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ACCTING 1002 - Introductory Accounting
Course Details
| Course Code | ACCTING 1002 |
|---|---|
| Course | Introductory Accounting |
| Coordinating Unit | Accounting |
| Term | Semester 2 |
| Level | Undergraduate |
| Location/s | North Terrace Campus |
| Units | 3 |
| Contact | Up to 3 hours per week |
| Available for Study Abroad and Exchange | Y |
| Incompatible | ACCTING 1002OUA |
| Quota | Quota applies for Semester 1 |
| Assessment | Exam/assignments/tests/tutorial work as prescribed at first lecture |
Course Staff
Course Coordinator: Dr Aeson Luiz Dela Cruz
Course Timetable
The full timetable of all activities for this course can be accessed from Course Planner.
In addition the course also contains one weekly 1 hour tutorial per student. Tutorials begin in the second week of the semester and finish in the last week of lectures.
Course Learning Outcomes
| 1 | Explain and apply accounting information to facilitate decision-making. |
| 2 | Analyse and interpret financial statements. |
| 3 | Understand and apply the planning and control functions of management accounting and evaluate management control systems. |
University Graduate Attributes
This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:
| University Graduate Attribute | Course Learning Outcome(s) |
|---|---|
|
Attribute 1: Deep discipline knowledge and intellectual breadth Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts. |
1,2,3 |
|
Attribute 2: Creative and critical thinking, and problem solving Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges. |
1,2,3 |
|
Attribute 3: Teamwork and communication skills Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals. |
1,2,3 |
|
Attribute 4: Professionalism and leadership readiness Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities. |
1,2,3 |
|
Attribute 5: Intercultural and ethical competency Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society. |
1,2,3 |
|
Attribute 6: Australian Aboriginal and Torres Strait Islander cultural competency Graduates have an understanding of, and respect for, Australian Aboriginal and Torres Strait Islander values, culture and knowledge. |
. |
|
Attribute 7: Digital capabilities Graduates are well prepared for living, learning and working in a digital society. |
. |
|
Attribute 8: Self-awareness and emotional intelligence Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions. |
1,2,3 |
Required Resource
sTextbook
Tyler, J, Godwin, N and Alderman, CW, ACCT4 Financial, 4th Asia-Pacific Edition, Cengage Learning, Australia.
Sivabalan, P, Wakefield, J, Sawyers, R, Jackson, S and Jenkins, G, ACCT4 Management, 4th Asia-Pacific Edition, Cengage Learning, Australia.
The course will not use MindTap.
The books (value pack) have both electronic (eBook) and print versions. The ACCT4 value pack is available at Cengage’s site. The details are as follows:
1) eBook pack: e https://au.cengage.com/c/isbn/9780170295307
10% discount code cod: WOW10
2) Print pack: https://au.cengage.com/c/isbn/9780170293099
10% discount code cod: WOW10
More information about offshore students wanting to access print pack will be available at MyUni course homepage.
Online Learning
- Lecture recordings
- Animated videos
- Module videos
- Module quizzes
- Lecture slides
- Tutorial questions
- Assignment information
- Announcement about assessments
- Reflective Journal
Learning & Teaching Modes
Weekly tutorials: One weekly 1 hour tutorial. Tutorials begin in the second week of the semester and finish in week 12. See your Access Adelaide enrolment to find your tutorial details.
The aims of the tutorials are threefold: to develop a conceptual understanding of key accounting principles, to review and refine the technical competencies required to perform accounting calculations, and to gain an insight into the implications flowing from accounting information including the financial statements.
During the tutorials students are encouraged to ask questions about the topics. It is expected that each student will actively involve in tutorial discussion. In general, a good participant will, among other things:
· take the initiative and lead the discussion; and
· be prepared to work cooperatively and productively in small groups.
It is not expected that you will always have the “right” answer and, indeed, it should be recognised and understood that valid alternative points of view might well exist on an issue. A “good” answer will be one that is grounded in, among other things, references to relevant and valid accounting concepts. Preparation prior to attending the tutorial is important to get benefits from the tutorial discussion and activities.
Workload
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
Students in this course are required to attend all lectures and Tutorials throughout the semester, tutorial preparation and participation will form part of the overall assessment as outlined in the assessment section below.
Learning Activities Summary
- Introduction to financial accounting
- Financial statements
- Recording accounting transactions
- Non-current assets
- Financial Statement analysis
- Introduction to management accounting & ethics
- Cost behaviour
- Cost-volume-profit analysis
- Budgeting for planning and decision making
- Performance management system: Balanced Scorecard
The University's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Summary
| Assessment Task | Type | Weighting | Learning Outcome |
| Tutorial participation and engagement | Individual | 10% | 1, 2 & 3 |
| Test 1 (Online at MyUni) Week 5 * | Individual | 10% | 1 |
| Test 2 (Online at MyUni) Week 8 * | Individual | 20% | 1 |
|
Group assignment (submission at MyUni) Due: week 10 |
Group | 10% | 2 |
|
Final exam Duration: 2 hours |
Individual | 50% | 1, 2 & 3 |
| Total | 100% |
Assessment Related Requirements
- All assessment tasks are compulsory and none are redeemable.
- Students are not permitted to submit or use assessment from any previous or other course towards the assessment in this course.
- Details of the assessments will be informed at MyUni course homepage.
Assessment Detail
The participation grades are based on a student’s active participation and contribution in tutorial classes
throughout the semester. Students must only attend the tutorial they enrolled in.
Group Assignment -- 10%
The Assignment will involve small group work. The Assignment will be submitted electronically through MyUni. Details of the
Assignments are available on the MyUni course homepage (under the Assignment folder).
Test 1 -- 10%
Details of Test 1 will be posted at MyUni (as an Announcement).
Test 2 -- 20%
Details of Test 2 will be posted at MyUni (as an Announcement).
Final exam -- 50%
There will be a two (2) hour exam. Details of the final exam will be posted at MyUni (as an Announcement).
Submission
The Assignments will be submitted electronically through MyUni. Further details will be provided in due course.
Course Grading
Grades for your performance in this course will be awarded in accordance with the following scheme:
M10 (Coursework Mark Scheme)| Grade | Mark | Description |
|---|---|---|
| FNS | Fail No Submission | |
| F | 1-49 | Fail |
| P | 50-64 | Pass |
| C | 65-74 | Credit |
| D | 75-84 | Distinction |
| HD | 85-100 | High Distinction |
| CN | Continuing | |
| NFE | No Formal Examination | |
| RP | Result Pending |