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
