代写Code: ACC210 Title: Financial Accounting
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代写Code: ACC210 Title: Financial Accounting
Course outline
Code: ACC210
Title: Financial Accounting
Faculty of Arts, Business and Law
School of Business
Teaching Session: Semester 2
Year: 2016
Course Coordinator: Dr Peter Baxter
Office: K1.23
Telephone: +61 7 5430 2871
Email: pbaxter@usc.edu.au
Consultation Times: As advised on Blackboard
1. What is this course about?
1.1 Course description
This course is structured to enable you to complete financial accounting tasks with reference to the professional, legislative and theoretical framework of accounting. Completion of the course should enable you to demonstrate knowledge of the 'regulatory' environment within which accounting procedures and reporting practices operate. Financial Accounting is a key course for students who wish to pursue a career in professional accounting. Topics covered include accounting conceptual framework; accounting for non-current assets and intangibles; cash flow statements; financial statement analysis; and accounting for leases.
1.2 Course content
Accounting regulation and the conceptual framework
Fair value measurement
Property, plant and equipment
Intangible assets
Provisions, contingent liabilities and contingent assets
Employee benefits
Leases
Revenue
Statement of cash flows
Accounting policies and other disclosures
Operating segments and related party disclosures
2. Unit value
12 units
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Course Outline: ACC210 Financial Accounting
3. How does this course contribute to my learning?
Specific Learning Outcomes
On successful completion of this course you should be able to:
Assessment Tasks
You will be assessed on the learning outcome in task/s:
Graduate Qualities
Completing these tasks successfully will contribute to you becoming:
Use critical thinking to identify, analyse and solve problems in diverse areas of commerce.
1, 2 and 3
Creative and critical thinkers.
Effectively communicate commerce-related knowledge and information.
2
Empowered.
Understand and interpret commerce-related knowledge and information and apply such knowledge and information to regional, national and/or global business situations and decision making.
1, 2 and 3
Knowledgeable.
4. Am I eligible to enrol in this course?
Refer to the Coursework Programs and Awards - Academic Policy for definitions of “pre-requisites, co-requisites and anti-requisites”
4.1 Enrolment restrictions
Nil
4.2 Pre-requisites
ACC106
4.3 Co-requisites
Nil
4.4 Anti-requisites
Nil
4.5 Specific assumed prior knowledge and skills
Basic financial accounting knowledge acquired in ACC106
5. How am I going to be assessed?
5.1 Grading scale
Standard – High Distinction (HD), Distinction (DN), Credit (CR), Pass (PS), Fail (FL)
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Course Outline: ACC210 Financial Accounting
5.2 Assessment tasks
Task No.
Assessment Tasks
Individual or Group
Weighting
%
What is the duration / length?
When should I submit?
Where should I submit it?
1
Mid-semester test
Individual
20%
1 hour
Week 5
In lecture
2
Essay
Individual
30%
1500 words
Monday, Week 11
SafeAssign
3代写Code: ACC210 Title: Financial Accounting
Final exam
Individual
50%
2 hours
Central examination period
In exam venue
100%
Assessment Task 1: Mid-semester test
Goal:
The aim is for you to use critical thinking to identify, analyse and solve problems; to show that you can understand and interpret commerce-related knowledge and information and apply such knowledge.
Product:
Multiple choice test
Format:
This is an individual assessment. You will have 1 hour to complete the test which will be conducted in Lectures. The test will comprise questions that will examine material covered in weeks 1 to 3 of the course.
Criteria
You will be assessed on your ability to recall and apply the material covered in these weeks.
Generic skill assessed
Skill assessment level
Problem solving
Developing
Assessment Task 2: Essay
Goal:
The aim is for you to use critical thinking to identify, analyse and solve problems; to show that you can understand and interpret commerce-related knowledge and information and apply such knowledge; and communicate commerce related knowledge.
Product:
Written answers to problems and/or case studies.
Format:
The assignment is to be your own individual work – it is not a group assignment. The approximate word count is 1500 words. Details of the assignment will be provided on Blackboard.
Criteria
Specifically, you will be assessed in terms of:
logical application of concepts to situations, with adequate justification for choices made
professional presentation, including correct use of spelling, grammar and Harvard referencing
Generic skill assessed
Skill assessment level
Problem solving
Developing
Communication
Developing
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Course Outline: ACC210 Financial Accounting
Assessment Task 3: Final exam
Goal:
The aim is for you to use critical thinking to identify, analyse and solve problems; to show that you can understand and interpret commerce-related knowledge and information and apply such knowledge.
Product:
Final exam.
Format:
This is a centrally scheduled final examination and will be held during the end of semester examination period. The final examination will be two hours in duration, with 10 minutes perusal and will be closed book. Questions may be drawn from any of the topics covered in the course. More details on the final examination will be provided on Blackboard.
Criteria
You will be assessed on your ability to think and apply the knowledge you have learnt during the course.
Generic skill assessed
Skill assessment level
Problem solving
Developing
5.3 Additional assessment requirements
Plagiarism In order to minimise incidents of plagiarism and collusion, this course may require that some of its assessment tasks, when submitted to Blackboard, are electronically checked through SafeAssign. This software allows for text comparisons to be made between your submitted assessment item and all other work that SafeAssign has access to.
Eligibility for Supplementary Assessment Your eligibility for supplementary assessment in a course is dependent of the following conditions applying: a) The final mark is in the percentage range 47% to 49.4% b) The course is graded using the Standard Grading scale c) You have not failed an assessment task in the course due to academic misconduct
5.4 Submission penalties
Late submission of assessment tasks will be penalised at the following maximum rate:
5% (of the assessment task’s identified value) per day for the first two days from the date identified as the due date for the assessment task.
10% (of the assessment task’s identified value) for the third day
20% (of the assessment task’s identified value) for the fourth day and subsequent days up to and including seven days from the date identified as the due date for the assessment task.
A result of zero is awarded for an assessment task submitted after seven days from the date identified as the due date for the assessment task.
Weekdays and weekends are included in the calculation of days late. To request an extension you must contact your course coordinator to negotiate an outcome.
6. How is the course offered?
6.1 Directed study hours
On campus Lecture: 2 hours per week
On campus Tutorial: 1 hour per week
6.2 Teaching semester/session(s) offered
Semester 2
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Course Outline: ACC210 Financial Accounting
6.3 Course activities
Teaching
Week / Module
What key concepts/content will I learn?
What activities will I engage in to learn the concepts/content?
Directed Study Activities
Independent Study Activities
1
Accounting regulation and the conceptual framework
Loftus et al Ch 1
Lecture
No Tutorials
2
Fair value measurement
Loftus et al Ch 3
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch 1: Information to be provided on blackboard
3
Property, plant and equipment
Loftus et al Ch 5
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch3: Information to be provided on blackboard
4
Intangible assets
Loftus et al Ch 6
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch 5: Information to be provided on blackboard
5
Mid-semester test held in normal lecture time
No tutorials
6
Provisions, contingent liabilities and contingent assets
Loftus et al Ch 8
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch 6: Information to be provided on blackboard
7
Employee benefits
Loftus et al Ch 9
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch 8: Information to be provided on blackboard
8
Leases
Loftus et al Ch 10
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch 9: Information to be provided on blackboard
9
Revenue
Loftus et al Ch 15
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch 10: Information to be provided on blackboard
Mid Semester Break
10
Monday,
3rd October
Queen's Birthday
Public Holiday
Statement of cash flows
Loftus et al Ch 17
Lecture and Tutorial.
Assigned homework questions.
Group discussion.
Ch 15 Information to be provided on blackboard
11
Accounting policies and other disclosures
Loftus et al Ch 18
Lecture and Tutorial.
Assigned homework questions.
Ch 17: Information to be provided on blackboard
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Course Outline: ACC210 Financial Accounting
Group discussion
Essay Due
12
Operating segments and related party disclosures
Loftus et al Chs 20 and 21
Lecture and Tutorial.
Assigned homework questions.
Group discussion
Ch 18: Information to be provided on blackboard
13
Revision
Lecture and Tutorial.
Assigned homework questions.
Group discussion
Chs 20 and 21: Information to be provided on blackboard
Study Period
Central Examination Period
End of Semester Break
Please note that the course activities may be subject to variation.
7. What resources do I need to undertake this course?
7.1 Prescribed text(s)
Please note that you need to have regular access to the resource(s) listed below:
Author
Year
Title
Publisher
Loftus, J., Leo, K., Boys, N., Luke, B., Daniliuc, S., Ang, H. and Byrnes, K
2015, 1st Edn.
Financial Reporting
John Wiley & Sons
7.2 Required and recommended readings
Lists of required and recommended readings may be found for this course on its Blackboard site. These materials/readings will assist you in preparing for tutorials and assignments, and will provide further information regarding particular aspects of your course.
7.3 Specific requirements
N/A
7.4 Risk management
There is minimal health and safety risk in this course. It is your responsibility to familiarise yourself with the Health and Safety policies and procedures applicable within campus areas.
8. How can I obtain help with my studies?
In the first instance you should contact your tutor, then the Course Coordinator. Additional assistance is provided to all students through Peer Advisors and Academic Skills Advisors. You can drop in or book an appointment. To book: Tel: +61 7 5430 2890 or Email: studentcentral@usc.edu.au
9. Links to relevant University policies and procedures
For more information on Academic Learning & Teaching categories including:
Assessment: Courses and Coursework Programs
Review of Assessment and Final Grades
Supplementary Assessment
Administration of Central Examinations
Deferred Examinations
Student Academic Misconduct
代写Code: ACC210 Title: Financial Accounting