Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Parmod Chand
Contact via parmod.chand@mq.edu.au
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
ACCG611 or admission to MAdvProfAcc
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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 is concerned with issues in both financial and management accounting in international contexts. Particular attention is given to the impact of national culture and to how an understanding of cultural differences provides insights into cross-national differences in accounting behaviour and practice. Students are also taught the fundamental principles of ethical behaviour in accounting, and the different approaches used to 'manipulate' accounting numbers. Current issues in accounting standard-setting in an international context, including the debate on international harmonisation, are also examined. With respect to management accounting, the unit examines issues and problems facing international companies in organising, managing, planning, controlling and evaluating their global operations.
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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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Class Participation | 10% | Weeks 1-10 |
Class Test | 20% | Week 4 and 7 |
Report | 20% | Weeks 9-12 |
Final Examination | 50% | University Examination Period |
Due: Weeks 1-10
Weighting: 10%
Students need to post their individual comments on each of the Discussion Forum Questions. There are 5 discussion forum questions and your comments on each of the question will account for 2% of your overall assessment. Further details are provided in the Assessment Guide on iLearn.
Submission: Comments to be posted on the Discussion Forum on iLearn.
Extension: No extension is available.
Penalties: All the discussion forum posts needs to be completed by the end of Week 10. After this the Discussion Forum will be closed for comments. See iLearn for further penalties regarding plagiarism.
Due: Week 4 and 7
Weighting: 20%
During Week 4 (covering Weeks 1-3) and Week 7 (covering Weeks 4-6) short tests will be conducted online. Each test will account for 10% of your overall assessment. The first test in Week 4 is an early diagnostic assessment, the results of which will be indicative of the student’s application to achieving the learning outcomes of the unit.
Submission: Attendance is compulsory.
Extension: No extension will be granted unless an application is approved under the Disruption to Studies Policy in accordance with the University rules.
Penalties: Zero mark for non-submission.
Due: Weeks 9-12
Weighting: 20%
Students will work individually for this assignment. Further details are provided on iLearn.
Submission: Soft copy of the report to be submitted on iLearn (Turnitin).
Extension: No extension is available.
Penalties: One mark per day (or part thereof) that your report is submitted late. See iLearn for further penalties regarding plagiarism.
Due: University Examination Period
Weighting: 50%
The final exam is of three hours and ten minutes duration. The final exam is designed to test you against the learning objectives of the unit. Students in ACCG835 for 2015 will be required to do a final exam that tests them on all the material covered during the session. The University Examination period in the First Half Year 2015 is from Tuesday 9 June - Friday 26 June.
Submission: Attendance is compulsory
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 in accordance with the University rules.
Penalties: Students who miss this exam will score zero marks. If a Supplementary Examination is granted as a result of the Disruption to Studies Policy the examination will be scheduled after the conclusion of the official examination period.
To pass the unit students must pass the final exam and achieve an overall passing grade in their overall assessment.
If a Supplementary Examination is granted as a result of the Disruption to Studies Policy the examination will be scheduled as per the Supplementary Examination timetable of the Faculty. Please note that the supplementary examination will be of the similar format as the final examination.
Teaching staff
Unit convenor:
Associate Professor Parmod Chand |
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Telephone: |
+61 2 9850 6137 |
E-mail: |
parmod.chand@mq.edu.au |
Contacting staff
The most effective way for students to contact staff is via email.
Students experiencing significant difficulties with any topic in the unit are strongly encouraged to seek assistance immediately.
Classes
There are no face-to-face classes held. Students need to listen to the weekly lecture recordings available on iLearn and complete the weekly assigned tasks.
Required and Recommended texts and/or materials
ACCG835 International Accounting by Dr Parmod Chand, 4th edition, 2011, Pearson Australia, ISBN 9781442556751.
This text is a composite book made of selected chapters from four different texts published by Pearson Education Australia. By using a composite text we can focus only on chapters that are suited to this unit, which is cost-effective to the student.
This text is available for online purchase from the Co-op book shop at Macquarie University. Two copies of the custom publication are available in the reserve section of the library.
No changes in the text since the last offering of this unit
Technology Used and Required
You will need basic skills with Microsoft Word, Microsoft Excel and Microsoft PowerPoint. The research report e-copy can be submitted in Word or PDF.
You will also be required to access the Internet in order to conduct research and Macquarie University’s iLearn teaching facility (refer to the detail contained below in Unit Web Page).
Research and Practice
This unit gives you opportunities to conduct research with regard to research report. Further information on the research report is provided in the Assessment guide.
UNIT WEB PAGE
The university’s on-line learning site “iLearn” is used to provide announcements, forms, some course materials (including weekly lecture notes) and to submit e-copies of the assignment. Login at http://learn.mq.edu.au/
Reading material for this unit is all available on the Library’s e-Reserve. Access to the e-Reserve is made using the student number and password supplied to you by the Library. A link will also be provided on iLearn.
SUMMARY OF ACCG 835 PROGRAM: SESSION 1 - 2015
Week |
Commencing |
Topic
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1 |
February 23 |
Introduction, distribution of material and organization of student work groups.
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2 |
March 2 |
The concept of culture and its relevance to international accounting diversity.
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3 |
March 9 |
Ethical behaviour in accounting
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4 |
March 16 |
Management planning and control (In class test)
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5 |
March 23 |
Management planning and control in an international context: performance evaluation Case study - Del Norte Paper Company (C).
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6 |
March 30 |
Management planning and control in an international context: transfer pricing Case study – Del Norte Paper Company (A).
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April 6th to 19th: MID-SESSION BREAK (2 Weeks Break)
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7 |
April 20 |
External reporting in an international context: similarities and differences. (In class test)
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8 |
April 27 |
External reporting in an international context: preparing and adjusting financial statements for international accounting standards: Kookaburra Pty Limited case study |
9 |
May 4 |
Corporate reporting regulation: understanding differences — USA.
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10 |
May 11 |
Corporate reporting regulation: understanding differences — Japan and China.
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11 |
May 18 |
Corporate reporting regulation: understanding differences — The Netherlands, France and Germany.
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12 |
May 25 |
International convergence of accounting: historical background, benefits and problems, global players, recent developments and controversies.
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13 |
June 1 |
Week 13 is a revision week |
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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/
Results shown in iLearn, or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au.
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.
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.
This graduate capability is supported by:
This unit gives you opportunities to conduct research with regard to group report. Further information on the group report is provided in the Assessment guide.
This unit addresses global and sustainability issues as direct areas of study and as necessary implications arising from the materials, assessment and academic discussion and debate in classes. We promote sustainability by developing ability in students to research and locate information within accounting discipline. We aim to provide students with an opportunity to obtain skills which will benefit them throughout their career.
The unit materials have a reference list at the end of each chapter/module/text containing all references cited by the author. These provide some guidance to references that could be used to research particular issues.