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拉筹伯大学法律与管理学院
Faculty of Law and Management, La Trobe University
会计管理
Accounting for Managers
专题学习指南
Subject Learning Guide
Bundoora
Subject Co-ordinator: Dr. Susan Greer
会计学院
School of Accounting
Contents 内容
1.0 Subject information at a glance 3
2.0 Subject description 4
3.0 Learning and assessment 5
3.1 Learning objectives 5
3.2 Assessing the learning objectives 5
3.3 Assessment tasks 8
3.3.1 Mid-Semester Exam 8
3.3.2 Written Assignment 8
3.3.3 Final Examination 8
3.4 Assessment requirements and definitions 9
3.4.1 Passing the subject 9
3.4.2 Assessment criteria 9
3.4.3 Assignment format and submission 9
Assignment dates 9
3.4.4 Academic Plagiarism 10
3.5 Special circumstance processes 11
3.6 Faculty Language and Academic Skills Lecturers 12
4.0 Teaching arrangements 13
5.0 Learning resources 14
5.1 Prescribed and recommended texts 14
5.1.1 Prescribed Textbook 14
5.1.2 Recommended References 14
5.2 LMS/MOODLE 14
6.0 Feedback and quality assurance processes 15
7.0 Learning effectively in this unit 16
7.1 Keeping informed 16
7.2 Strategies for performing well 16
1.0 一目了然的主题信息。
1.0 Subject information at a glance
Subject Co-ordinator 主题协调员
Lecturer 讲师 ： Dr Susan Greer
Office location 办公地点: Social Sciences (SS) Bu ilding, level 2, room 214
Phone contact 联系电话: 9479-1312
Email address 邮件地址: [email protected]*
Consultation hours 咨询时间: To be advised
请使用您在大学所用的电子邮件进行通信。
*Please use your university email account for all email communications.
Enrolment requirements 报名要求 :
This is a compulsory subject within the Master of Professional Accounting and the Master of
Accounting and Financial Management. It is worth a total of 15 credit points. Students are not
presumed to have any prior accounting skills or knowledge.
Subject delivery mode and location of lectures 讲座的传送方式及位置：
The method of instruction requires students to attend classes for 3 hours per week as follows:
1 X 2 hour lecture per week for 13 weeks Thursday 2.00 pm – 4.00 pm, in the Undercroft
lecture theatre. Lectures commence 28thJuly； and
1 X 1 hour tutorial each Wednesday for 12 weeks (no tutorials first week of semester).
Students are expected to attend all the lectures and tutorials.
Assessments:
Task Weight Due Date Learning Outcomes
Mid-sem. exam (1 hr) 25% Thursday 1stSeptember 1 – 5
Assignment 15% Thursday 29thSeptember
Final exam (3 hrs) 60% Formal exam period 1 – 9
Total 100%
Essential texts:
Carlon, S., Mladenovic, R., Loftus, J., Kimmel, P.D., Kieso, D. E., & J. J. Weygandt, (2009).
Accounting: Building Business Skills (3ndEdition), John Wiley & Sons Australia, Ltd.
The textbook is available for purchase from the La Trobe Univers ity bookshop. Copies are also
available in the University library.
Special study requirements:
Students with special needs whose participation in this unit might be limited by any study
requirements are encouraged to consult the Equ ity and Access Unit (EAU). Further information
and contact details for the EAU are ava ilable
主题描述
2.0 Subject description
这是一个重要的令学生了解会计的环境，并能准确沟通和组织信息内容。主题主要聚焦于编制财务报表的概念和技能的NU - 损益表，权益变动表，资产负债表和现金流量表 - 用发展的能力，分析和解释这些报告。
It is important that students understand the environment of accounting and be able to prepare
and interpret the information communicated by organisations. The subject focuses on the
concepts and skills necessary to prepare annu al financial statements – Income Statement,
Statement of Changes in Equity, Balance Shee t and Cash Flow Statement – as well as the
development of abilities to analyse and interpret these reports. The subject also introduces
students to managerial or cost accounting aspects of accounting.
ACC5AFM学号并不承担有关于任何学生之前的会计知识 。为完成进一步的计划完成会计科目的学生，及满足要求
会计专业技术资格认证的学生，主题作出贡献的，可以通过专业协会认可，关于专业技能方面的应用。
ACC5AFM does not assume that students have any prior knowledge of accounting. For
students planning to complete further subjects in accounting or to satisfy the requirements for
professional accounting accreditation, the subject contributes towards the aim of enabling the
application of specialist account ing skills recognised by the professional associations.
本课程旨在为学生提供
The subject aims to provide students with:
1. An introduction to the environment of accounting and the nature of accounting
information. 关于会计环境和会计本质信息
2. Competencies in the principles, processes and techniques by whic h economic data is
converted into accounting information. 能力的原则，流程和技术，其中的经济数据由会计信息转换成
3. An understanding of the the regulatory environment fo r financial reporting. 了解财务报告的监管环境
4. Competencies in the preparation and communication of the standard forms of annual
financial statements and familiarity with the elements of the reports, together with an
understanding of the benefits and limitations of these reports for decision-making.
5. An introduction to managerial accounting principles, methods and uses, in particular
budgeting.
6. The opportunity to demonstrate adequate research, writing and self-learning skills.
学习与评估
3.0 Learning and assessment
3.1 Learning objectives 学习目标
As a consequence of studying this subject, it is expected that you will be able to:
1. Understand the accounting environment: the natu re of financial accounting, its users and
uses, the types of business en tities and the assumptions on which accounting is based.
2. Appreciate the nature of assets, liabilities, owners’ equity, revenue and expenses and the
principal financial statements.
3. Analyse and record transactions in a simple accounting system.
4. Prepare basic financial reporting statements: In come Statement, Statement of Changes in
Equity, Balance Sheet and Cash Flow Statement.
5. Discuss and account for current (inventories, cash, and receivables).#p#分页标题#e#
6. Discuss and account for non-current assets.
7. Discuss and account for liabilities and equity.
8. Undertake analysis of financial statements.
9. Understand basic concepts of management accounting, especially budgeting.
3.2 Assessing the learning objectives
Learning objective 1:
Understand the accounting environment, the na ture of financial accounting information,
its users and uses, the types of business entities and the assumptions on which
accounting is based.
Student learning outcomes
1. Explain the nature and purpose of accounting, both financial and management accounting practices.
2. Identify the principal users of accounting information and their information needs.
3. Discuss the various forms of business organisation.
4. Distinguish between cash-based and accrual-based accounting systems.
5. Discuss the conceptual framework and generally accepted accounting principles (GAAP).
Assessments：
Tutorial questions
Examinations
Learning objective 2:
Appreciate the nature of assets, liabilities, owners’ equity, reve nues and expenses and
the principal financial statements.
Student learning outcomes
1. Identify and discuss the nature, types and classifications of assets, liabilities, owners’ e quity, revenues andexpenses.
2. Explain the functions of the financial statements.
Assessments ：
Tutorial questions
Examinations
Learning objective 3:
Analyse and record transactions in a simple accounting system.
Student learning outcomes
1. List the rules of debit and cr edit and explain the double entry recording system.
2. Explain and account for the stag es of the accounting cycle:
Analysis of transactions;
Journalise transactions;
Post journal entries to ledger;
Prepare various trial balance(s); and
Journalise and post end of period adjusting and closing entries.
Assessments ：
Tutorial questions
Examinations
Learning objective 4:
Prepare basic financial reporting statements: Income Statement, Statement of Changes
in Equity, Balance Sheet and Cash Flow Statement
Student learning outcomes
Complete the accounting cycle and prepare correctly classified
financial statements.
Assessments：
Tutorial questions
Examinations
Learning objectives 5 and 6:
Apply specific accounting practices to part icular categories of current assets
(inventories, cash, and receivables) and non-current assets.
Student learning outcomes
1. Discuss the nature and types of current and non-current assets.
2. Account for current assets (cash, receivables and inventories).
3. Discuss control issues for cash and receivables.
4. Account for non-current assets (purchase, maintenance, improvement, sale, depreciation).
Assessments ：
Tutorial questions
Examinations
Learning objective 7:
Account for liabilities and equity.
Student learning outcomes
1. Discuss the nature and types of liabilities.
2. Account for liabilities and equity
Assessments ：
Tutorial questions
Final exam
Learning objective 8:
Undertake financial statement analysis (FSA).
Student learning outcomes
1. Discuss the nature and uses of FSA.
2. Apply basic tools and techniques of FSA: horizontal, vertical and ratio analysis.
3. Discuss results of FSA for various users of financial statements.
4. Discuss the limitations of FSA.
Assessments ：
Tutorial questions
Final Exam
Learning objectives 9:
Understand basic concepts of management accounting, especially budgeting.
Student learning outcomes
1. Describe the distinguishing roles of management accounting.
2. Identify basic management accounting methods and their uses for decision-making.
3. Undertake and analyse basic budgeting practices.
Assessments ：
Tutorial questions
Examinations
评估任务
3.3 Assessment tasks
The assessment tasks to make the final mark and grade in ACC5AFM are calculated as follows:
Assessment Task Weight Due Date
Mid-Semesterexam 25% Thursday 1stSeptember, 2.20pm-3.30pm
Assignment 15% 2p.m. Thursday 29thSeptember
Final exam 60% Formal University exam period
Total 100%
3.3.1 Mid-Semester Exam
The mid-semester exam is scheduled for Thursday 1stSeptember 2.20 – 3.30pm in Undercroft
Lecture Theatre during your regular lecture time (map reference G6). the exam will commence promptly at 2.20pm and conclude at 3.30pm. Included in this time is an allowance of 10 minutes for reading the ex am paper. Writing on th e exam paper is not permitted during reading time. Important: please be on time because if you are late you will
not receive extra time to complete the exam.
Exam questions will be based on material covered in Lectures 1 – 4 (textbook chapters 1-5)
inclusive. The exam will be in multiple-choice and short answer formats. Confirmation of the
exam details will be provided on the ACC5AF M LMS/MOODLE website. Students are advised to carefully read this information.
Students must enter their name, student number and tutorial time and location on the exam paper. This information is essential as the exam paper will be returned to you in Tutorial 7 to review your exam performance.
If your deta ils are missing, you will not receive your exam paper and you will not be able to participate in the exam feedback tutorial. Prior examination papers are not available in this subject so please do not ask. Practice
questions are available in the self-study and tutorial quest ions provided in the textbook.
3.3.2 Written Assignment
There is one compulsory assignment for ACC5AFM due 2p.m. Thursday 29th September.
Detailed information about the assignment and the provisions for submission will be available
on the ACC5AFM LMS/MOODLE website. An announcement will also be made during the lecture.
3.3.3 Final Examination
The final examination is 3 hours duration plus reading time, and will potentially examine all
topics studied during the semester. Advice about the general format for the exam will be
provided during the lecture in week 13 and this information will be available on the subject
website.
Please do not approach the subject co-ordinator for exam hints as no further information will be made available. The final exam is held during the University Exam Period at the end of the semester and the exact time and location will be available later in the semester on the University website. You should persona lly check the website for the date and time of
your exam – do not rely on others to give you the correct information!
Prior examination papers are not available so please do not ask. The format of tutorial self-study questions (theory and practical) are in dicative of how topics may be examined.
3.4 Assessment requirements and definitions
3.4.1 Passing the subject
To pass the subject students should attempt all components of the assessment (mid-semester and
final exams and the assignment) and obtain at least 40% on the final exam paper. If special circumstances where a special examination is granted (such as illness on the day of the exam or for compassionate reasons), the examination will be centrally administered by the university in accordance with university policy. If a student is granted a special examination and fails to attend (for whatever reason), no further opportunity will be made available to sit the#p#分页标题#e#
examination and the result will be recorded as a fail.
3.4.2 Assessment criteria
The following information is included as a guide to help you understand some of the factors or
qualities examiners look for to determine the le vels of understanding and performance being
demonstrated in written work, and to differentiate between the various grades. In addition,
performance is assessed in relation to the use of information, application of concepts, structure
and organisation, and language usage.
Fulfilment of overall task intent
A:80-100%
Sophisticated concepts communicated through advanced use of technique. Exceeds or refines the basic task requirements.
B:70-79%
Material presented is strongly linked to the task. Comprehension of task is high.
C:60-69%
Good development, although some material is not well linked to the task. Comprehension of task is medium.
D:50-59%
Broadly completed but some parts are superficially treated, misunderstood or overlooked.
3.4.3 Assignment format and submission Assignment dates
The assignment is due 2pm Thursday 29th September. Detailed info rmation regarding the topic,
format and submission details will be provi ded on the ACC5AFM LMS/MOODLE website.
Late assignments, without prior approval, will be penalised 10% for each day or part thereof
(including weekends) the assignment is received past the advertised time for submission.
3.4.4 Academic Plagiarism
PLAGIARISM
The following warning is issued by the University ( Undergraduate Course Handbook: 2007, P. 16).
“One form of academic cheating is plagiarism: the reproduction of someone else’s words, ideas or findings and presenting them as one’s own without proper acknowledgment. There are many forms of plagiarism, including the following:
direct copying of sentences, paragraphs or other extracts from someone else’s published work (including on the Internet and in software) without acknowledging the source
paraphrasing someone else’s words without acknowledging the source
using facts and information derived from a source without acknowledging it
using ideas directly derived from an identifiable author without acknowledging the source
producing assignments which should be the student’s own, independent work in collaboration with and/or using the work of other people (e.g. a student or tutor).”
Plagiarism and copying the work of other students are forms of cheating and will be treated accordingly. A person found assisting anothe r person to plagiarise may be punished as severely. To ensure that you are not guilty of plagiarism you must, in all your written assignments, declare all sources from which you have obtained materials or ideas.
The penalties for plagiarism are severe and are governed by University legislation. A student found to have plagiarised will be allocated no marks for the particular piece of work involved, or may be allocated a fail grade in that subject, or may be excluded from the University.
STUDENTS ARE ADVISED TO FAMILIARISE THEMSELVES WITH THE RULES
CONCERNING ACADEMIC MISCONDUCT
The university imposes severe penalties on those students found guilty of cheating or plagiarism
that is, academic dishonesty. The penalties for such academic dishonesty may include a mark of
zero on the assessment or a fail grade in the subject.
3.5 Special circumstance processes
Special consideration is an equi ty measure to ensure that the assessment of students takes
account of temporary adverse circumstances that impact negatively on individual students’
ability to demonstrate their l earning achievements in an assessed task. Students who consider
that their performance in an assessed task was affected by compelling or compassionate
circumstances may apply to the Univer sity for Special Consideration.
Who should apply for special consideration?
1. A student who is unable to sit an examination due to illness or other cause.
2. A student who considers his or her performance in an assessed task has been adversely affected by illness or other cause immediately prior to the due date of the assessed task.
3. Requests for special consideration must be for serious circumstances beyond the control of the student.
How should you make an application for special consideration?
You should get the official Faculty of Law & Management Application for Special
Consideration form available from the Student Services Centre, 2nd floor, Donald Whitehead
Building or at the following web address.
Applications should be submitted not later than seventy-two hours after the due date of the
assessed task.
IMPORTANT NOTE
An application for special consideration does not guarantee that you will be granted a special consideration or an adjustment to your results. The Committee revi ews each application on an individual basis.
In most cases, you will NOT be given a second opport unity to sit an exam as a result of an application for special consideration. The Committee only approves second examinations in extraordinary cases.
Your application will not be considered if you do not submit the application on the Faculty of Law and Management’s Application for Special Consideration form.
Your application will not be considered if you fail to include all of the information requested and the required supporting documentation.
Your application will not be considered if the application is not submitted within the required timeframe after the due date of the assessed task.
教师的语言和学术技能
3.6 Faculty language and academic skills lecturers
Language and Academic Skills (LAS) lecturers work with undergraduate and postgraduate
students to improve their academic skills, including:
critical reading and note-taking,
applying critical evaluation skills,
refining a topic and structuring written responses (for different written assessment types)
presentation and teamwork skills
numeracy/maths skills.
If you are interested in any of these services email an inquiry to the LAS lecturer in your school
(see below).
5.0 Learning resources
5.1 Prescribed and recommended texts
There is a required textbook for this subject. You will need access to a copy of the current edition of textbook (3rd
edition) to be able to successfully complete the course. All questions will be sourced from the 3rd edition and no support is available for earlier editions of the text.
5.1.1 Prescribed Textbook
Carlon, S., Mladenovic, R., Loftus, J., Kimmel, P.D., Kieso, D. E., & J. J. Weygandt, (2009).
Accounting: Building Business Skills (3rdEdition), John Wiley & Sons Australia, Ltd.
The textbook is available for purchase from the Co-Op Bookshop on campus. Copies of the text
are also available in the library.
In addition to the prescribed text, there are other accounting texts and materials that students
may want to consult and editions of these are available in the library.
5.1.2 Recommended References
Kang, H. & Petzke, S. (2009). Study Guide to Accompany Accounting – Building Business Skills (3nd dition), John Wiley & Sons Australia, Ltd. Hoggett, J., Edwards, L., & Medlin, J. (2008). Financial Accounting (6th edition), John Wiley & Sons Australia, Ltd. Horngren, C.T., Harrison, W. T., Bamber, L. S., Best, P. J., Fraser, D. J. and Willett,
(2007),Accounting,5th Edition, Prentice Hall, NSW.
5.2 LMS/MOODLE
LMS/MOODLE is the learning management system used at La Trobe University. The ACC5AFM Accounting for Managers LMS/MOODLE web site provides online learning support for all students enrolled in the subject. The websits is the primary mean so fcommunicating information fr om teaching staff to students and it is therefore e ssential that students log into the website regularly (at least twice per week) to ensure receipt of all announcements and subjec t materials posted by the coordinator. Students are deemed to have read any notices or materials posted on the website by the subject
coordinator. Lecture and class materials; tutorial questions solutions; assignment details, announcements and
other student resources will be available for downloading from the ACC5AFM website. Remember to print off the Student Lecture Notes and bring them with you to the lecture as you will need these to make notes and to work on exercises. Hard copies of Student Lecture Notes are only provided to students for lecture 1. Note al so, that the Lecturer versions of lectures will not be posted on the website.
6.0 Feedback and quality assurance
processes
As part of quality assurance pr ocesses that occur ac ross the University, you will be asked to complete a Student Subject Feedback Survey conduc ted by the Students’ Se rvices Centre to be administered in the last lecture for the semester. The survey process provides you with the opportunity to provide a confidential assessment of the subject, as well as comments about your learning experiences. We want to assure you that your views are strictly confidential and that the subject coordinator will only receive the survey results after results for the semester have been finalised. #p#分页标题#e#
We encourage you to complete the survey as it is the principal source of student feedback available to the lecturer for the continual improvement of the s ubject. The subject coordinator will carefully consider your feedback and, wherever appropriate, initiate changes to improve the subject. Changes made in response to prior feedback will be documented in the subject outline. As this is the first time that the co-ordinator has assumed responsibility for the subject, no
student feedback was available to help deve lop the subject offering for semester 2, 2011.
Students are also welcome to email the subject coordinator at any time throughout the semester
about any issues related to the subject (administrative, course content) or personal matters.
Students must use their University email account for all email communication. Emails from
unverified accounts (i.e., private accounts such as hotmail) will not be answered to ensure
student privacy is respected and maintained.
7.0 Learning effectively in this unit
7.1 Keeping informed
Periodically announcements are made in lect ures and placed on the ACC5AFM LMS/MOODLE website, and it is the responsibility of students to regularly check the website to access this information. Students are presumed to have received the information once it appears on LMS/MOODLE. As a minimum, it is suggested that students consult the website at least twice
each week.
7.2 Strategies for performing well
If you are in need of assistance, please avail yourself of the opportunity to have a one-on-one consultation with the lecturer during the advertised consultation hours. As a norm, two hours is made available each week for student consultations on a drop-by first come basis. Additional strategies for performing well in the subject may include (but are not limited to):
Attend lectures and tutorials.
Read the relevant textbook chapter and any other required readings prior to attending the scheduled lecture on that topic. This background reading is essential to se tting the scene for the lecture. Lectures are meant only as an introduction to the technical and theoretical aspects of a topi c and you should make your own notes from the resources
available to you (textbook etc) in addition to the lecture notes provided. You are welcome to ask (and answer) questions in lectures and to contribute whenever opportunities are made available.
Read the introductory material (pp.xxvi-xxxix) in the textbook on ‘how best to utilise the
book and how to learn best’. Understanding your preferred learning method may assist
your development as an independent learner.
Attempt the assigned self-study tutorial questions (provided in the teaching schedule p.13) in preparation for tutorials. The comp letion of these questions forms an important component of the subject and provides vital practice in answering accounting questions. You should also undertake to compose your own summary notes for review and study. Tutorials are essential for gaining feedback on your learning and helping you to clarify any misunderstandings. They provide a supportive learning environment in which you are encouraged to participate. Participation can comprise of asking as well as answering
questions. Remember there are no stupid questions, only stupid people who refuse to ask.
Ensure you understand the material for the week so you can build on your knowledge from week to week. Commence the a ssignment as early as practical.
Form study groups with other students.
Seek help early; consultations provide the opportunity to gain personal assistance and
you only have to ask.
Practice, practice, practice, especially reading, writing and communication www.ukassignment.org skills.
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