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Unit study package code: ACCT5026 Mode of study: Internal Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise information refer to the Learning Activities section. Lecture: 1 x 3 Hours Weekly This unit does not have a fieldwork component. Credit Value: 25.0 Pre-requisite units: Nil Co-requisite units: Nil Anti-requisite units: Nil Result type: Grade/Mark Approved incidental fees: Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details. Unit coordinator: Title: Dr Name: Anna Rowe Phone: +618 9266 3959 Email: [email protected] Building: P01 Room: 306 Teaching Staff: Administrative contact: Name: Margot Stacy Javillo Phone: 08 9266 1205 Email: [email protected] Building: P01 Room: 116B Learning Management System: Blackboard (lms.curtin.edu.au) Unit Outline ACCT5026 Financial and Management Accounting for Business Trimester 3, 2015 Curtin Business School (CBS) Curtin Graduate School of Business ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS) Page: 1 of 12 CRICOS Provider Code 00301J The only authoritative version of this Unit Outline is to be found online in OASIS

ACCT5026 Financial and Management Accounting for Business … · 2. Hilton, Ronald W. 2011. Managerial accounting: creating value in a dynamic business environment, 9th ed. New York:

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Unit study package code: ACCT5026

Mode of study: Internal

Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise information refer to the Learning Activities section.

Lecture: 1 x 3 Hours Weekly

This unit does not have a fieldwork component.

Credit Value: 25.0

Pre-requisite units: Nil

Co-requisite units: Nil

Anti-requisite units: Nil

Result type: Grade/Mark

Approved incidental fees: Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details.

Unit coordinator: Title: DrName: Anna RowePhone: +618 9266 3959Email: [email protected]: P01Room: 306

Teaching Staff:

Administrative contact: Name: Margot Stacy JavilloPhone: 08 9266 1205Email: [email protected]: P01Room: 116B

Learning Management System: Blackboard (lms.curtin.edu.au)

Unit Outline

ACCT5026 Financial and Management Accounting for Business Trimester 3, 2015

Curtin Business School (CBS) Curtin Graduate School of Business

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 1 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Acknowledgement of Country We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and present.

Syllabus Develop a strong foundation in financial management for managers and professionals without formal business qualifications. Increase knowledge regarding a company's reported financial position, including practical methods to assess its liquidity, profitability and financial security, which also considers social and environmental reporting issues. Examine management’s use of internal accounting information to enable the effective guidance and control of their organisations, and improved decision making in a changing business environment.

Introduction

Many organisations are confronted by an uncertain global economy characterised by increasing levels of competition. Whilst business success in this contemporary marketplace is, in part, attributable to the skills and experience of a firm’s managers, the quality of information upon which decisions are made is of no less significance. Accounting provides an important form of information that guides the decisions for not only a firm’s managers but also those of other key business stakeholders such as shareholders, lenders, providers of goods and services, employees, customers and other external parties (e.g., those performing an oversight function such as government and special interest groups).

Financial and Management Accounting for Business provides an introduction to two forms of accounting that incorporates governance, ethical and social accountability:

1. Financial accounting which primarily provides information for the benefit of external users (e.g., shareholders and lenders) who, in making their resource allocation decisions, use such information for evaluating a firm’s governance, profitability, liquidity, financial security and corporate social responsibility.

2. Managerial accounting which primarily provides information for the benefit of internal users (i.e., a firm’s managers) who use such information in planning and controlling the activities of their business.

Whilst the focus of Financial and Management Accounting for Business is based upon for-profit firms, it is important to note that accounting information is also of benefit to those with an interest in the performance and position of not-for-profit and public sector organisations.  

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 2 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Unit Learning Outcomes All graduates of Curtin University achieve a set of nine graduate attributes during their course of study. These tell an employer that, through your studies, you have acquired discipline knowledge and a range of other skills and attributes which employers say would be useful in a professional setting. Each unit in your course addresses the graduate attributes through a clearly identified set of learning outcomes. They form a vital part in the process referred to as assurance of learning. The learning outcomes tell you what you are expected to know, understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully designed to test your achievement of one or more of the unit learning outcomes. On successfully completing all of the assessments you will have achieved all of these learning outcomes.

Your course has been designed so that on graduating we can say you will have achieved all of Curtin's Graduate Attributes through the assurance of learning process in each unit.

Curtin's Graduate Attributes

Learning Activities Learning activities include:

l working through the self-learning exercises within each text book chapter and the identified exercises at the end of each chapter and other assigned material to ensure each topic area has been understood;

l engaging with other students in a real-life project to share knowledge and enrich the learning experience; l participating in group discussions with your lecturer and peers to discuss concepts, ethical issues and problems; and l learning about the causes and consequences of events from relevant media.

 

On successful completion of this unit students can: Graduate Attributes addressed

1 Apply a variety of financial management techniques to evaluate the liquidity, profitability and financial stability of an organisation

2 Apply a variety of financial management techniques designed to assist managers in planning and controlling their organisations

3 Synthesise and communicate diverse financial and non- financial information to allow improved decision making by managers

4 Assess the impact on managerial behaviour and company strategy of a range of financial and non-financial performance measures

Apply discipline knowledge Thinking skills (use analytical skills to solve problems)

Information skills (confidence to investigate new ideas)

Communication skills Technology skillsLearning how to learn (apply principles learnt to new situations) (confidence to tackle unfamiliar problems)

International perspective (value the perspectives of others)

Cultural understanding (value the perspectives of others)

Professional Skills (work independently and as a team) (plan own work)

Find out more about Curtin's Graduate attributes at the Office of Teaching & Learning website: ctl.curtin.edu.au

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 3 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Learning Resources Essential texts

The required textbook(s) for this unit are:

l The required textbook for this unit is:

Atrill, Peter, Eddie McLaney, David Harvey and Maurice Jenner. 2014. Accounting: An Introduction. 6th ed. Australia: Pearson Education.

The assigned textbook by Atrill et. al. (2014) can be sourced from many textbook retailers. However, if you wish to access the Peason MyAccountingLab resource, it is best and more economically purchased as a complete package. The ISBN for this package is 9781486025596.

Please do not use the eBook if you wish to use your text book during the final test as no electronic tools/devices (other than non-programable calculators) will be allowed in the exam room.

 

(ISBN/ISSN: 9781486025596)

Other resources

Chapters in texts:

1. Rowe, Anna 2013. Chapter 8 ‘Sustainability Accounting and Reporting’, in G. Moscardo , G. Lamberton & G. Wells et al.,

Sustainability in Australian business: principles and practice, John Wiley & Sons, Milton. [Available on eReserve].

2. Hilton, Ronald. W. 2009 Chapter 7 'Cost volume profit analysis' in Managerial accounting: creating value in a dynamic business environment, 9th ed. New York: McGraw-Hill/Irwin. [Available on eReserve].

Recommended texts include the following:

1. Bazley, Mike, and Phil Hancock. 2013. Contemporary Accounting, 8th ed. Australia: Cengage. 2. Hilton, Ronald W. 2011. Managerial accounting: creating value in a dynamic business environment, 9th ed. New York: McGraw-

Hill/Irwin. 3. Anthony, Robert, David Hawkins, and Kenneth Merchant. Accounting, Text and Cases. 12th ed. Boston: Irwin/McGraw-Hill.

 

Frequent reviews of the business press can also be worthwhile including the following sources:

1. The Australian Financial Review and 2. The business pages of The Australian and West Australian newspapers.

As students will need to undertake research for their assignments, Curtin Library research databases will be an invaluable source of information. For example, the following databases will be very useful for the Group Project:

1. Finanalysis - see DatAnalysis premium (Morningstar); and 2. IBISWorld – Australian, US, UK, China, Global.

 

Other useful resources can be accessed from web sites such as:

1. The Australian Securities Exchange (at www.asx.com.au); 2. Google Finance (at http://www.google.com/finance); 3. Yahoo Finance (at www.finance.yahoo.com.au); 4. Dow Jones Factiva (at http://factiva.com/); and 5. Global Reporting Initiative (https://www.globalreporting.org)

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 4 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Assessment Assessment schedule

Detailed information on assessment tasks

1.  

Assessment 1 is designed to enable all students to engage with the breadth of material covered within Finance for Managers in a way that deepens their understanding of the material and their ability to apply the theories and concepts into the workplace. There are two parts to Assessment 1:

Part 1: Student Home Journal: (5% deducted from overall mark for Assessment 1 if not completed by due date). You will find the details of what is required in the Student Home Journal section of your Blackboard unit and the instructions on how to do it in The Learning Hub section.

Part 2: Contribution to Online Discussions (20% in total). Details of the discussion topics and assessment requirements will be provided within the Assessment section of the unit’s Blackboard site.

Due dates for Part 1 and Part 2 of Assessment 1 are detailed in the Unit Outline's program calendar.

 

 

 

2. Individual Assessment 2 will cover Weeks 1 to 4 (Chapters 1-5) of the unit outline. It will be a test consisting of quantitative and narrative questions. The self-study questions at the end of each chapter will be useful preparation. Details and marking criteria will be provided early in Week 4. It will be held during the normal class time in WEEK 6 and commences at 5.30 PM.

*** PLEASE MAKE ARRANGEMENTS NOW IN ORDER TO BE AVAILABLE FOR THIS TEST***

3.  

Assessment Task 3 is a Group Project that will comprise of four or five members. The Project will  be an analysis of an Australian listed public company using the techniques learned in the unit.  It will cover the topic areas addressed in Weeks  1 to  8 of the unit.  The assignment and marking criteria will be provided in Blackboard. The due date is 11:59 PM on Sunday 2 Nov 2015. A soft copy of the Group Project submission is to be uploaded to Blackboard through Turnitin and a hard copy handed in class.

Where appropriate, in the grading of each component of the Group Project submission, the following rubric criteria will also be applied:

l Identification of issues l Relevant information is collected and/or generated. l Financial analysis of collected and generated data l Application of discipline knowledge l Conclusions and/or recommendations

Task Value % Date DueUnit Learning Outcome(s)

Assessed

1Case Study 20 percent Week: 2 & 3; 10 & 11

Day: 1 Time: 23.50

1,2,3

2Assignment 20 percent Week: 6

Day: 2 Time: 17.30

1,2,3

3Research Project Report 35 percent Week: 9

Day: 1 Time: 23.50

1,3,4

4Final Test 25 percent Week: 13

Day: 2 Time: 17.30

1,2,3

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 5 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

 

 

 

4. The final test will be of two hours' duration plus 10 minutes reading time. Whilst knowledge of prior chapters are expected, it will mostly cover material since the previous Assessments. It will be held during the normal class time on WEEK 13 and commences at 5.30 PM. Detailed information will be provided closer to the test date.

*** PLEASE MAKE ARRANGEMENTS NOW IN ORDER TO BE AVAILABLE FOR THIS TEST ***

 

 

Pass requirements

Pass requirements

To secure a pass in this unit, all assessment items must be attempted. To pass, the total of all marks (i.e., for the combined individual assessments) must be 50% or higher. Passing each individual assessment item is not mandatory.

Fair assessment through moderation

Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning outcomes, and that student work is evaluated consistently by assessors. Minimum standards for the moderation of assessment are described in the Assessment and Student Progression Manual, available from policies.curtin.edu.au/policies/teachingandlearning.cfm

Late assessment policy

This ensures that the requirements for submission of assignments and other work to be assessed are fair, transparent, equitable, and that penalties are consistently applied.

1. All assessments students are required to submit will have a due date and time specified on this Unit Outline. 2. Students will be penalised by a deduction of ten percent per calendar day for a late assessment submission (eg a mark

equivalent to 10% of the total allocated for the assessment will be deducted from the marked value for every day that the assessment is late). This means that an assessment worth 20 marks will have two marks deducted per calendar day late. Hence if it was handed in three calendar days late and given a mark of 16/20, the student would receive 10/20. An assessment more

  Evaluation criteria % Marks

A Cover page and executive summary 5 1.75

B Introduction and strategic overview, Porter’s Five Forces and value chain analysis and critical resources. 10 3.5

C Strategic financial analysis and evaluation (including profitability, liquidity, efficiency, fin. gearing & investment) 50 17.5

D Cash flow analysis 5 1.75

E Corporate responsibility practices and disclosures. 15 5.25

F SWOT analysis. 5 1.75

G Conclusion, references, appendices & Evidence of research on publicly available data 5 1.75

H Presentation quality, graphs tables and use of correct grammar 5 1.75

  Total 100 35

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 6 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

than seven calendar days overdue will not be marked and will receive a mark of 0.

Assessment extension

A student unable to complete an assessment task by/on the original published date/time (eg examinations, tests) or due date/time (eg assignments) must apply for an assessment extension using the Assessment Extension form (available from the Forms page at students.curtin.edu.au/administration/) as prescribed by the Academic Registrar. It is the responsibility of the student to demonstrate and provide evidence for exceptional circumstances beyond the student's control that prevent them from completing/submitting the assessment task.

The student will be expected to lodge the form and supporting documentation with the unit coordinator before the assessment date/time or due date/time. An application may be accepted up to five working days after the date or due date of the assessment task where the student is able to provide an acceptable explanation as to why he or she was not able to submit the application prior to the assessment date. An application for an assessment extension will not be accepted after the date of the Board of Examiners' meeting.

Deferred assessments

If your results show that you have been granted a deferred assessment you should immediately check your OASIS email for details.

Supplementary assessments

Supplementary assessments are not available in this unit.

Referencing style

The referencing style for this unit is Chicago.

More information can be found on this style from the Library web site: library.curtin.edu.au.

Academic Integrity (including plagiarism and cheating)

Any conduct by a student that is dishonest or unfair in connection with any academic work is considered to be academic misconduct. Plagiarism and cheating are serious offences that will be investigated and may result in penalties such as reduced or zero grades, annulled units or even termination from the course.

Plagiarism occurs when work or property of another person is presented as one's own, without appropriate acknowledgement or referencing. Submitting work which has been produced by someone else (e.g. allowing or contracting another person to do the work for which you claim authorship) is also plagiarism. Submitted work is subjected to a plagiarism detection process, which may include the use of text matching systems or interviews with students to determine authorship.

Cheating includes (but is not limited to) asking or paying someone to complete an assessment task for you or any use of unauthorised materials or assistance during an examination or test.

For more information, including student guidelines for avoiding plagiarism, refer to the Academic Integrity tab in Blackboard or academicintegrity.curtin.edu.au.

Information and Communications Technology (ICT) Expectations

Curtin students are expected to have reliable internet access in order to connect to OASIS email and learning systems such as Blackboard and Library Services.

You may also require a computer or mobile device for preparing and submitting your work.

For general ICT assistance, in the first instance please contact OASIS Student Support: oasisapps.curtin.edu.au/help/general/support.cfm

For specific assistance with any of the items listed below, please contact The Learning Centre: life.curtin.edu.au/learning-support/learning_centre.htm

l Using Blackboard, the I Drive and Back-Up files l Introduction to PowerPoint, Word and Excel

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 7 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Additional information Online Supplementation of this unit

This unit is supplemented in Blackboard, a web-based learning environment that is to be used in conjunction with face to face delivery of the unit. If you are new to online environment, we encourage you to look at the CBS Online section of the website at  http://business.curtin.edu.au/schools/cgsb/current_students/studying_online/index.cfm

This website provides useful information about Blackboard. Should you require assistance of any kind, please make sure you direct your queries to the appropriate area in order to get the result you need quickly. For content-related issues, contact your Lecturer. For technical issues relating to your online unit, please fill in the online help form available from the above website.

Access to your online unit on Blackboard will become available once the study period has started. It is recommended that you access your online Blackboard unit through OASIS, your student portal at Curtin. You will find the Blackboard option located under the ‘My Studies’ tab.

You can also use the direct link: http://www.lms.curtin.edu.au/ . Should you choose to use this link, you will need to use your login and password which are exactly the same as for OASIS.

If you have not activated your OASIS logon, please go to http://www.oasis.curtin.edu.au and follow the prompts. If you are a new student, please note that to activate OASIS logon you have to know your student number, which is to be found on your letter of offer.

Scheduled CITS outages

Scheduled Maintenance occurs when Curtin Information Technology Services (CITS) takes one or more University systems offline for up to 12 hours to complete routine repairs. During these Scheduled Maintenance windows major maintenance may take place and may affect multiple systems. You should plan for limited or no access to Curtin systems and network, including the possible absence of internet connectivity.

You will be notified two weeks prior to the Scheduled Maintenance window with a detailed list of affected IT services and their associated outage windows. Notices about scheduled maintenance periods are posted in OASIS and will indicate which systems will be affected. When Blackboard is affected specifically, notices about upcoming outages will also be posted on the Blackboard login page. Please pay attention to these notices as they will affect your access to the system (thus your assessment submission!).

You may also refer to the following link for updates on maintenance work (scroll to the bottom of the screen for “Blackboard Maintenance”):     http://cits.curtin.edu.au/support/scheduled_maintenance_service_availability.cfm

Submission of all Written Assignments through Turnitin

The majority of your written assessments will be submitted through Turnitin via Blackboard. Submission upload links are located in the ‘Assessment’ section on Blackboard within their respective assessment ‘folder’ (in most units). You will also be given the option to upload a draft of each assessment to Turnitin prior to your final submission. If you choose to upload a draft (referred to in Turnitin as a “Revision”), Turnitin will generate an Originality Report to help you pinpoint any referencing issues. Make good use of this  feedback to improve your writing before uploading your final submission.

If you require further information about how to reference correctly, please visit the Library website

( http://libguides.library.curtin.edu.au/content.php?pid=141214), book in to a Library workshop, or access the online Referencing module in the SUCCESS for CGSB Students Blackboard site (a link to the SUCCESS site appears alongside the other Blackboard sites you have access to).

Assessment Guidelines

Marks for each assignment are posted into the Blackboard Grade Centre which is the University’s official repository for all

grades. Whilst Grade Centre access is restricted to Curtin staff only (UC, Lecturers and LMS support personnel), students can view their grades via My Grades. The My Grades option is accessible off the main menu in all CGSB Blackboard units.

This policy, taken from the University’s Assessment and Student Progression Policy, ensures requirements for submission of assignments (and other work) to be assessed are fair, transparent, equitable and that penalties are consistently applied.

Important Information for Students:

Please read the Current Students section of the CGSB website (http://business.curtin.edu.au/schools/cgsb/current_students/index.cfm) for further information on the following:

l unit availability

l timetables

l  re-enrolment procedures

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 8 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

l fee information

l the CGSB Alumni Chapter, and

l  Emergency Procedures

Any enquiries concerning your enrolment can be sent to [email protected]

Enrolment

It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the eStudent option on OASIS, where you can also print an Enrolment Advice.

Supplementary and Deferred Exams Deferred examinations will be held at a date to be advised (see next section). Supplementary examinations, where applicable and when granted by the Board of Examiners, will be held at a date to be advised (see next section). Notification to students will be made after the Board of Examiners meeting via the Official Communications Channel (OCC) in OASIS.

It is the responsibility of students to be available to attend a supplementary or deferred examination on the date advised and to check their OASIS account on a weekly basis for official Curtin correspondence. If your results show that you have been granted a supplementary or deferred examination you should immediately check your OASIS email for details.

THERE IS NO SUPPLEMENTARY EXAMINATION OR ASSESSMENT FOR THIS UNIT  

Enrolment

It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the eStudent option on OASIS, where you can also print an Enrolment Advice.

Student Rights and Responsibilities It is the responsibility of every student to be aware of all relevant legislation, policies and procedures relating to their rights and responsibilities as a student. These include:

l the Student Charter l the University's Guiding Ethical Principles l the University's policy and statements on plagiarism and academic integrity l copyright principles and responsibilities l the University's policies on appropriate use of software and computer facilities

Information on all these things is available through the University's "Student Rights and Responsibilities" website at: students.curtin.edu.au/rights.

Student Equity There are a number of factors that might disadvantage some students from participating in their studies or assessments to the best of their ability, under standard conditions. These factors may include a disability or medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant family responsibilities, pregnancy, religious practices, living in a remote location or another reason. If you believe you may be unfairly disadvantaged on these or other grounds please contact Student Equity at [email protected] or go to http://eesj.curtin.edu.au/student_equity/index.cfm for more information

You can also contact Counselling and Disability services: http://www.disability.curtin.edu.au or the Multi-faith services: http://life.curtin.edu.au/health-and-wellbeing/about_multifaith_services.htm for further information.

It is important to note that the staff of the university may not be able to meet your needs if they are not informed of your individual circumstances so please get in touch with the appropriate service if you require assistance. For general wellbeing concerns or advice please contact Curtin's Student Wellbeing Advisory Service at: http://life.curtin.edu.au/health-and-wellbeing/student_wellbeing_service.htm

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 9 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Recent unit changes Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system. For more information about eVALUate, please refer to evaluate.curtin.edu.au/info/.

Recent changes to this unit include:

We welcome feedback as one way to keep improving this unit. Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system (see evaluate.curtin.edu.au/info/). Recent changes to this unit include:

Higher proportion of assessment weighting to assignments with the introduction of online discussions and a lower proportion to tests coupled with more detailed information on assessment criteria and expected levels of student achievement.

To view previous student feedback about this unit, search for the Unit Summary Report at https://evaluate.curtin.edu.au/student/unit_search.cfm. See https://evaluate.curtin.edu.au/info/dates.cfm to find out when you can eVALUate this unit.

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 10 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Program calendar

Week Begin Date

Module Topics Pre-readings Practical Activities

In class (ONE week later), Assessments due

  24 Aug Orientation: Blackboard site will open Unit Outline  

1. 31 Aug Introduction - Accounting;

Regulatory Framework: Corporate Governance

Atrill Chapters

1 & 5

Student Home Journal and Initial

Contributions due Sunday 6 Sep

2. 7 Sep The Statement of Financial Position (or

Balance Sheet): Assets, Liabilities and Equity

Atrill Chapter 2 Atrill Chapter 1,

Discussion Question 1.5, 1.6, 1.12, 1.22

Case study 1.1

Chapter 5 Discussion Question 5.3

Application Exercise 5.5

First discussion initial submission due Sunday 13 Sep

3. 14 Sep The Statement of Financial Performance – Accounting for

Revenue and Expenses

Atrill Chapter 3 Atrill Chapter 2,

Discussion questions 2.8, 2.14, 2.16

Application Exercises 2.3, 2.7, 2.10. 2.11

First discussion final submission due Sunday 20 Sep

4. 21 Sep Introduction to Limited Companies; Atrill Chapter 4 Atrill Chapter 3,

Discussion questions 3.11, 3.14 & 3.17

Application Exercises 3.2, 3.9 & 3.11

5. 28 Sep The Statement of Cash Flows Atrill Chapter 6 Atrill Chapter 4

Discussion questions 4.10, 4.11 & 4.16

Application Exercises 4.6, & 4.10

Case Study 4.1 Myer Pty Ltd

6. 5 Oct *** Mid-Test in Class ***

6 Oct

  Individual Assessment 2 is a Test that will be held during normal class.

Atrill Chapter 6, Discussion questions 6.3, 6.6 & 6.7

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ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 11 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

 

 

 

7. 12 Oct Analysis & Interpretation of Financial Reports

Profitability, Efficiency, Liquidity, Gearing and Investment Analysis

Atrill Chapter 8 Atrill Chapter 6,

Application Exercise 6.8

8. 19 Oct Corporate Social Responsibility (CSR) and

Sustainability Accounting

Atrill Chp 7

Rowe 2012,

chapter 8 Avail @ library eReserve

Atrill Chapter 8,

Discussion questions 8.2 & 8.16

Application Exercises 8.11

9. 26 Oct Cost Management: Cost Behaviour and CVP Analysis

Atrill Chp 9

Hilton Chapter 7

 (Available at library eReserve)

Atrill Chapter 7

Discussion questions 7.2, 7.6, 7.9 & 7.12

 Assessment 3: Group Project due through turnitin on Blackboard by 11.50PM on Sunday 2 Nov

10. 2 Nov Full Costing Atrill Chapter 10 Atrill Chapter 9

Discussion questions 9.9 & 9.20

Application Exercises 9.2 & 9.8

11. 9 Nov Budgeting for Planning and Control; and Projection of Financial Statements

Atrill Chapter 11 Atrill Chapter 10

Discussion questions 10.4, 10.7 & 1..12

Application Exercises 10.1 & 10.7

12. 16 Nov Practical Activities and Revision   Atrill Chapter 11

Discussion questions 11.2, 11.3, 11.14, 11.15, 11.1.6 & 11.20

Application Exercises 11.5

13. 23 Nov *** FINAL TEST in Class ***   Assessment 4: The Test will be held in normal class time from 5.30pm

14. 30 Nov     eVALUate opens 16 Nov - 6 Dec

Curtin Business School (CBS) Curtin Graduate School of Business

 

 

ACCT5026 Financial and Management Accounting for Business Perth City Campus 16 Aug 2015 Curtin Graduate School of Business, Curtin Business School (CBS)

Page: 12 of 12CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS