ACC566 - Acc Systems and Processes: Consultation Procedures

ACC566 - Acc Systems and Processes
Session 1 2018
Faculty of Business, Justice and Behavioural Sciences
School of Accounting and Finance
Internal Mode
Welcome to a new session of study at Charles Sturt University. Please refer to the University’s
Acknowledgement of Country (http://student.csu.edu.au/study/acknowledgement-of-country).
Subject Coordinator Sajjad Khan

Email skhan@studygroup.com
Phone 00000
Campus Other
Building/Room number To be advised.
Consultation procedures
Any questions concerning the teaching of this subject can be made by contacting your Subject
Lecturer.
Lecturer Name : Dr. Sajjad Khan
Lecturer Email : Skhan@studygroup.com (mailto:Skhan@studygroup.com)
Email is the best option. Please send a brief message regarding the issue and include the subject name
and subject code in your email. It really helps to know which class you belong to, before I respond to
your query. If your query is urgent then meet with your respective Course Coordinator on Level 4.
Class times and location

General Timetable as below will be available at the following website before the start of 201830
semester, which can be accessed on any Mobile Phone or IPAD:
https://csutimetable.au.studygroup.com/Melbourne/
If you cannot contact your Subject Coordinator, please contact your teaching team using the contact
details and consultation procedures provided on your Interact2 subject site.
What is your subject about? A brief overview

This subject introduces students to the accounting discipline in an integrated manner dealing with
financial accounting and developing and applying critical thinking, information technology and
communication skills. The subject provides the basis for an iterative and spiral approach to
accounting, exposing students to areas of accounting including accounting as an information system,
ethics, business communication and report writing, computer applications, the accounting cycle,
financial reports and the fundamentals of management accounting.
Learning outcomes
On successful completion of this subject, you should:
be able to apply conceptual and technical aspects of accounting and prepare relevant
business financial statements;
be able to discuss the historical development of accounting;
be able to appraise the use of information technology including spreadsheet software in
accounting problem solving, and evaluate the Internet as a professional resource;
Charles Sturt University Subject Outline

ACC566 201830 SM I-26 January 2018-Version 1 Page 1 of 37
be able to demonstrate relevant business communication skills including report writing;
be able to contextualise and evaluate accounting information for decision making purposes;
and
be able to explain the importance of ethics in accounting.
Pass Requirements
You must obtain at least 50% in both the examination and the total mark in order to pass this subject.
You must pass the exam to pass the subject.
Additionally you must obtain a mark of at least 18 out of 20 in order to pass the Plagiarism Quiz.
Failure in this quiz will automatically lead to a fail grade for the subject irrespective of the marks
obtained in all other assessments.
To be eligible for the grade AA or AE, you must have submitted all assessment items in the subject,
including the final exam. If you choose not to complete an assessment item or do not sit the final
exam, then you will not be granted an AA or an AE grade.
Key Subjects
Passing a key subject is one of the indicators of satisfactory academic progress through your course.
You must pass the key subjects in your course at no more than two attempts. The first time you fail a
key subject you will be 'at risk' of exclusion; if you fail a second time you will be excluded from the
course.
The Academic Progress Policy (https://policy.csu.edu.au/view.current.php?id=00250) sets out the

requirements and procedures for satisfactory academic progress, for the exclusion of students who fail
to progress satisfactorily and for the termination of enrolment for students who fail to complete in the
maximum allowed time.
Assumed knowledge
Academic integrity means acting with honesty, fairness and responsibility, and involves observing and
maintaining ethical standards in all aspects of academic work. This subject assumes that you
understand what constitutes plagiarism, cheating and collusion. If you are a new student we expect you
to complete the modules called Academic Integrity at CSU
(https://interact2.csu.edu.au/webapps/blackboard/execute/courseMain?course_id=_16412_1&task=true&src=).
Prescribed Text
We are using the Australian adaptation of the Horngren Accounting text.
Horngren's Accounting (8e) Nobles, Mattison, Matsumura, Best, Fraser, Tan, Willett., Pearson, 2015,
ISBN 9781486018000
Details are online at www.pearson.com.au/9781486018000
(http://www.pearson.com.au/9781486018000)
Students enrolled directly with the Faculty at CSU will receive a complimentary copy of the text and
MyAccountingLab. Don't purchase your own copy. Wait for the complimentary copy.
Other students will need to purchase the text bundle.
You must acquire the bundled package version of the text that comes with MyAccountingLab.
Earlier editions are not suitable and neither is the US edition.
Each student must have their own copy of the text AND MyAccountingLab.
Having your own copy of the text AND the MyAccountingLab resources improves you chances of
obtaining a good grade.

This text has excellent resources via MyAccountingLab including practice tests, revision exercises and
problems and a full e-Text version which can be downloaded to an iPad. Use the resources!
To access these resources you will need the access code which comes with the text bundle.
When you log on to MyAccountingLab you will also need the course code.
The code will be provided, on request, by your instructor.
This access will give you an electronic iPad version of the text as well as other learning resources.

The textbooks required for each of your enrolled subjects can also be found via the Student Portal
Textbooks (http://student.csu.edu.au/study/study-essentials/textbooks) page.
Subject and Assessment Schedule

Schedule
Start work on your assignments early and attempt questions week-by-week throughout the session.
Make sure you read the Spreadsheet Advice PDF in Interact2 Resources. Attend the weekly lecture
tutorials, watch the Introductory video, the Assessment video, the Worksheet video and the Inventory
videos.
Session WEEK TOPIC REFERENCES Learning Activities
Week BEGINNING Present your
assignment answers in
sequence. Check the
assignment
requirements in the
Subject Outline
1 26 February The Role of Accounting in H Ch. 1 View the introductory
Business, Users of Accounting Study Guide 1 videos including the
Information, Development of Readings 1, 2, 3 Assignment Advice.
Accounting Thought, The Contribute to the
Australian Accounting Profession, discussion online to the
Ethics and Accounting, Types of stimulus questions in
Business Organisations, Accounting the Welcome message.
Principles, Business Transactions, Peruse the readings.
The Accounting Equation, Financial Discuss the Quick
Statements, Information Processing, Check questions from
Application Programs, Computers the text on Interact
and E Accounting discussions. Check the
Spreadsheet Advice
PDF in Interact2
Resources
2 5 March Recording Business Transactions, H Ch. 2 Read the text. Discuss
Double Entry Accounting, Study Guide 2 the Quick Check
Transaction Analysis, Chart of Readings 4, 5 questions from the text
Accounts, Trial Balance, on discussions. Read
Applications Software, the Topic material in
e-Accounting, computer Issues, and Interact2.
the History of Accounting. Peruse the readings.
3 12 March The Adjusting Process, Cash v H Ch. 3 Discuss the Quick
Accrual Accounting, Accounting Study Guide 3 Check questions from
Principles, Period Concept, Readings 6, 7, 8 the text on the
Revenue Principle, Matching discussions. Read the
Principle, Adjusting Entries, Topic material in
Prepaid Expenses, Depreciation, Interact2.
Accrued Expenses, Adjusted Trial
Balance, Ethics and Accrual
Accounting, History of Accounting.
4 19 March Completing the Accounting H Ch. 4 Spreadsheets – Check
Cycle, Worksheets, Adjusting Study Guide 4 the Spreadsheet Advice
entries, Closing Entries, Reading 9 PDF and the Worksheet
Classification of Assets and video both in Interact2
Liabilities, Accounting Ratios, Resources. Discuss the
Spreadsheets. Quick Check questions
from the text on the
Census date 23 March discussions. Read the

Topic material in
Interact2. Peruse the
reading.
5 26 March Retailing Operations, Accounting H Ch. 5 Read the text. Watch
for Inventory, Purchases and Sale of Study Guide 5 the Inventory Videos.
Inventory, Cost of Goods Sold, Discuss the Quick
Worksheets, Income Statements, Check questions from
Inventory Ratios, Perpetual and the text in discussions.
Periodic Systems, Worksheets,
Financial Statements,
Communication.
Assignment 1 due Tuesday 27
March
6 2 April H Ch. 6 Read the text chapter.
Retail Inventory, Determining the Study Guide 6 Watch the Inventory
Cost of Inventory, Inventory Videos. Read the Topic
Costing Methods, FIFO, LIFO, material in Interact2.
Average Cost, Accounting Attempt the end of
Principles, Lower of Cost or Topic self-test
Market, Inventory Errors, questions. Discuss the
Estimating Inventory Values, Quick Check questions
Periodic and Perpetual Inventory from the text.
Systems, Internal Control and
Inventory, Computerised Inventory
Records.
7 9 April Mid session break
8 16 April Mid Session break

9 23 April Internal Control, and Cash, H Ch. 8 Discuss the Quick
Characteristics of an Effective Study Guide 7 Check questions from
Internal Control System, Reading 10 the text in the class.
Limitations of Internal Control, Peruse the reading.
Bank Reconciliations, Internal
Control of Cash, Ethics, Business
Reports, Clear Writing, Rational
Debate and common fallacies.
10 30 April Receivables, Types of Receivables, H Ch. 9 Work Integrated
Methods of Writing Off Study Guide 8 Assessment - Annual
Uncollectibles (Bad Debts), Credit Readings 11, 12, 13 Report.
Card Sales, Internal Control and Discuss the Quick
Accounts Receivable, Notes Check questions from
Receivable, Balance Sheet the text.
Presentation, Computers and
Receivables, Ratios, Organisational
Communication, Financial Ratios,
Writing Business Reports.
11 7 May Plant and Intangible Assets, Asset H Ch. 10 This material, because
Cost, Depreciation, Matching Study Guide 9 of time constraints, is
Principle, Methods of Calculating Readings 14, 15, 16 not included in the
Depreciation, Depreciation and assignment tasks. It will
Income Taxes, Partial Year however, be assessed in
Depreciation, Disposal of Plant, the final examination.
Control of Plant, Natural Resources Ensure that you
and Depletion, Intangible Assets continue to use the text,
and Amortisation, Accounting for R the topic material and
& D, Ethics. discuss the QC's from
Assignment 2 due Tuesday 8 each chapter.
May
12 14 May Introduction to Managerial H Ch. 19, This material, because
Accounting and the Master Study Guide 10 of time constraints, is
Budget, Management Accounting not included in the
versus Financial Accounting, assignment tasks. It will

Today’s Business Environment, however, be assessed in
Ethics and Management the final examination.
Accounting, Budget Systems, Ensure that you
Advantages of Budgets, The Master continue to read the
Budget, Operating Budgets, text, the topic material
Financial Budgets, Using in Interact2 and discuss
Information Technology, the QC's from each
Sensitivity Analysis, Use of chapter.
Spreadsheets in Budgets
13 21 May Study the readings. Revise. Use this

time to review the sample exam
paper and discuss issues in Interact
discussions.
14 28 May Review
15 4 June Exam week 1
16 11 June Exam week 2
Please see below Additional/Replacement Class Requirements for this session: Classes running on the
following Public Holidays should have a replacement class:
- Friday 30th March 2018 (Good Friday)
- Monday 02nd April 2018 (Easter Monday)
- Wednesday 25th April 2018 (ANZAC Day)
Subject Content
See details in the schedule above.
Subject Delivery
Class/tutorial times and location
If you are enrolled in an internal offering of this subject, your class times can be found at Timetable @
CSU (http://timetable.csu.edu.au). If you are enrolled in the online offering of the subject, this
timetable will not apply. Find out how to use Timetable @ CSU via the Student Portal Class
Timetable (http://student.csu.edu.au/study/study-essentials/timetable) page.
Learning, teaching and support strategies

To be successful in this subject consider the following study suggestions.
Read the text and attend the weekly lectures. Work through the chapter examples. Attempt the end of
text chapter multiple choice Quick Check questions. Discuss these during the class. Read the topic
materials in Interact2. Attempt the topic multiple choice, matching, blank space and problem
questions. Check the solutions provided. Attempt the assignment questions week by week. Watch the
videos on worksheets, the ABC learning case study and inventory systems. Your conscientious attempt
at the assignment questions will be good preparation for the final exam.
The assignments in this subject are designed to assess the subject learning outcomes including your
acquired knowledge and skills. Tasks include exercises, problems, discussion questions, questions
related to computing skills and business report writing. The assignment tasks are designed, in general,
to follow the topics shown on the weekly schedule. Thus, they are structured so as to simulate a
pattern of weekly learning. Students are strongly encouraged to attempt this subject by studying on a
regular (weekly) basis and, if possible, to get ahead of the schedule.
It is essential in accounting and finance that students work continuously throughout the session. It is in
your interest to submit assignments by the due date, noting timely feedback to all students requires
that assignment deadlines are maintained.
For each assessment task, you are required to complete all questions in the correct sequence and

submit all necessary workings. Note the special requirements for the spreadsheet tasks in your
assignments (refer to the 'Requirements' section).
It is helpful to have a small task to complete early in the session so that you have a focus in the subject
from the very first day, and so the first assessment is set for this purpose. If you do not perform well in
this assessment you may be contacted to discuss how we can support you better in this subject.
The modules for this subject have been written specifically to guide you through the sections (and
questions) of the prescribed textbook relevant to each topic.
You should check the Interact2 Site at least weekly for postings, announcements, lecture information
and other resources that will assist your studies or additional information and resources vital to your
success in the subject.
Studying at university does not mean studying alone. During class you will have an opportunity to
interact with the lecturer as well as your peers.
Use the subject schedule to plan your studies over the session.
General help on Interact2 is here.

www.csu.edu.au/division/learning-and-teaching/interact2_help/home
(http://www.csu.edu.au/division/learning-and-teaching/interact2_help/home)
Information on effective time management is available on the CSU Learning Support website via the
following link: http://student.csu.edu.au (http://student.csu.edu.au/)
You can also contact an adviser through Student Central on the following number:
1800 275 278 (or +61 2 6933 7507 from outside Australia).
Library Services
The CSU Library website provides access to online material and print, using Primo Search to find
online journal articles, eBooks, hardcopy books from CSU Library (see Library Manager for
Interlibrary Loan Requests), company & government reports, eJournals, dissertations, theses,
newspapers including Business & Financial newspapers in Factiva (See Business & IT Journal
Databases), and other reference resources (eg. Australian Bureau of Statistics, Australian standards,
online encyclopaedias & dictionaries to be read on the computer). You will also find library guides,
Subject Reserve for any readings eg. ITC100, ACC100, etc., and online assistance to help you use the
Library's resources such as Ask a Librarian – Live Chat and Ask a Librarian - Web Form.
You can find Library Services on both the SGA library online catalogue:
http://primo.unilinc.edu.au/primo_library/libweb/action/search.do?vid=SGA
The SGA library online catalogue allows students to Sign In, My Account shows student’s current
library record including all books on loan, Renew your borrowed books online before the due date,
also Search and Request all books in the SGA library, even if unavailable due to high demand from
students. Students can Request books when all books are on loan to other students. When the
requested book is returned to the SGA library, the student who requested the book receives an email
immediately to pick up the book from the SGA library. View your library record online 24/7 at the
above web link for SGA library.
And also CSU Library online:

http://student.csu.edu.au/library - CSU Library Services including Primo Search & Subject Reserve
online with 24/7 access, online and video tutorials in research skills, finding journal articles for
assignments, topic analysis, download Endnote referencing program and many other online library
services to help you successfully complete your assignments for all CSU courses.
http://trove.nla.gov.au/ - Powerful search engine from National Library of Australia to access many

different online resources on any subject from one search.
Contact Details for renewing loans, locating books and other information:
SGA Melbourne Library:

Marian Lees - Director, Library Services
Ph: (03) 9935 7921
Email: MLees@studygroup.com (http://MLees@studygroup.com)
Library Help
http://student.csu.edu.au/library/help-contacts Friendly and quick assistance is available. Ask for help
finding information and navigating the library's extensive eResources.
Online Tutorials
http://student.csu.edu.au/library/study-research/training-tutorials-videos
Learn how to:

• use Primo Search to find eReserve material and journal articles
• search journal databases and web resources for information for your assessments
• identify appropriate sources of information and peer reviewed material, and evaluate resources.
Bookmark your Subject Library Resource Guide

Subject Library Guides are a great way to get started with research. Each online guide is tailored to a
specific area of study, including Accounting, Business & Information Technology outlining how to
research in your area and where to look for information.
http://libguides.csu.edu.au/
Academic Learning Support Assistance

Visit the learning support website for advice about assignment preparation, academic reading and
note-taking, referencing, and preparing for exams at: http://student.csu.edu.au/study
You may also contact:
Name: Craig Bellamy

Email: CBellamy@studygroup.com (http://CBellamy@studygroup.com)
Phone: (03) 9935 7978
Name: Monique Moloney

Email: MMoloney@studygroup.com (http://MMoloney@studygroup.com)
Phone: (03) 9935 7919
Name: Bethany Winkler

Email: BWinkler@studygroup.com (http://BWinkler@studygroup.com)
Phone: (03) 9935 7953
Name: Gail Ekici

Email: GEkici@studygroup.com (http://GEkici@studygroup.com)
Phone: (03) 9935 7965
Name: James Purkis

Email: JPurkis@studygroup.com (http://JPurkis@studygroup.com)
Phone: (03) 9935 7925
For appointments, please send an email CSUstudysupportmc@studygroup.com

Queries regarding the content of this subject should be directed to your subject lecturer.
Residential school
You are not required to attend a residential school for this subject.

Your workload in this subject
CSU Academic Senate policy states that a standard 8 point subject should require students to spend a
total of between 140-160 hours engaged in learning and assessment activities. This means an average
of 10 to 12 hours every week. This subject complies with this policy.
The following is a weekly guide for your information.
Weekly lectures and tutorials - 3 hours

Studying the text and working through chapter examples and the end of chapter multiple
choice questions - 2 hours
Working actively through the subject resources including Spreadsheet Advice and videos - 1
hour
Preparation of answers to topic self-study questions - 3 hours
Preparation of assignment solutions - 3 hours
Assessment Items
Item number Title Type Value Due date* Return date**
1 Assessment Item 1 Assignment 20% 27-Mar-2018 19-Apr-2018
2 Assessment Item 2 Assignment 20% 08-May-2018 30-May-2018
3 Plagiarism Quiz Assignment Satisfactory/Unsatisfactory 13-May-2018 -
4 Final Exam Exam 60% To be Advised. -
* due date is the last date for assessment items to be received at the University
** applies only to assessment items submitted by the due date
Assessment item 1
Assessment Item 1
Value: 20%
Due date: 27-Mar-2018
Return date: 19-Apr-2018
Submission method options
Alternative submission method
Task
Assignment task No. 1
Provide APA references for each question and provide a Bibliography/ Reading List of ALL
references at the end of your assignment.
Q1 Plagiarism (2 marks)
Reference Internet sources to define plagiarism. Is collusion on assignments plagiarism? Why is
plagiarism/collusion unfair to honest students?
Q2 Pasting spreadsheets in doc files (2 marks)

Use Greenshot getgreenshot.org/ (http://getgreenshot.org/) to copy and paste in a Word file, a simple
normal view AND formula view of a spreadsheet showing row and column headings. Describe ONE
other method to paste a spreadsheet in a Word file. Refer to the Spreadsheet Advice PDF for
examples.

Q3 Accounting resources on the Internet (2 marks)
List six web sites relevant to accounting together with their URLs. Explain how is each relevant to
accounting.
Q4 Professional accounting bodies (2 marks)

Find online one Australian professional accounting organisation. Describe a resource within this
website (apart from ABC Learning), potentially relevant to your study of accounting. Explain why you
chose this resource.
Q5 Work Integrated Assessment (5 marks) (about 300 words). Describe the computing environment
in your current or previous workplace or home office; equipment, software, processes etc. Or answer
this question in relation to a possible future workplace position.
The above five questions are designed to assess your ability to use and evaluate digital resources for
accounting and can be answered from any source including the computer sections of magazines and
newspapers or by access to the Internet. When using the Internet include the URL reference.

Q6 ABC Learning and ethics - ABC Learning Case Study (10 marks)
Watch the six CPA ABC Learning movies.
www.cpaaustralia.com.au/professional-resources/education/abc-learning-collapse-case-study
(https://www.cpaaustralia.com.au/professional-resources/education/abc-learning-collapse-case-study)
Or
www.youtube.com/watch
(https://www.youtube.com/watch?v=YYF6JW9vJKo&list=PL12C0ADD577F6B741)
Prepare a business report covering the following (about 500 words)
1. What did you learn from watching these videos?

2. What are the major financial reports? What is the purpose of each?
3. Identify 3 ethical issues from the case study.
Q7 PALER (12 marks)
Spreadsheet - check the assignment and spreadsheet requirements.
A. Explain P A L E R. Refer to the Topic notes.
B. Create a manual, handwritten solution. Scan or use your phone to copy and paste an image of your
handwritten solution in your word file. If using a smart phone, consider using a free scanning app such
as Camscanner, Office Lens or Google Drive or search for an app. Let us know which method you
chose. We ask for a handwritten solution because this is the method you will use in the final exam. In
the meantime, we want you to acquire spreadsheeting skills.
C. Create a spreadsheet solution. Check the spreadsheet requirements in the Subject Outline.

Q8 Balance Sheet Equation (10 marks)
A. Create a manual, handwritten solution. Scan or use your phone to copy and paste an image in your
assignment. If using a smart phone, consider using a free scanning app such as Camscanner, Office
Lens or Google Drive or search for an app. Let us know which method you chose.
B. Spreadsheet required. Note: Interact2 resources including the Spreadsheet Advice PDF and the
worksheet video may assist in completing this assignment question.
In this case, the Report section will look just like the data section but will contain only formulas. In
some cases, the cells in the report will be, for example =D8. The yellow highlighted cells will contain
the answers.
C. For each number calculated, briefly explain how you derived the answer.

Q9 Debit and credit balances (4 marks)
List four accounts with normal debit balances. List four accounts with normal credit balances.
Q10 Trial balance (8 marks)
Lens or Google Drive or search for an app. Let us know which method you chose.
B. Create a spreadsheet solution. Paste normal and formula views.
C. Change 3 numbers such that the trial balance still balances. Paste this new normal view. There
should be no need to paste a new formula view. Ensure that you choose the 3 changes yourself.
Highlight the data changes with the yellow highlighter in Excel.
Note that Interact2 resources including the Spreadsheet Advice PDF and the Foot worksheet video
may assist in completing this assignment.

Q11 Crossword (5 marks)
See page 92 and 93 of your text. Create your own simple crossword using at least 5 accounting terms
and clues. Use the words Debit and Credit plus choose 3 more terms. Hint: there are free crossword
creation apps online. Make two copies of your crossword - one blank and one completed.
Q12 Types of adjusting entries (4 marks)

List four types of period end adjusting entries and give journal entries examples of each.
Q13 Current and non-current liabilities (2 marks)

Distinguish between current and non-current liabilities. Give two examples of each.
Q14 Ratios (2 marks)

Explain the current ratio. Create your own numerical example.
Q15 Worksheet and financial reports (20 marks)

Note that Interact2 resources including the Spreadsheet Advice PDF and the Foot worksheet video
may assist in completing this assignment.
Lens or Google Drive or search for an app. Let us know which app you chose.
B. Spreadsheet. Add a ten column worksheet beneath the following data. Below that report, create
three financial reports - the Income Statement, the Statement of Owner's Equity and the Balance Sheet.
Paste the normal and formula view.
C. In a second version, make three changes to the data such that a loss is reported. Paste the second
normal view.

Quality of presentation of the total assignment including referencing throughout and
bibliography is weighted at 10 marks.
Rationale
Task 1 covers study schedule weeks 1-4 inclusive and includes the application of conceptual and
technical aspects of accounting and the preparation of business financial statements, the appraisal of
the use of information technology including spreadsheet software and the evaluation of the Internet as
a professional resource and to demonstrate business communication skills including report writing.
In today’s business environment we need verbal skills, writing skills, numeracy skills AND digital
literacy skills. All of these skills are assessed throughout this subject. The early questions in this
assignment are designed to assess your digital literacy in a business/accounting environment. It is
suggested that you attempt the assignment questions week by week.
This assignment task is designed to give you an opportunity to demonstrate knowledge and skills in
aspects of accounting and information systems including technical issues as well as concepts such as
the accounting equations, cash and accrual accounting, current and non-current assets and liabilities,
trial balance, worksheets, income statement, statement of owner’s equity, balance sheets and the
application of spreadsheet software to the presentation and solution of accounting problems.
In this assignment task, you are required to complete all questions and submit all necessary workings.
A list of references is required at the end of your assignment as well as references throughout your
assignment. The assignments in this subject are designed to assess your application of knowledge and
skills.
Assignment questions include problems, discussion questions, spreadsheets and questions related to
use and evaluation of digital resources. The assignment questions are structured so as to simulate a
pattern of weekly learning. Students are encouraged to attempt this subject by studying on a regular
(weekly) basis. The nature of the understanding and skills required means it is unwise to leave study
until the last minute. Note the special requirements for the spreadsheet sections of your assignment
detailed in the Spreadsheet Advice in Interact2.
The final examination in this subject will include questions assessing similar knowledge application,
understanding and skills as the assignment work.

Marking criteria
Your assignment will be marked as a whole with recognition being given to demonstration of
knowledge, quality thinking, application of skills and critical thinking.
For some questions, you have a chance to demonstrate some creativity, or provide your own examples
or give evidence of wider reading or to structure a spreadsheet in an innovative manner. You also need
to avoid the snowballing effects of cumulative errors - that is, an error early in a practical question
which carries through. Full marks are a possibility for well structured, complete, quality answers.
You will be provided with a mark based on the work submitted and you will also be provided with
suggested solutions or guidelines. Feedback will normally consist of the mark, specific comments and
guideline solutions.
High Distinction. To meet this level, you will attain a cumulative mark between 85%-100%. A mark
in this range indicates that you have met the learning outcomes for this task to an exceptional level,
including skilfully applying correct analytical methods and techniques, deconstructing information and
reflecting on different accounting and financial management ideas and interpretative techniques
applied in management decision making and efficient allocation of business resources, and creating
professional reports and spreadsheets that can be used in management decision making.
This mark also indicates your assignment will:
• be professionally presented with correct spelling and grammar
• be the result of your original work
• include complete references and acknowledgment of all sources used according to APA 6th style
• be complete without any omissions
• be correct
• evaluate comprehensively the issues raised in the questions
• provide examples where appropriate, and
• comply with all spreadsheet requirements.
Distinction. To meet this level, you will attain a cumulative mark between 75%-84%. A mark in this
range indicates that you have comprehensively met the learning outcomes for this task, including
competently applying correct analytical methods and techniques, judging between different accounting
and financial management ideas and interpretative techniques in management decision making and
efficient allocation of business resources and designing reports and spreadsheets for effective use in
management decision making.
• be neatly presented with very few spelling and grammatical errors,
• be the result of your original work,
• include references, acknowledging all sources used according to APA 6th style
• be mostly complete
• evaluate many of the issues raised in questions
• comply with most spreadsheet requirements.
Credit. To meet this level, you will attain a cumulative mark between 65%-74%. A mark in this range
indicates that you have thoroughly met the learning outcomes for this task, including differentiating
between different analytical methods and techniques to be applied, determining a course of action
using accounting and financial management ideas and interpretative techniques for management
decision making and efficient allocation of business resources, and assembling reports and
spreadsheets for use in management decision making.
• be neatly presented with few spelling and grammatical errors
• include references, acknowledging sources used according to APA 6th style
• be mostly correct with only a few errors

• provide some examples where appropriate, and
Pass. To meet this level, you will attain a cumulative mark between 50%-64%.
A mark in this range indicates that you have met the learning outcomes for this task to a basic level,
including responding to questions with limited options for applying analytical methods and techniques,
selecting accounting and financial management ideas and interpretative techniques for management
decision making and efficient allocation of business resources, and generating basic reports and
spreadsheets that could be used for management decision making.
• be neatly presented,
• include some references and acknowledge sources used according to APA 6th style,
• be mostly complete without too many omissions,
• be mostly correct with some errors
• evaluate some of the issues raised in questions
• comply with most spreadsheet requirements
Your assignment consists of different question styles including discussion questions, reports,
exercises, problem questions and spreadsheet questions.
The marking criteria for your assignments will be based on the content of the subject as identified by
the learning objectives of the various topics. Good computer spreadsheet models will comply with the
spreadsheet requirements.
Any assignments with significant evidence of plagiarism may be referred to the university's academic
misconduct processes and will receive a grade of zero.
Here is a guide to the expected effort for each question in assignment 1. See the presentation
requirements for an indication of the specific criteria. See the assignment requirements particularly for
expectations regarding the spreadsheets.
An example of marking criteria for an essay/business report follows. Some of the same criteria apply
to larger discussion style questions and case studies and business reports.
Example criteria used in marking essays/discussion questions/case studies/business reports
While there is no particular format required for these answers, the following criteria are likely to be
used. Note that business reports are normally more structured than essays.

Criteria
Relevance of the Are the important issues raised in the question identified? Did the student answer the
answer questions?
Critical capacity Has reference material been carefully analysed or critically accepted?
Structure of the Is the answer well-structured and the argument logically developed?
answer
Writing style Is the style concise and lucid or confused, making it difficult for the reader to get the
point?
Scope of reading Does the answer indicate a satisfactory coverage of literature relevant to the questions?
Answers should:
be well planned with arguments flowing logically;

use correct sentence structure, punctuation and spelling;
present original ideas where appropriate; and
present a justified conclusion and acknowledge all sources.
Presentation
Please read this in conjunction with the assignment requirements below.

Single spacing and small margins are welcome to save paper.
For any business report style questions, a report structure is expected.
Provide references throughout your assignment including page references to texts, articles and URL’s
of websites.
APA is the referencing style used by the Faculty of Business. Acknowledge ALL sources used.
At the end of your assignment include a complete Bibliography (Reference List) of resources actually
used including the Internet, textbook, Interact resources, software help files and videos supporting this
subject.
The work you submit must be your own. In the past a few students have received heavy penalties for
submitting assignments which were not entirely their own work.
1. Submit through Turnitin. Your Turnitin submission will consist of two files - a Word file and an
Excel file. Name the two files with just your family name.
2. The first page of your assignment Word document should consist of the following parts:
subject code and name;

your name and student ID number;
assignment task number;
a list of questions attempted and a list of questions not attempted;
an academic integrity statement that the work submitted is your own and that all sources
used have been acknowledged.
dates and details of any extension granted; usually include a copy of the approval email;
an acknowledgement of all your sources, and
The following statement can be used: THE WORK IN THIS ASSIGNMENT IS MY OWN

WORK, AND HAS NOT BEEN PLAGIARISED.
3. Record your name, student number and page number as a footer on every page of your Word
document.
4. Present assignment solutions in your Word document in the same sequence as the questions.
Provide references throughout (question by question if appropriate) and include a bibliography of all
sources used including internet resources, at the end of your assignment. If using internet resources,
include the URL and date of access. Use APA 6th style.
5. Please check for viruses. Do not use macros in your spreadsheet files.
Requirements
Spreadsheet requirements
1. For every question with a spreadsheet solution, paste in the Word document displaying row and
column headings, the spreadsheet solutions normal view and a formula view of each spreadsheet,
Thus, your Word file will provide a complete answer to every question.
The pasted formula view may need to have adjusted column widths to display formulas correctly. Use
portrait orientation wherever possible. The separate Excel file will provide a clear demonstration of
correct spreadsheet structures. You may need to break up your report/solution into separate images.
2. For good spreadsheet design it is very important that you have completely separate data entry and
solution/report areas. A good spreadsheet solution format is to key in the question in a structure which
allows the solution to be completely formula driven. There should be no data in the report/solution
area.
3. Create all spreadsheets solutions as separate spreadsheets in one workbook. Name the tags at the
bottom of the computer screen with the question number, and sub-section as appropriate. See
examples in the Spreadsheet Advice PDF in Interact Resources.
4. Save your workbook with the cursor in cell A1 of the first spreadsheet.
5. Where appropriate, use the IF function to provide built in checks of balances, net income/net loss,
favourable/unfavourable variances etc.
6. How can you display negative numbers in brackets? Google the question! Hint. Format / Cells /
Number and select Custom. Enter this: #,##0;(#,##0);0.
7. We have provided spreadsheet examples to guide you in the Spreadsheet Advice PDF in Interact2
Resources - it is important that you study these examples. Also consider using the spreadsheet
templates available with your text and other online spreadsheet resources but note that the text
templates do not necessarily comply with the subject spreadsheet requirements.
Solutions to questions should vary in length according to the nature of the question. Solutions to
exercises and problem questions should be in a similar form to that demonstrated in the text.
Submit your work electronically through Turnitin.
The work you submit must be your own. In the recent past a few students have received heavy
penalties for submitting assignments which were not entirely their own work.
Some questions require a spreadsheet. Check the Assignment and Spreadsheet Requirements above
AND the Spreadsheet Advice PDF. Also check the interactive videos.

Present your solutions in exactly the same sequence as specified in this Subject Outline.
Students should normally submit the assignment only once. Multiple copies received by the
University can result in unnecessary delays.

Assessment item 2
Assessment Item 2
Value: 20%
Due date: 08-May-2018
Return date: 30-May-2018
Alternative submission method
Task
Provide APA references for all questions when you use material which you did not personally create,
for all spreadsheets provide both normal and formula views with row and column headings. Use IF
functions whenever appropriate. See the Spreadsheet Advice PDF, the Inventory videos and the Foot
worksheet videos.
Q1 Naming cells in spreadsheets (4 marks)

See
support.office.com/en-us/article/Define-and-use-names-in-formulas-4D0F13AC-53B7-422E-AFD2-ABD7FF379C64
(https://support.office.com/en-us/article/Define-and-use-names-in-formulas-4D0F13AC-53B7-422E-AFD2-ABD7FF37
Create a simple spreadsheet to demonstrate how cell references can use names. Use Sales less
Expenses = Net Profit. Show both normal and formula views with row and column headings.
Q2 Negative numbers (3 marks)

Paste a simple spreadsheet example showing how negative numbers can be displayed in brackets. Why
do accounting financial reports follow this practice? See:
support.office.com/en-us/article/change-the-way-negative-numbers-are-displayed-104b47a6-8ae2-471f-8f73-c4b96e7bb
(https://support.office.com/en-us/article/change-the-way-negative-numbers-are-displayed-104b47a6-8ae2-471f-8f73-c4
Q3 Separation of data and report areas (5 marks)

Why should accounting spreadsheet reports be designed with a completely separate data entry area and
a separate report area? Paste a simple spreadsheet example showing normal and formula views.
Q4 IF functions (5 marks)
Reference a YouTube video explaining IF functions. What is an 'IF' statement (function)? Provide a
simple spreadsheet accounting example showing an IF function for net profit/net loss.
Q5 Periodic versus Perpetual Inventory Systems (5 marks)

Does the Foot video in Interact2 Resources show Periodic or Perpetual Inventory? How can you tell?
Explain the essential differences between perpetual and periodic inventory systems. Give your own
examples of products/situations suited to each. (Watch the 3 videos on Inventory in Interact2
Resources).
Q6 Worksheet and financial reports (12 marks)

Write a business report (about 600 words) critically evaluating spreadsheets as a tool for accounting.
Use Internet resources. Include a section on the advantages and disadvantages of spreadsheets. Refer
to the Internet for advice on Business Report structures. Reference ALL your sources.
Q7 Application of Inventory flow assumptions (10 marks)
A. Create a manual, handwritten solution. Scan or use your phone to copy and paste an image of your

B. Read chapter 6 Retail Inventory in your text and view the three videos on Inventory. Create a
spreadsheet.

Q8 Bank Reconciliation (10 marks)
Prepare a Bank Reconciliation Statement from the following data.
A. Create a manual, handwritten solution. Scan or use your phone to copy and paste an image of your
B. Spreadsheet. Paste the normal and formula views. Use an IF function. Then in a second version
change ALL the data and paste the normal view.
Q9 Journalising accounts receivable entries (6 marks)

Using your text as a resource, show the journal entries needed to show sales on credit, the collection of
part of the amount owing, the write off of accounts receivable, the reinstatement of an amount written
off and the collection in full of the amount owing. Create your own numbers. A spreadsheet is not
required.
Q10 Estimating bad debts (4 marks)

Contrast two different methods of estimating bad debts. Create simple examples.
Q11 Computers and Accounts receivable (6 marks)
Explain how computers have become essential to online retailing. Use eBay as an example.

Q12 Dishonour of a note receivable (8 marks)
Write a narrative which includes a credit sale, a conversion to a Note receivable, the dishonour of the
note and subsequent delayed payment. Then show the T accounts derived from your narrative. Create
your own simple numbers.
Q13 Work Integrated Assessment case study (12 marks)
Wesfarmers Annual Report 2017

Learning Objectives: The subject you are studying is vocational. It is designed with the workplace in
mind. Work integrated assessment provides opportunities for students to link theory and skills learned
in a subject to a real work context. Students can use these opportunities to develop and practice the
professional and academic skills they learn about in a subject or through the online environment and
then be assessed on their capabilities in these simulated authentic environments. Work integrated
assessment allows students to simulate and situate their learning in an authentic workplace that
encourages them to explore their knowledge and apply it to practice. Integrating real world, authentic
assessment tasks allows students to learn about the particular environments and culture of their chosen
professions, while at the same time absorbing and practicing the skills they need to succeed. Doing
these tasks can help students develop skills that can help their employability.
Resources for this task include the 2017 Annual Report for Wesfarmers.
Assume you are an investment advisor with accounting expertise. Present a business report analysing
Wesfarmers as a shareholder investment. Include in your report the range of Wesfarmers activities,
sustainability issues, financial information and your own charts created from Wesfarmers data using
Excel. Show these charts with the data selected by you. Show two different chart styles. Ensure you
use a business report format. Include images in your report,
You report will be about 600 words excluding appendices, charts and images.
Find the Wesfarmers 2017 Annual Report on the web.
www.wesfarmers.com.au/docs/default-source/default-document-library/2017-annual-report.pdf
(https://www.wesfarmers.com.au/docs/default-source/default-document-library/2017-annual-report.pdf?sfvrsn=0)
Quality of presentation of the total assignment including referencing throughout and

bibliography is weighted at 10 marks.
Rationale
Assessment task 2 is designed to give you further opportunity to demonstrate knowledge and skills in
more in-depth aspects of accounting and information systems including bank reconciliation, inventory
systems, financial reports, accounting for bad debts and notes receivable, as well as concepts and the
application of spreadsheet software to the presentation and solution of accounting problems.
Task 2 covers the study schedule weeks 5-12 inclusive and includes the application of conceptual and
technical aspects of accounting and the preparation of business financial statements, the appraisal of
the use of information technology including spreadsheet software, to demonstrate business
communication skills including report writing, to contextualise and evaluate accounting information
for decision making, to explain the importance of ethics in accounting.
In today’s business environment we need verbal skills, writing skills, numeracy skills AND digital
literacy skills. All of these skills are assessed throughout this subject. The early questions in this
assignment are designed to assess your digital literacy in a business/accounting environment. It is
suggested that you attempt the assignment questions week by week.

Marking criteria
Your assignment will be marked as a whole with recognition being given to demonstration of
knowledge, quality thinking, application of skills and critical thinking.
For some questions you have a chance to demonstrate some creativity, or provide your own examples
or give evidence of wider reading or to structure a spreadsheet in an innovative manner. You also need
to avoid the snowballing effects of cumulative errors - that is, an error early in a practical question
which carries through. Full marks are a possibility for well structured, complete, quality answers.
You will be provided with a mark based on the work submitted and you will also be provided with
suggested solutions or guidelines. Feedback will normally consist of the mark, specific comments and
guideline solutions.
High Distinction. To meet this level, you will attain a cumulative mark between 85%-100%. A mark
in this range indicates that you have met the learning outcomes for this task to an exceptional level,
including skilfully applying correct analytical methods and techniques, deconstructing information and
reflecting on different accounting and financial management ideas and interpretative techniques
applied in management decision making and efficient allocation of business resources, and creating
professional reports and spreadsheets that can be used in management decision making.
• be professionally presented with correct spelling and grammar
• include complete references and acknowledgment of all sources used according to APA 6th style
• be complete without any omissions
• be correct
• evaluate comprehensively the issues raised in the questions
• comply with all spreadsheet requirements.
Distinction. To meet this level, you will attain a cumulative mark between 75%-84%. A mark in this
range indicates that you have comprehensively met the learning outcomes for this task, including
competently applying correct analytical methods and techniques, judging between different accounting
and financial management ideas and interpretative techniques in management decision making and
efficient allocation of business resources and designing reports and spreadsheets for effective use in
management decision making.
• be neatly presented with very few spelling and grammatical errors,
• include references, acknowledging all sources used according to APA 6th style
Credit. To meet this level, you will attain a cumulative mark between 65%-74%. A mark in this range
indicates that you have thoroughly met the learning outcomes for this task, including differentiating
between different analytical methods and techniques to be applied, determining a course of action
using accounting and financial management ideas and interpretative techniques for management
decision making and efficient allocation of business resources, and assembling reports and
spreadsheets for use in management decision making.
• be neatly presented with few spelling and grammatical errors
• include references, acknowledging sources used according to APA 6th style
• be mostly correct with only a few errors

Pass. To meet this level, you will attain a cumulative mark between 50%-64%.
A mark in this range indicates that you have met the learning outcomes for this task to a basic level,
including responding to questions with limited options for applying analytical methods and techniques,
selecting accounting and financial management ideas and interpretative techniques for management
decision making and efficient allocation of business resources, and generating basic reports and
spreadsheets that could be used for management decision making.
• be neatly presented,
• include some references and acknowledge sources used according to APA 6th style,
• be mostly complete without too many omissions,
• be mostly correct with some errors
• evaluate some of the issues raised in questions
• comply with most spreadsheet requirements
Your assignment consists of different question styles including discussion questions, reports,
exercises, problem questions and spreadsheet questions.
The marking criteria for your assignments will be based on the content of the subject as identified by
the learning objectives of the various topics. Good computer spreadsheet models will comply with the
spreadsheet requirements.
Any assignments with significant evidence of plagiarism may be referred to the university's academic
misconduct processes and will receive a grade of zero.
An example of marking criteria for an essay/business report follows. Some of the same criteria apply
to larger discussion style questions and case studies and business reports.
Example criteria used in marking essays/discussion questions/case studies/business reports

While there is no particular format required for these answers, the following criteria are likely to be
used. Note that business reports are normally more structured than essays.
Criteria
Relevance of the answer. Are the important issues raised in the question identified? Did the
student answer the question?
Critical capacity. Has reference material been carefully analysed or critically accepted?
Structure of the answer. Is the answer well-structured and the argument logically developed?
Writing style. Is the style concise and lucid or confused, making it difficult for the reader to
get the point?
Scope of reading. Does the answer indicate a satisfactory coverage of literature relevant to
the questions?
Answers should:
be well planned with arguments flowing logically;

use correct sentence structure, punctuation and spelling;
present original ideas where appropriate;
and present a justified conclusion and acknowledge all sources.

Presentation
Please read this in conjunction with the assignment requirements below.
Single spacing and small margins are welcome to save paper.

For any business report style questions, a report structure is expected.
Provide references throughout your assignment including page references to texts, articles and URL’s
of websites.
APA is the referencing style used by the Faculty of Business. Acknowledge ALL sources used.
At the end of your assignment include a complete Bibliography (Reference List) of resources actually
used including the Internet, textbook, Interact resources, software help files and videos supporting this
subject.
The work you submit must be your own. In the past a few students have received heavy penalties for
submitting assignments which were not entirely their own work.
1. Submit through Turnitin. Your Turnitin submission will consist of two files - a Word file and an
Excel file. Name the two files with just your family name.
2. The first page of your assignment Word document should consist of the following parts:
subject code and name;

your name and student ID number;
assignment task number;
a list of questions attempted and a list of questions not attempted;
an academic integrity statement that the work submitted is your own and that all sources
used have been acknowledged.
dates and details of any extension granted; usually include a copy of the approval email;
an acknowledgement of all your sources, and
The following statement can be used: THE WORK IN THIS ASSIGNMENT IS MY OWN
WORK, AND HAS NOT BEEN PLAGIARISED.
3. Record your name, student number and page number as a footer on every page of your Word
document.
4. Present assignment solutions in your Word document in the same sequence as the questions.
Provide references throughout (question by question if appropriate) and include a bibliography of all
sources used including internet resources, at the end of your assignment. If using internet resources,
include the URL and date of access. Use APA 6th style.
5. Please check for viruses. Do not use macros in your spreadsheet files.
Requirements
1. For every question requiring a spreadsheet solution, paste the Word file displaying row and column
headings including the spreadsheet normal view and formula view.
Thus, your Word file will provide a complete answer to every question.
The pasted formula view may need to have adjusted column widths to display formulas correctly. Use
portrait orientation wherever possible. The separate submitted Excel file will provide a clear
demonstration of correct spreadsheet structures. You may need to break up your report/solution into
separate images.
2. For good spreadsheet design it is very important that you have completely separate data entry and
solution/report areas. A good spreadsheet solution format is to key in the question in a structure which

allows the solution to be completely formula driven. There should be no data in the report/solution
area.
3. Create all spreadsheets solutions as separate spreadsheets in one workbook. Name the tags at the
bottom of the computer screen with the question number, and sub-section as appropriate. See
examples in the Spreadsheet Advice PDF in Interact Resources.
4. Save your workbook with the cursor in cell A1 of the first spreadsheet.
5. Where appropriate, use the IF function to provide built in checks of balances, net profit/net loss,
favourable/unfavourable variances etc.
6. How can you display negative numbers in brackets? Google the question! Hint. Format / Cells /
Number and select Custom. Enter this: #,##0;(#,##0);0.
7. We have provided spreadsheet examples to guide you in the Spreadsheet Advice PDF in Interact2
Resources - it is important that you study these examples. Also consider using the spreadsheet
templates available with your text and other online spreadsheet resources but note that the text
templates do not necessarily comply with the subject spreadsheet requirements.
Solutions to questions should vary in length according to the nature of the question. Solutions to
exercises and problem questions should be in a similar form to that demonstrated in the text.
Submit your work electronically through Turnitin.
The work you submit must be your own. In the recent past a few students have received heavy
penalties for submitting assignments which were not entirely their own work.
Some questions require a spreadsheet. Check the Assignment and Spreadsheet Requirements above
AND the Spreadsheet Advice PDF. Also check the interactive videos.
Present your solutions in exactly the same sequence as specified in this Subject Outline.
Students should normally submit the assignment only once. Multiple copies received by the
University can result in unnecessary delays.

Assessment item 3
Plagiarism Quiz
Value: Satisfactory/Unsatisfactory
Due date: 13-May-2018
Return date: -
Interact2 Test
Task
Undertake and complete the online quiz covering questions related to plagiarism and referencing.
Students may attempt the Plagiarism Quiz multiple times in order to achieve the passing score of 18
from 20. The quiz will remain open until the end of week 9. We strongly encourage all students to
complete and pass this quiz prior to submitting other assessments.
Rationale
To ensure students are aware of plagiarism and referencing standards.
Marking criteria
Students must obtain a mark of at least 18 from 20 in order to pass this quiz. Failure in this quiz will
automatically lead to a fail grade for the subject irrespective of the marks obtained in all other
assessments.
Assessment item 4
Final Exam
Value: 60%
Date: To be advised
Duration: 2 hours plus 10 minutes
N/A - submission not required/applicable
Rationale
The final examination paper is designed to give you a comprehensive opportunity to apply knowledge
and skills in financial and management accounting, information systems, technical issues, concepts
and issues, the historical development of accounting, quantitative and qualitative decision making,
clear thinking and written communication skills, ethics and extant accounting issues.
Requirements
The final examination in this subject covers all topics and consists of one two hour paper with ten
minutes reading time. You are permitted to write during the reading time.
Section A of the examination consists of 40 multiple choice questions weighted at 1.5 marks, each
with five alternatives. Some questions require calculation. The questions cover the assigned chapters
from the textbook, generic spread sheeting skills, the online learning materials. Included in this section
is a group of questions on worksheets. Section A will not focus on the subject readings.
Revision for Section A could include the multiple choice questions provided with the online learning
materials, the quick check multiple choice questions at the end of each textbook chapter, the sample
examination and multiple choice questions in MyAccountingLab.
Section A is weighted at 60% of the paper.

Section B is weighted at 40% and consists of two essays weighted at 20% each – choose 2 of 5. These
questions will be based predominantly on the readings.
For the exam, students may use a silent, hand held, non-programmable calculator. Students will be
required to record details regarding the calculator on the front of the examination paper.
A sample examination paper is provided in the Interact2 online learning materials and here
doms.csu.edu.au/csu/file/ff26196f-d2a9-4a3c-91ec-50fd22cf3185/1/ACC566%20Sample%20Exam.docx
(https://doms.csu.edu.au/csu/file/ff26196f-d2a9-4a3c-91ec-50fd22cf3185/1/ACC566%20Sample%20Exam.
Or use this tinyurl.
tinyurl.com/y7b7do6b (http://tinyurl.com/y7b7do6b)
As pointed out earlier in the subject outline, in order to achieve a passing grade in this subject, a
student must attain a minimum passing standard in the overall total mark and the final examination.
Materials provided by the University

Multiple Choice Answer Sheet, Writing Booklet.
Materials required by the student
Silent, non programmable calculator, blue or black pen for essays, 2B pencil for multiple choice.
Advice re essays
Plan your essay structure

Read the question carefully
Answer the question
Don’t quote unnecessarily
Do refer to your readings when appropriate
Check out references provided
Plan your time
Check out the readings and the sample exam paper
Possible essay areas
Business communication, clear thinking, logical fallacies

History of accounting
Ethics, corporate collapses
Accounting principles
Spreadsheets in accounting
Marking criteria
Section A is weighted as 60% of the total mark for the examination. No marks will be deducted for
incorrect responses. Each question is weighted at 1.5%
Section B is weighted at 40% of the examination. Each essay is weighted at 20%.
Possible essay topics include:
Business communication, clear thinking, logical fallacies

History of accounting
Ethics, corporate collapses
Accounting principles
Spreadsheets, structure and functions

Marking criteria rubric final examination
This marking criteria rubric indicates how the various grades will be determined in this subject
Your examination consists of two sections as outlines above. Your grade in the subject is a cumulative
aggregate of the assignments and section A and section B of the exam. Note that in order to pass the
subject you need to pass the final exam and pass overall. A pass is defined as 50%

Learning High Distinction Distinction Credit Pass
outcomes &
tasks
Learning To meet this level of To meet this level To meet this level you will To meet this level
Outcomes achievement you will you will attain an attain an aggregate you will attain an
See the bold attain an aggregate aggregate cumulative cumulative mark between aggregate
heading for each cumulative mark mark between 65%-74% for the cumulative mark
assignment task between 85%-100% 75%-84% for the examination and the between 50%-64%
and the learning for the examination examination and the assignments. A mark in this for the
outcomes for this and the assignments. assignments. range for section A indicates examination and
subject. The In meeting this level Overall, in meeting that you have often selected the assignments.
exam covers all you will demonstrate this level you will the correct answer from the Overall, in
topics. an exceptional and demonstrate a available alternatives for meeting this level
Part A 60% consistently high level comprehensive and each question. Overall, in you will
Answer multiple of knowledge and high level of meeting this level you will demonstrate a
choice questions understanding across knowledge and demonstrate a sound basic knowledge
by selecting the the complete range of understanding across knowledge and and understanding
correct option topics assessed in this the majority of topics understanding across the across at least
from the five section. assessed in this majority of the topics in this 50% of the topics
alternatives to section. subject. in this subject.
demonstrate your
knowledge and
understanding of
the range of
topics assessed
in this section.
Part B 40% Be professionally Be professionally Be legible and coherentlyBe legible and

2 Essays 2 @ presented with presented with presented with generally with mostly
20% generally correct generally correct correct spelling and correct spelling
Potential topic spelling and grammar. spelling and grammar. and grammar
areas include: Include, where grammar. Include, where appropriate
Demonstrates
Business report appropriate original Include, where analysis. coherent logical
writing, clear analysis. appropriate original thinking.
thinking and thinking. Provide mostly complete Provide adequate
logical fallacies, Provide complete answers addressing most answers
History of answers addressing all Provide a majority parts of the essay questions. addressing some
accounting, parts of the essay complete answers Discuss many of the issues parts of the essay
Ethics and questions. addressing all parts raised in questions. questions.
corporate Discuss the issues of the essay Provide some examples Discuss some of
collapses, raised in questions. questions. where appropriate. the issues raised in
Accounting Provide examples Discuss most of the questions
principles and where appropriate. issues raised in Provide some
Spreadsheets. questions. examples where
Questions may Provide examples appropriate
require critical where appropriate.
thinking and
evaluation.
Note that you do not have to pass both sections A and section B. You do need to pass the final exam in
aggregate. This is a Faculty and professional accounting body requirement.
Material provided by the University
Multiple Choice Answer Sheet

Writing Booklet
Material required by the student
Silent, non-programmable calculator, black or blue pen and 2B pencil.

Students will answer questions on the multiple choice answer sheet provided using a 2B pencil.
Make sure you include your name etc. on the exam booklet and the multiple choice answer sheet.
Bring an eraser, spare pencil and/or pencil sharpeners.
Answer essay questions using a blue or black pen - not pencil.
Assessment Information
Learning materials
Details of learning materials that support your success in this subject can be found in the Interact2
Subject Site.
Referencing
Referencing is an important component of academic work. All assessment tasks should be
appropriately referenced. The specific details of the referencing requirements are included in each
assessment task description. Get referencing style guides and help
(http://student.csu.edu.au/library/integrity/referencing-at-csu) to use for your assessments.
Plagiarism
CSU treats plagiarism seriously. We may use Turnitin to check your submitted work for plagiarism.
You can use Turnitin to check for plagiarism
(http://student.csu.edu.au/library/integrity/referencing-at-csu/checking) in your assessments before
submission.
How to apply for special consideration

Academic regulations provide for special consideration to be given if you suffer misadventure or
extenuating circumstances during the session (including the examination period) which prevents you
from meeting acceptable standards or deadlines. Find the form on the Student Portal Special
Consideration, Misadventure, Advice and Appeals (http://student.csu.edu.au/study/academic-advice)
page.
Extensions
In order to ensure that other students who hand their assignments in on time are not disadvantaged,
and to enable me to comply with the requirement to return assignments to the class within 15 working
days, the following rules about extensions will be strictly enforced:
1. Extensions cannot be granted for on-line tests, as these have to be done within a specific
time frame, after which the answers are released to the class automatically.
2. Computer problems (such as the speed of your computer and the Turnitin issues) and normal
work-related pressures and family commitments do not constitute sufficient reasons for the
granting of extensions.
3. If it becomes obvious that you are not going to be able to submit an assignment on time
because of an unavoidable problem, you must submit your request for an extension to the
Subject Coordinator in writing (email is acceptable) prior to the due date.
Requests for extensions will not be granted on or after the due date so you must make sure
that any extension is requested prior to the day on which the assignment is due.
You are expected to do all you can to meet assignment deadlines. Work and family- related
pressures do not normally constitute sufficient reasons for the granting of extensions or

incomplete grades.
4. If you apply for an extension, you may be asked to email your lecturer on what you have
done so far on the assignment.
5. You must be able to provide documentary evidence (such as a certificate from a doctor or
counsellor) justifying the need for an extension as soon as practicable - but please note that if
the circumstances giving rise to the request for an extension arise on a day when you cannot
get documentary evidence, you must still apply for the extension before the due date and
submit the documentary evidence afterwards.
6. Given the tight deadlines involved in returning assignments to students and putting feedback
on Interact, the maximum extension granted generally will be seven (7) days from the
due date.
7. Assignments received more than 10 days after the due date or extension date will not be
marked unless the staff member decides otherwise. Items received late will be penalised at
10% of the mark available for the assessment item per day it is late (see below).
8. Note that for purposes of measuring lateness, the 'day' begins just after 00.00 hrs AEST - so
an assignment received after midnight of the due date will be penalised 10% for lateness.
This rule will be applied to all students uniformly.
Penalties for Late Submission

The penalty for late submission of an assessment task (without obtaining the Subject Coordinator's
approval for an extension) will be:
10% deduction per day, including weekends, of the maximum marks allocated for the assessment
task, i.e. 1 day late 10% deduction, or 2 days late 20% deduction.
An example of the calculation would be:
Maximum marks allocated = 20

Penalty for one day late = 2 marks (so, a score of 18/20 becomes 16/20 and a score of 12/20 becomes
10/20).
If an assignment is due on a Friday but is not submitted until the following Tuesday, then the penalty
will be four days (40% deduction or 8 marks in the example above).
Submissions more than 10 days late will be acknowledged as received but will not be marked.
Resubmission
Under normal circumstances, resubmission of assessment items will not be accepted for any of the
assessments required in this subject.
Online Submission
Assignments must be submitted through Turnitin. You must submit your assignments in the respective
final folders.
Unless advised otherwise, all Turnitin submissions are due by midnight (AEST) of the date specified.
Please note that the time and the date of your Turnitin submission will be used to determine your
official submission time.
You will be added to Turnitin once the class is set up, by end of week 2. If you need assistance on
Turnitin, there is an instruction sheet available at reception area.

Additional Submission Information :
It is recommended that your name, student ID and page number are included in the header or footer
of every page of any assignment. You are also required to rename your assignment file before you
submit via Turnitin as per below protocol:
SUBJECT CODE, SI, SURNAME, STUDENT ID, ASSESSMENT NUMBER, SESSION.
Example - ACC512 SI PATEL 11554466 A3 201690.doc
Postal Submission
Under normal circumstances, postal submissions will not be accepted for any of the assessments
required.
Hand Delivered Submission

Under normal circumstances, hand delivered submissions will not be accepted for any of the
assessments required.
Feedback
Each student for each assignment will receive a grade, solutions and specific and general feedback.
Assignment Return
You should normally expect your marked assignment to be returned to you within 15 working days of
the due date, if your assignment was submitted on time. If you submitted your assignment on time but
not received it back by the return date, you should make enquiries in the first instance to the subject
lecturer.
Student Feedback and Learning Analytics

Evaluation of Subjects
CSU values constructive feedback and relies on high response rates to Subject Experience Surveys
(SES) to enhance teaching. Responses are fed back anonymously to Subject Coordinators and Heads
of Schools to form the basis for subject enhancement and recognition of excellence in teaching.
Schools report on their evaluation data; highlighting good practice and documenting how problems
have been addressed. You can view a summary of survey results via the Student Portal SES Results
(https://student.csu.edu.au/study/subject-experience-survey-results) page.
We strongly encourage you to complete your online Subject Experience Surveys. You will be
provided with links to your surveys via email when they open three [3] weeks before the end of
session.
Changes and actions based on previous student feedback

Based on student feedback we have added videos to the subject. We now have multiple videos on
inventory and worksheets designed to enhance student learning.
Learning analytics in this subject

Learning Analytics refers to the collection and analysis of student data for the purpose of improving
learning and teaching. It enables the University to personalise the support we provide our students. All
Learning Analytics activities will take place in accordance with the CSU Learning Analytics Code of
Practice. For more information, please visit CSU’s Learning Analytics
(http://www.csu.edu.au/division/student-learning/home/analytics-and-evaluations/learning-analytics)
website.
Data about your activity in the Interact2 site and other learning technologies for this subject will be
recorded and can be reviewed by teaching staff to inform their communication, support and teaching
practices.
Based on past analytics, changes made to the subject included the creation of more videos in Interact
Resources.

Services and Support
Your Student Portal (http://student.csu.edu.au) tells you how you can seek services and support. These
include study, admin, residential, library, careers, financial, and personal support.
Develop your study skills

Develop your study skills (https://student.csu.edu.au/study/skills) with our free study services. We
have services online, on campus and near you. These services can help you develop your English
language, literacy, and numeracy.
Library Services
CSU Library (https://student.csu.edu.au/library) provides access to the eBooks, journal articles, books,
and multimedia resources needed for your studies and assessments. Get the most out of these resources
by contacting Library staff either online or in person, or make use of the many Library Resource
Guides, videos and online workshops available.
CSU Policies and Regulations

This subject outline should be read in conjunction with all academic policies and regulations, e.g.
Student Academic Misconduct Policy, Assessment Policy – Coursework Subjects, Assessment
Principles Policy, Special Consideration Policy, Academic Progress Policy, Academic Communication
with Students Policy, Student Charter, etc.
Please refer to the collated list of policies and regulations relevant to studying your subject(s)
(http://student.csu.edu.au/administration/policies-regulations-subjects) which includes links to the
CSU Policy Library (http://www.csu.edu.au/about/policy) – the sole authoritative source of official
academic and administrative policies, procedures, guidelines, rules and regulations of the University.
Subject Outline as a Reference Document

This Subject Outline is an accurate and historical record of the curriculum and scope of your subject.
CSU's Subject Outlines Policy (https://policy.csu.edu.au/view.current.php?id=00267) requires that
you retain a copy of the Subject Outline for future use such as for accreditation purposes.


ACC566 - Acc Systems and Processes: Consultation Procedures

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Subject Coordinator Sajjad Khan

Lecturer Name : Dr. Sajjad Khan

Lecturer Email : Skhan@studygroup.com (mailto:Skhan@studygroup.com)

Class times and location

What is your subject about? A brief overview

Charles Sturt University Subject Outline

The Academic Progress Policy (https://policy.csu.edu.au/view.current.php?id=00250) sets out the

Other students will need to purchase the text bundle.

Earlier editions are not suitable and neither is the US edition.

Charles Sturt University Subject Outline

The code will be provided, on request, by your instructor.

Charles Sturt University Subject Outline

Subject and Assessment Schedule

Charles Sturt University Subject Outline

7 9 April Mid session break

8 16 April Mid Session break

Charles Sturt University Subject Outline

13 21 May Study the readings. Revise. Use this

Learning, teaching and support strategies

Charles Sturt University Subject Outline

General help on Interact2 is here.

And also CSU Library online:

Charles Sturt University Subject Outline

SGA Melbourne Library:

Learn how to:

Bookmark your Subject Library Resource Guide

Academic Learning Support Assistance

You may also contact:

Name: Craig Bellamy

Name: Monique Moloney

Name: Bethany Winkler

Name: Gail Ekici

Name: James Purkis

For appointments, please send an email CSUstudysupportmc@studygroup.com

Charles Sturt University Subject Outline

The following is a weekly guide for your information.

Weekly lectures and tutorials - 3 hours

1 Assessment Item 1 Assignment 20% 27-Mar-2018 19-Apr-2018

2 Assessment Item 2 Assignment 20% 08-May-2018 30-May-2018

3 Plagiarism Quiz Assignment Satisfactory/Unsatisfactory 13-May-2018 -

4 Final Exam Exam 60% To be Advised. -

Assignment task No. 1

Q2 Pasting spreadsheets in doc files (2 marks)

Charles Sturt University Subject Outline

Q4 Professional accounting bodies (2 marks)

Charles Sturt University Subject Outline

Prepare a business report covering the following (about 500 words)

1. What did you learn from watching these videos?

Q7 PALER (12 marks)

Spreadsheet - check the assignment and spreadsheet requirements.

A. Explain P A L E R. Refer to the Topic notes.

Charles Sturt University Subject Outline

Charles Sturt University Subject Outline

Q10 Trial balance (8 marks)

Charles Sturt University Subject Outline

Q12 Types of adjusting entries (4 marks)

Q13 Current and non-current liabilities (2 marks)

Q14 Ratios (2 marks)

Q15 Worksheet and financial reports (20 marks)

Charles Sturt University Subject Outline

Charles Sturt University Subject Outline

Charles Sturt University Subject Outline