Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Colly He
Contact via accg611@mq.edu.au
E4A 215A
Lecturer
Zahra Borghei Ghomi
Contact via zahra.borgheighomi@mq.edu.au
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
Admission to MAcc(CPA) or MAcc(Prof) or MCom or MEc or MIntBus or MAcc(Prof)MCom or MBioTechMCom or MIntBusMIntComm or MIntBusMIntRel
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit provides students with a graduate-level understanding of accounting as a business process to record, measure, classify and report relevant economic, financial and other related information and transactions for use by a variety of stakeholders. Students completing the unit are expected to be able to prepare, analyse and discuss financial reports in various business contexts. Seminars cover the core aspects of the preparation and basic analyses of financial statements and the underlying policies and principles.
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Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Name | Weighting | Due |
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Assessed Coursework | 10% | weekly |
Quiz | 20% | 12 Jan 2015 |
Assignment | 20% | 23 Jan 2015 |
Final Examination | 50% | Examination period |
Due: weekly
Weighting: 10%
Forum discussion questions will be posted on iLearn in a weekly basis. Students are required to participate in the forum discussion actively.
Submission
Each question is available for discussion for a week. Students are expected to submit their discussion at the designated times online.
Extension
No extensions will be granted. Students who have not participated in the weekly discussion will be awarded a mark of 0 for the task, except for cases in which an application for Disruption to Studies is made and approved.
Due: 12 Jan 2015
Weighting: 20%
Students are required to attempt one online quiz. The quiz weights 10% each. Detail information about the online quiz will be released on iLearn.
Submission
Submit online at the desingated times.
Extension
No extensions will be granted. Students who have not attempted the quiz will be awarded a mark of 0 for the test, except for cases in which an application for Disruption to Studies is made and approved. Note that there will be no supplementary quiz. Students who are absent from the online quiz will increase the weighting on final exam if an application for Disruption to Studies is made and approved.
Due: 23 Jan 2015
Weighting: 20%
The assignment is an online accounting practice set providing each student with a unique accounting scenario and therefore must be completed on an individual basis. The practice set assignment is a major learning activity, taking up to 20 study hours to complete over a number of days or weeks.
Submission
Submit online
Extension
No extensions will be granted. Students who have not submitted the practice set prior to the deadline will be awarded a mark of 0 for the task, except for cases in which an application for Disruption to Studies is made and approved.
Due: Examination period
Weighting: 50%
Submission
An online final examination for this unit will be held during the University Examination period. More information will be released in week 5.
The University Examination period in Session 3 2014 is from 27 January to 2 February 2015.
The timetable will be available at http://students.mq.edu.au/student_admin/exams/
Grade
Grade descriptors and other information concerning grading are contained in the Macquarie University Grading Policy which is available at: http://www.mq.edu.au/policy/docs/grading/policy.html
All final grades in the Department of Accounting and Corporate Governance are determined by a grading committee and are not the sole responsibility of the Unit Coordinator. Students will be awarded one of these grades plus a Standardised Numerical Grade (SNG). The SNG is not necessarily a summation of the individual assessment components. The final grade and SNG that are awarded reflect the corresponding grade descriptor in the Grading Policy.
In addition, there is a requirement to pass the final examination to be awarded a final grade of a Pass or a higher grade.
Extension
The only exception to not sitting an examination at the designated time is because of documented illness or unavoidable disruption. In these circumstances you may wish to consider applying for Disruption to Studies. If a Supplementary Examination is granted as a result of the Disruption to Studies process the examination will be scheduled after the conclusion of the official examination period. Please note that the supplementary examination will be of similar format as the final examination. The Macquarie university examination policy details the principles and conduct of examinations at the University. The policy is available at: http://www.mq.edu.au/policy/docs/examination/policy.html
Classes
This unit is mainly delivered online. Learning materials will be uploaded to iLearn every week. You will be able to download lectures, register for discussion forums and complete your course activities mainly online.
A two hour face-to-face revision lecture is scheduled in week 5 of the session.
Consultation
Online consultation (via iLearn) is available every week. Detail information is provided in the assessment guide.
Face-to-face consultation is available is week 5. Detail information is provided in the assessment guide.
Required and Recommended Texts and/or Materials
Textbook
Hoggett J., Edwards, L., Medlin, J. and Tilling, M. (2012), Accounting, 8th edition, John Wiley and Sons Australia
The Binder Ready Version (BRV) is available. The BRV format means that they are loose-leaf pages of the text book and not bound into a book. The advantage is that students only carry with the chapters they require at a time and can add in other notes to their folders. Both versions are in conjunction with WileyPuls as a pack. Please note that WileyPlus is not a required learning material in ACCG 611. Yet, it is possible for students to use Wileyplus on their own as a revision tool.
The prescribed textbook can be purchased from the Co-op Bookshop on campus. In addition, copies of the textbook are available in the reserve section of the library.
Online practice set assignment
Technology boutique practice set assignment (provided by Perdisco)
Unit Web Page
Course materials are available on the learning management system (iLearn)
Technology Used and Required
In this unit, students require computer technology sufficient to regularly access the unit iLearn webpage via the internet and to complete the online practice set.
Unit Schedule
Week | Commencing | Lecture Topic | Textbook Chapter |
1 | 8 Dec | Accounting Cycle | 1 - 5 |
2 | 15 Dec |
Accounting System & Accounting for Retailing |
6 - 7 |
Mid-session Break (20 Dec 2014 - 4 Jan 2015) | |||
3 | 5 Jan |
Accounting for Inventory & Cash management |
10, 19 |
4 | 12 Jan |
Accounting for Receivables & Accounting for PPE (1) |
18 (pp 748 - 763) 20 |
5 | 19 Jan |
Accounting for PPE (2) & Accounting for Partnerships |
20 (pp 828 - 841) 21 (pp 874 - 878) 15 & additional reading materials released on iLearn |
6 | 27 Jan | Examination (date to be advised) |
Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://mq.edu.au/policy/docs/academic_honesty/policy.html
Assessment Policy http://mq.edu.au/policy/docs/assessment/policy.html
Grading Policy http://mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html
Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html
Disruption to Studies Policy http://www.mq.edu.au/policy/docs/disruption_studies/policy.html The Disruption to Studies Policy is effective from March 3 2014 and replaces the Special Consideration Policy.
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
For help with University computer systems and technology, visit http://informatics.mq.edu.au/help/.
When using the University's IT, you must adhere to the Acceptable Use Policy. The policy applies to all who connect to the MQ network including students.
We want our graduates to have emotional intelligence and sound interpersonal skills and to demonstrate discernment and common sense in their professional and personal judgement. They will exercise initiative as needed. They will be capable of risk assessment, and be able to handle ambiguity and complexity, enabling them to be adaptable in diverse and changing environments.
This graduate capability is supported by:
Our graduates will take with them the intellectual development, depth and breadth of knowledge, scholarly understanding, and specific subject content in their chosen fields to make them competent and confident in their subject or profession. They will be able to demonstrate, where relevant, professional technical competence and meet professional standards. They will be able to articulate the structure of knowledge of their discipline, be able to adapt discipline-specific knowledge to novel situations, and be able to contribute from their discipline to inter-disciplinary solutions to problems.
This graduate capability is supported by:
We want to develop in our students the ability to communicate and convey their views in forms effective with different audiences. We want our graduates to take with them the capability to read, listen, question, gather and evaluate information resources in a variety of formats, assess, write clearly, speak effectively, and to use visual communication and communication technologies as appropriate.
This graduate capability is supported by:
The findings of research studies in relation to some topics will be discussed briefly during the session. Students are encouraged to use library resources to go beyond the prescribed text in understanding the concepts taught in this unit and to complete their assessment tasks.
Date | Description |
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16/01/2014 | The Prerequisites was updated. |