% for two tutorial group presentations). The following assessment criteria will be applied, as
    relevant for each of their 2 presentations. Marks will be awarded for the completeness and the effort
    demonstrated in relation to:
    Introduction of group members and topic
    BUSINESS SCHOOL
    Version: 2017 Business School 4
    Overview the allocated questions
    An adequate conclusion
    Presented in a professional manner, e.g. good body language, clear voice, eye contact
    All elements of the question are sufficiently addressed
    Able to state clearly the main arguments in a logical and convincing manner
    Demonstrate critical reflection
    Awareness of social, ethical responsibilities
    Engaging, interesting and captures audience attention
    Adequate response to questions
    Feedback - What, when and how feedback will be provided for this assessment
    G
    Your tutor will complete a 'marking guide for ACCT3011 tutorial group presentations' during your presentation
    and return a copy to you in the weeks following your presentation. A copy of that form is included in the
    'assessment' folder on blackboard for you to consider the issues you must address. It covers all of the
    assessment criteria specified above.
    Individual Assignment
    Task Description
    G
    The individual assignment will require explanation and critical review of recent accounting disclosures
    provided by Qantas Limited in its 2016 Annual Report. This review will also require a consideration of ethical
    and social issues as they relate to Qantas Ltd's disclosures in its 2016 Annual Report. Extracts of the Qantas
    Limited 2016 Annual Report are included within your readings pack and are also provided in full on
    blackboard (assessment folder).
    The assignment is to be completed individually and submitted through Turnitin by 4pm, 19 May 2017.Turnitin
    will be utilised to aid assessment of whether your assignment is your own work including whether your
    assignment contains similar text to submissions by other students.If you submit after the due date, a late
    penalty of 10% per day, or part thereof, including weekends, will be applied. Furthermore, as noted in the
    assessment table above, any assignment submitted beyond the closing date of 4pm 29 May 2017, will result
    in a mark of zero.
    Assessment Criteria
    G
    Grading of the assignment will be according to the following criteria:
    Addresses the questions - responsiveness to questions/issues and conforming with instructions (e.g. word
    length, font, other instructions). This is a key problem for many students. Very simply, ensure that you answer
    all elements of the question.
    Use of readings and appropriate referencing - evidence of awareness of key ideas or facts brought out in
    readings
    Critical thinking - evidence that students have engaged with elements of the question that require thinking
    about, and presenting your own perspectives
    Awareness of ethical and social issues - evidence that students have considered the usefulness of accounting
    information to users
    Justification of conclusions - conclusions clearly linked to concepts developed within the assignment
    Presentation and structure - organisation and presentation of ideas including clarity of expression (incl.
    accuracy, spelling, grammar, punctuation).
    Feedback - What, when and how feedback will be provided for this assessment
    G
    When marking is complete, we will make your assignments available for collection. Constructive comments as
    appropriate will be provided on your assignment. Furthermore, a document will be posted on blackboard
    providing an overview of the general concerns/problems that the marker found across all assignments. This
    feedback will be provided before the final exam and so will be of further assistance in your preparation for that
    exam.
    BUSINESS SCHOOL
    Version: 2017 Business School 5
    Final Examination
    Task Description
    G
    The final examination will be based on all the work covered during the semester with a focus on material
    covered in weeks 6 to 13. All topics covered are inter-related so that an appreciation of the issues raised in
    topic 10, for example, rely upon a satisfactory understanding of the issues raised in Weeks 1 to 9. Individual
    topics are not independent and so it is strongly recommended that students keep up with the materials on a
    week-by-week basis.
    More details of the final examination format will be posted on blackboard later in the semester. Note that the
    date, time and location of the final examination will be advised by the University’s Examination Centre.
    This assessment is listed as MANDATORY which means you must undertake the assessment and achieve at
    least 45% of the available marks in that assessment. Students who fail to achieve this minimum standard in
    this assessment, even when their aggregate mark for the entire unit of study is above 50%, will be given a Fail
    grade for this unit. As a result a student's academic transcript will show a Fail grade and the actual mark
    achieved if the final mark of the unit is between 0-49 and a Fail grade and a capped moderated mark of 49 for
    all other final marks.
    Assessment Criteria
    G
    The final examination will comprise a mixture of written and numerical questions and is designed to test your
    ability to perform the accounting techniques taught and your ability to apply, analyse, and critically assess
    practices and developments in accounting. Marks will be awarded for the completeness and accuracy
    demonstrated in relation to:
    1. recording the impact of the group transactions examined in weeks 6-13 within accounting systems;
    2. producing group financial statements focused on the material covered in weeks 6-13;
    3. explaining concepts, arguments and accounting information;
    4. critically evaluating, and analysing concepts, arguments and accounting information, focused on the impact
    of financial decisions on financial reports and on users;
    5. communicating confidently and coherently to a professional standard.
    Feedback - What, when and how feedback will be provided for this assessment
    G
    Once the papers are marked and final marks have been posted, an exam review session will be organised
    which you can choose to attend if you wish, to view your paper.
    4. Other Resources for Students
    All lectures and seminars are recorded and will be available within Blackboard for student use. Please note the
    Business School does not own the system and cannot guarantee that the system will operate or that every
    class will be recorded. Students should ensure they attend and participate in all classes.
    Note of course, there are no 'seminars' in ACCT3011. Furthermore, while some lecture recordings will give you
    the full 2 hour audio recording made by the lecturer with a video showing the powerpoint slides, some lecture
    recordings will be edited and others will only provide a 5-10 minute audio overview of the topic. Regardless, no
    recording can effectively reflect in-class activities. Furthermore, it is our impression from recent semesters
    that since providing lecture recordings, average marks have slipped. You are advised to make the effort
    to come to class. Class attendance is critical. In those weeks where you can't attend, keep up. Don't make
    the mistake of thinking you can leave some topics to the days before the final exam.
    A pdf of the powerpoint slides will be made available on blackboard shortly before the lectures for you to print
    off and bring to class. You can add your own notes to those printouts in class in the spaces provided. Students
    do not have permission to record tutorials, consultations or other discussions without the prior consent of the
    individual(s) presenting (including fellow students during their presentations in tutorials).
    BUSINESS SCHOOL
    Version: 2017 Business School 6
    5. Unit Schedule
    Week List of Topics Assessments Due
    1
    6 Mar 2017
    Introduction to the unit. Consolidation and the concept of control
    2
    13 Mar 2017
    Principles of consolidation and the consolidation process
    3
    20 Mar 2017
    Fair value adjustments and tax effect accounting Group A presentation (on topic 2)
    4
    27 Mar 2017
    Intra-group transactions (borrowing and inventory)
    Group B presentation (on topic 3)
    & Academic Honesty Module
    5
    3 Apr 2017
    Intra-group transactions (non-current assets)
    Group C presentation (on topic
    4)
    6
    10 Apr 2017
    Partly owned subsidiaries: non-controlling interest
    Group D presentation (on topic
    5)
    Common week 17 Apr to 23 Apr
    7
    24 Apr 2017
    Segments and related party disclosures (NB - AS 25 APRIL IS A
    PUBLIC HOLIDAY, WE HAVE TIMETABLED A
    REPLACEMENT LECTURE ON 24 APRIL FROM 9-11AM IN
    CARSLAW LECTURE THEATRE 159)
    Mid semester exam - 26 April
    8
    1 May 2017
    Accounting for associates and joint ventures – the equity method Group A presentation (on topic 7)
    9
    8 May 2017
    Joint Operations and Foreign Currency Translation Group B presentation (on topic 8)
    10
    15 May
    2017
     ACCT3011 Financial Accounting B assignment 代写
    Financial instruments and hedge accounting
    Individual assignment due - 4pm,
    19 May
    11
    22 May
    2017
    Issues in consolidation, accounting standard-setting processes
    & social and environmental reporting (Part A)
    Group C presentation (on topic
    10)
    12
    29 May
    2017
    Issues in consolidation, accounting standard-setting processes
    & social and environmental reporting (Part B)
    Group D presentation (on topic
    11 - on part A of the issues in
    consolidation lecture)
    13
    5 Jun 2017
    Revision
    PLEASE NOTE - PLEASE ALSO PRINT OFF THE SEPARATE
    PDF PROVIDED IN THE UoS OUTLINE FOLDER ON
    BLACKBOARD ENTITLED 'Unit Schedule - Detail' AND
    STAPLE IT TO THIS DOCUMENT AND BRING THE
    COMBINED DOCUMENT TO CLASS EACH WEEK
     ACCT3011 Financial Accounting B assignment 代写