BUS101 Accounting Fundamentals 蓝山学院 会计 代写
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BUS101 Accounting Fundamentals 蓝山学院 会计 代写
BUS101 Accounting Fundamentals
Term 2, 2017
Created: Dr Zelko Livaic Policy Owner: Dean
Modifed: Term 2, 2017 Version: 1
Review Date: Term 3, 2017 Page: 1 of 7
This online version is a controlled document. Any printed versions are considered uncontrolled versions of the
document.
BUS101 Accounting Fundamentals
Unit Learning Outcomes
a. Apply accounting tools to appraise the position and performance of organisations.
b. Identify the role of accounting within tourism and hospitality operations.
c. Evaluate financial information and related sources to make better business decisions.
d. Prepare financial information in a format to facilitate better management decisions.
e. Implement financial solutions both independently and as part of a diverse team.
Assessment Summary
Assessment Type Weighting Due
Learning
Outcomes
Learning Portfolio:
Class Quiz
(Individual)
20% Week 6 a, b, d
Learning Portfolio:
Business Report 3,000 words
(Group)
30% Week 8 a, b, c, d, e
Final Examination:
Closed book final examination
(Individual)
50% Week 11 a, b, c, d
Learning Portfolio: Class Quiz
Held in Lecture: Week 6, Tuesday 16 May at 4:00pm
This assessment focuses on the practical application of concepts and skills in the lectures,
tutorials and from your textbook, PowerPoint slides, other readings, class discussions and related
activities. Questions may be multiple choice, short answer and calculation questions.
Group Business Report (maximum 4 people): 3000 words + or – 10%
Due: Week 8, Friday 2 June before 11:59pm
“Accounting is the language of money that helps people make better business decisions.”
(Dr Zelko Livaic)
As a future leader in Hospitality and Tourism, you will frequently use financial accounting to make
better business decisions. Managers use various types of indicators to evaluate company
performance and highlight areas of improvement. As a business simulation scenario, your team
will manage an international hotel operation with 30 boutique properties. The group report gives
you an opportunity to work with a team of your peers and investigate a topic that is of significant
importance to the hotel sector.
The purpose of this assignment is threefold. First, the design of this group report is to be a
practicum for learning leadership skills including group decision making, conflict resolution,
interpersonal communication, and critical analysis. Second, you have an opportunity to
implement financial solutions both independently and as part of a diverse team. Finally, this
assignment also provides you an opportunity to develop effective written communication skills.
BUS101 Accounting Fundamentals
Term 2, 2017
Created: Dr Zelko Livaic Policy Owner: Dean
Modifed: Term 2, 2017 Version: 1
Review Date: Term 3, 2017 Page: 2 of 7
This online version is a controlled document. Any printed versions are considered uncontrolled versions of the
document.
Using the given template, apply financial accounting decision-making concepts and skills for your
business to structure your Report:
1. Prepare a “transactions analysis” of summary 20 transactions in 2013 and 2014 that
shows the changes in resources over the past 2 years of operation as a business.
2. Based on “transactions analysis” prepare an Income Statement for 2013 and 2014;
discuss any important changes to Revenues and Expenses from 2013 to 2014.
3. Prepare a Statement of Changes in Owner’s Equity in 2013 and 2014; discuss any
important changes to Retained Earnings from 2013 to 2014.
4. Prepare a Balance Sheet in an appropriate format for 2013 and 2014; discuss any
important changes to Assets, Liabilities and Owners’ Equity from 2013 to 2014.
5. Calculate Current Ratio and Quick Ratio for 2013 and 2014; discuss any important
changes to Liquidity from 2013 to 2014 by comparing these changes over time and with
other hotel benchmarks. Use the Thai Hotels (from given readings) and one other global
hotel from Accor, Hyatt, IHG or Marriott as your benchmarks.
6. Calculate Debt to Equity and Interest Cover for 2013 and 2014; discuss any important
changes to Solvency from 2013 to 2014 by comparing these changes over time and with
other hotel benchmarks. Use the Thai Hotels (from given readings) and one other global
hotel from Accor, Hyatt, IHG or Marriott as your benchmarks.
7. Calculate Net Profit Margin and Return on Assets for 2013 and 2014; discuss any
important changes to Profitability from 2013 to 2014 by comparing these changes over
time and with other hotel benchmarks. Use the Thai Hotels (from given readings) and one
other global hotel from Accor, Hyatt, IHG or Marriott as your benchmarks.
8. Identify specific concerns or possible areas of management improvement; examine areas
of liquidity, solvency and profitability, revenues and expenses together with the
management of assets, liabilities and equity. Evaluate any financial areas of concern and
opportunity including recommendations for future improvement by management. In this
section of the Report, as a team, you are making better business decisions to
explain how to improve the company financially.
Essential Text and Materials:
Textbook, all readings and your own researched resources.
Submission Guidelines:
1. Typed and formatted following the Assessment Structure Style Guide and uploaded to
Turn-it-in on time of the due date.
2. To be submitted in electronic form as a word-processed file to http://www.turnitin.com
3. You must refer, in text, to a minimum of five (5) academic journal articles or
industry journal articles or relevant textbooks, plus others as required, in order to
show competency in the assessment. Failure to meet this standard will result in a
fail grade for this assessment.
4. All referencing must be in accordance with APA 6 th Edition Referencing and Academic
Writing Guide on Sharepoint.
5. A school assessment cover sheet to be attached with your paper.
6. Complete and attach a plagiarism form.
7. See marking rubric below, you do not need to attach this rubric to your submissions.
BUS101 Accounting Fundamentals
Term 2, 2017
Created: Dr Zelko Livaic Policy Owner: Dean
Modifed: Term 2, 2017 Version: 1
Review Date: Term 3, 2017 Page: 3 of 7
This online version is a controlled document. Any printed versions are considered uncontrolled versions of the
document.
Important advice to optimise learning:
Important advice to optimise individual and group learning: In order to maximise learning
outcomes for each person of group and to ensure the highest levels of quality, do NOT allocate
separate parts of this Assessment to different group members. The sequenced Accounting skills
learned each week and put into real-life practice require ALL members of the group to contribute
equally to ALL parts of this Assignment as a learning progression.
Final Examination
The final examination will be a closed book examination in the timetabled period of Week 11/12.
The questions will cover all topic areas covered in the lectures and tutorials, all the named
chapters in the textbook and any readings given throughout the term.
BUS101 Accounting Fundamentals
Term 2, 2017
Created: Dr Zelko Livaic Policy Owner: Dean
Modifed: Term 2, 2017 Version: 1
Review Date: Term 3, 2017 Page: 4 of 7
This online version is a controlled document. Any printed versions are considered uncontrolled versions of the
document.
Weekly Lecture and Tutorial Schedule / Readings
Week
Lecture and
Topics
Readings Workshops
1
No classes: Orientation Week
2 Topic 1
Chapter 1 Financial Accounting Questions – chapter 1
1. Exercises: 1, 2, 4, 5, 7,
9, 11, 12, 13, 14
2. Problems: 17, 18
3. Cases: 22
4. Additional exercises
3 Topic 2
Chapter 2 Financial Statements Questions – chapter 2
1. Exercises: 2, 3, 4, 5, 7,
8, 9, 10, 11, 12, 13, 14,
15
2. Problems: 19, 20, 22, 23
3. Cases: 25
4. Additional exercises
4 Topic 3
Chapter 3 Recording Accounting
Transactions
Questions – chapter 3
1. Exercises: 2, 3, 9, 10,
11
2. Problems: 24
3. Additional exercises
5 Topic 4
Chapter 13 Financial Statement
Analysis
Concepts and calculations review
6 Topic 5
Class Quiz in Lecture
Questions – chapter 13
1. Exercises: 1, 2, 3, 8, 9,
10, 11, 12, 13, 14, 16,
17, 18
2. Problems: 20, 21
3. Cases: 23
4. Additional exercises
7 Topic 6
Chapter 6 Receivables
Questions – chapter 6
1. Exercises: 3, 6, 9, 10,
11
2. Problems: 20
3. Additional exercises
BUS101 Accounting Fundamentals
Term 2, 2017
Created: Dr Zelko Livaic Policy Owner: Dean
Modifed: Term 2, 2017 Version: 1
Review Date: Term 3, 2017 Page: 5 of 7
This online version is a controlled document. Any printed versions are considered uncontrolled versions of the
document.
Week
Lecture and
Topics
Readings Workshops
8 Topic 7
Chapter 7 Inventory
Questions – chapter 7
1. Exercises: 1, 3, 6, 9, 10,
11, 12, 14
2. Problems: 22
3. Additional exercises
9
Topic 8 Chapter 8 Non-current assets
and intangible assets
Questions – chapter 8
1. Exercises: 1, 2, 3, 4, 5,
6, 9, 13, 15
2. Problems: 16, 17
3. Cases: 22
4. Additional exercises
10
Topic 9
Chapter 9 Liabilities
Chapter 12 The Statement of
Cash Flows
Questions – chapter 9
1. Exercises: 2, 11, 12
2. Problems: 18
3. Cases: 20
4. Additional exercises
Questions – chapter 12
1. Exercises: 1, 2, 3, 5, 6,
18
2. Problems: None
3. Additional exercises
11 Course
review
All lecture material and readings
included in this course
Review of all lectures, tutorials, and
readings in preparation for the exam.
Please ensure you bring all your
materials to class and check the exam
timetable.
BUS101 Accounting Fundamentals
Term 2, 2017
Created: Dr Zelko Livaic Policy Owner: Dean
Modifed: Term 2, 2017 Version: 1
Review Date: Term 3, 2017 Page: 6 of 7
This online version is a controlled document. Any printed versions are considered uncontrolled versions of the
document.
Assessment Criteria for Group Report
Criteria: The
outcome
shows:
Fail =
Unsatisfactory
performance
Pass = Just
Satisfactory
performance
Credit = Good
quality
showing more
than
satisfactory
performance
Distinction =
Superior quality
demonstrating
independent
thinking
High Distinction
= Outstanding
quality showing
creativity and
originality
Use of
literature and
evidence of
reading
10%
Material is
irrelevant to the
assignment set.
Failure to meet
minimum
referencing
requirements.
Literature is
presented
however there
are obvious
limitations of
understanding
Clear evidence
and application
of reading
materials,
relevant to the
subject.
Development of
own/clear ideas
as a result of
reading widely.
Wide range of
reading is
obvious through
the development
of thoroughly
analysed sources
and wide
reading.
Level of
analysis
20%
Analysis mostly
absent; just
copying from
other authors'
texts or just
listing points.
Failure to meet
minimum
referencing
requirements.
Identifying
different
perspectives;
describing them
adequately but
not relating
them.
Identifying
different
perspectives;
discussing them
and identifying
the differences
between them.
Discussing
different
perspectives
integrating the
relations between
them and
extracting
implications from
differences and
similarities.
Discussing
different
perspectives,
integrating the
relations
between them
and extracting
implications from
differences and
similarities,
inferring patterns
and
contradictions.
Application of
concepts
20%
Lack of
understanding of
concepts from
readings or just
mentioning the
terms without
showing
understanding.
Failure to meet
minimum
referencing
requirements.
Use of terms
relevant to
analyse the
case showing
some
comprehension
but only a
generalist
understanding.
Using implicitly
the concepts,
with a good
understanding of
them.
Relevant links
with the issues
involved in
specific cases.
Discussing the
concepts and
using them for
the analysis of
the issues
involved in the
specific case.
Excellent
integration of
readings and
case through a
discussion of the
value and
limitation of
concepts for the
analysis of the
specific case.
Substantiation
of arguments
and overall
quality of
discussion
10%
No discussion or
argument.
Failure to meet
minimum
referencing
requirements.
Poor use of
argument,
unconvincing
explanations to
substantiate
points
discussed.
Minimal but
convincing use
of argument to
substantiate the
points under
discussion.
Relevant and
convincing use of
arguments to
substantiate the
points under
discussion.
Relevant
convincing use of
arguments to
substantiate
points,
integrating
different
perspectives.
Critical
thinking and
Originality
20%
Absence of
reflection.
Failure to meet
minimum
referencing
requirements.
Attempt to be
critical and
reflective but
with poor
results.
Actually being
reflective,
producing a
good
interpretation of
issues under
evaluation.
Very reflective,
producing a good
interpretation of
issues under
evaluation,
comparative
analysis of
alternative
options.
Very reflective,
excellent
interpretation of
issues under
evaluation,
comparing
alternative
options, original
interpretations
and reflections.
BUS101 Accounting Fundamentals
Term 2, 2017
Created: Dr Zelko Livaic Policy Owner: Dean
Modifed: Term 2, 2017 Version: 1
Review Date: Term 3, 2017 Page: 7 of 7
This online version is a controlled document. Any printed versions are considered uncontrolled versions of the
document.
Criteria: The
outcome
shows:
Fail =
BUS101 Accounting Fundamentals 蓝山学院 会计 代写
Unsatisfactory
performance
Pass = Just
Satisfactory
performance
Credit = Good
quality
showing more
than
satisfactory
performance
Distinction =
Superior quality
demonstrating
independent
thinking
High Distinction
= Outstanding
quality showing
creativity and
originality
Communicatio
n of ideas
through the
organisation,
structure and
logic of
argument
10%
Incomprehensibl
e, poorly
structured;
fragmented
ideas;
disconnected
and does not
follow a clear
argument.
Failure to meet
minimum
referencing
requirements.
Relatively
coherent
argument,
manages to
communicate
the ideas but
difficult to
understand links
between ideas.
Some confusion.
There is a clear
structure with
coherence in the
presentation of
ideas producing
a satisfactory
and
comprehensive
argument. Good
presentation.
There is a clear
structure with
coherent
presentation of
ideas and
comprehensive,
well-sustained
argument. Very
good
presentation.
A sustained,
coherent and
logical argument.
Able to
synthesise and
integrate
complex ideas.
Excellent
presentation.
Clarity of
expression
(sound
sentence
structure,
grammar and
spelling within
presentation)
10%
Incomprehensibl
e due to poor
language
competence.
Failure to meet
minimum
referencing
requirements.
Satisfactory but
with difficulties
in
communicating
ideas.
Some language
mistakes but
good
communication
of ideas,
basically well
presented.
Very well
presented with
few minor
mistakes due to
distractions.
Excellent
presentation that
demonstrates
careful revision
to avoid minor
mistakes.
Mark range out
of 100
0- 49.5 50 - 64 65 -74 75-84 85+
BUS101 Accounting Fundamentals 蓝山学院 会计 代写
