During the session, you are required to actively participate in every tutorial class which start in week 2 by having thoroughly prepared the pre-set homework questions, attending the classes on time, showing engagement and professional behaviour throughout the classes, voluntarily presenting your homework to the class and responding to the tutor’s or other students’ questions and contributions, and discussing issues beyond the pre-set tutorial questions.

From week 3 on, your tutor will assess your participation during each class. A maximum of 8 marks will be awarded for each of the two assessment cycles based on your overall performance during the preceding four weeks (Class Participation I: weeks 3-6; Class Participation II: weeks 7-9 and 13). The tutorial classes in weeks 10, 11 and 12 are reserved for presentations (see assessment task 'Report & Presentation'). To determine the marks to be awarded, your tutor will apply assessment rubrics which are available on the ACCG224 iLearn webpage.

To allow for some flexibility and to accommodate any urgent work or personal commitments, you can miss one out of four classes per assessment cycle without the need to apply for special consideration. However, if you miss more than one class you will be awarded zero marks for the respective assessment cycle unless you have applied for and been granted special consideration for all other missed classes (for the required procedure see above 'General assessment information'). If you were granted special consideration for one or more classes your tutor will apply the aforementioned rubrics based on your attendances in the remaining classes. If you missed all four classes of an assessment cycle, and applied for and were granted special consideration for at least three absences, you need to sit an oral examination conducted by the Unit Convenor to assess your ability to participate in the missed classes based on the aforementioned rubrics.

In addition to tutorial class participation, you can earn further two marks for the completion of a particular problem on the Intelligent Tutoring System for Cash Flow Statements (iCFS) as task for the practical class on Saturday, 31/10/2015 (Practical Participation). You can (continue to) work on the problem after the practical class from anywhere you have internet access. We will check your percentage of completion by Monday, 2/11/2015, 5pm (due date). If you have achieved a completion in the specified problem of at least 60% by the due date you will earn 1 mark, if you have achieved at least 80% you will earn two marks. Since you can complete the problem independent from your attendance in a practical class no special considerations or extensions will be granted. However, we highly recommend that you attend the practical class in order to make use of the assistance provided by our teaching staff.

The resulting total maximum of 18 marks (= 2 x 8 from Class Participation + 2 from Practical Participation) represents 18% of your final course grade.

Throughout the session there will be three online quizzes (4% each) to assess your learning progress toward the final examination. The first quiz will act as an early diagnostic assessment, the results of which will be indicative of your application to achieving the learning outcomes of the unit. If you achieve a poor result in this quiz you must consult teaching staff regarding strategies for improving your learning. The purpose is to give you a focus for your study and to give you timely feedback on your performance.

All quizzes will comprise of multiple-choice questions of final examination standard. They will be open for seven days of the respective week to be sat online at your convenience during this period. For each quiz, you will have two attempts. If you start a new attempt you need to answer all questions again which may not necessarily be the same questions. The highest grade of your attempts will count toward your final grade. Once you have started answering, you will be allowed 20 minutes to complete the quiz. Unanswered questions will earn zero marks.

It is your responsibility to ensure that you have a stable and reliable internet connection when you start the online quiz. Once started, the timer countdown is not paused when you leave the quiz or you lose your internet connection. You may wish to rather use a desktop computer with a wired internet connection (LAN). It is also your responsibility to ensure that you submitted your saved answers before the due date. Further technical details and instructions are available on the ACCG224 iLearn webpage.

Due to the nature of this assessment, any application to be considered for special consideration requires a serious and unavoidable disruption of at least three days (for the required procedure see above 'General assessment information'). If you don't complete the quiz until the last couple of days any disruption is entirely at your risk. The only possible outcome of a successful application is an oral examination conducted by the Unit Convenor on the topics that were assessed in the missed online quiz.

You are required to prepare an individual report and present it in your assigned tutorial class. The topic, detailed instructions and assessment criteria will be released end of week 2 on the ACCG224 iLearn webpage and will be further explained in the lectures in week 3.

You need to submit your work before the due date, 25/9/2015, 5pm, electronically through the ACCG224 iLearn webpage. It is your responsibility to make yourself familiar with the online submission procedure and to start this procedure early enough to complete it before the due date. It is highly recommended to allow at least 6 hours for the submission procedure in case you experience any technical issues. Submissions will be checked for plagiarism or 'copying' (within and across tutorial classes). Guilty parties (being the person/s who copied and the person/s who allowed the copying) will be subject to a procedure as outlined in the University's Academic Honesty Procedure. To avoid penalties like a fail for the whole unit (see for all potential penalties: Academic Dishonesty - Schedule of Penalties) make yourself familiar with the University's Academic Honesty Policy.

All parts of this assessment task are inseparably linked. This means that you are not able to earn any marks for this assessment task if you do not submit a report and any required accompanying material before the due date. The same is true if you do not present your report on the assigned date. Also, any penalty from late submission (see below) will be applied to the total marks of the assessment task. It is your responsibility to ensure prior to the deadline that the submitted media are accessible and legible. If you have not submitted permissible, accessible and legible media you will be awarded zero marks for the whole of this assessment task.

No extensions will be granted. Late submissions will be accepted up to 48 hours after the deadline. There will be a deduction of 50% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 100% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved. Due to the nature of this assessment, any application to be considered for special consideration requires a serious and unavoidable disruption of at least three days. If you leave major parts of this task for the last couple of days any disruption is entirely at your risk. The only possible outcome of a successful application is an extension of the deadline by the number of days for which your disruption was assessed as serious and unavoidable.

In order to present your report, you are required to give an individual 8 minutes presentation (5 minutes for your presentation and 3 minutes for questions) in your assigned tutorial class in either week 10, 11 or 12. With the questions, your tutor will also assess whether the report is your own work. If this is doubtful, you may be subject to a procedure as outlined in the University's Academic Honesty Procedure. Your tutor will announce the date of your presentation on the ACCG224 iLearn webpage. If you miss your assigned date of presentation you will be awarded zero marks for the whole of this assessment task. This does not apply for cases in which an application for special consideration is made and approved (see above 'General assessment information'). The only possible outcome of a successful application is that you can present your report in another of your regular tutorial classes as advised by your tutor. No further consideration will be granted.

For this assessment task, there will be a closed-book examination of 3 hours duration (plus 10 minutes reading time) to be sat during the end-of-session examination period. The paper will contain both practical and theory questions, based on the learning objectives of the unit. It will be marked out of a maximum of 180 marks (representing the available time of 180 minutes) according to the final examination structure which will be disclosed together with more details in the lectures and on the ACCG224 iLearn webpage in week 12.

Irrespective of the total marks scored in the unit, you MUST PASS THE FINAL EXAMINATION and achieve an overall pass mark to gain a passing grade in this unit.

You are expected to present yourself for examination at the time and place designated in the University Examination Timetable. The timetable will be available in draft form approximately eight weeks before the commencement of the examinations and in final form approximately four weeks before the commencement of the examinations.

The only exception to not sitting an examination at the designated time is because of serious and unavoidable disruption. In these circumstances you may wish to consider applying for special consideration (see above 'General assessment information'). The only possible outcome of such an application is a supplementary examination of a similar format as the final examination to take place during a period specified by the Faculty (see Supplementary Examination Timetable of the Faculty).

The Macquarie University Final Examination Policy details the principles and conduct of examinations at the University. The policy and all related documents are available here.