Accounting Systems & Practices G (6222.6)

Please note these are the 2023 details for this unit
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Accounting Systems & Practices G
Available teaching periods Delivery mode Location
View teaching periods Flexible
 UC - Canberra, Bruce
EFTSL Credit points Faculty
0.125 3 Faculty Of Business, Government & Law
Discipline Study level HECS Bands
Canberra Business School Graduate Level Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
This unit extends the financial accounting material introduced in the prerequisite accounting unit. Students who complete this unit will have a broad understanding of the techniques and processes required to produce financial statements for a simple entity. Topics include the use of accrual accounting in preparing journal entries for a range of transactions and events, developing spreadsheets for decision support models, and utilizing principles of internal controls. These topics provide the basis necessary to complete the next unit in the financial accounting stream.

Learning outcomes

Students who successfully complete this unit will be able to:
1. Exercise judgment in the application of accounting standards when dealing with incomplete and/or ambiguous information;
2. Identify and critique specific examples of the subjective and flexible characteristics of extant financial accounting standards;
3. Analyse internal control systems and develop appropriate responses where weaknesses are identified;
4. Utilise a variety of spreadsheet skills when creating models to support management decision-making; and
5. Analyse and Interpret the impact a range of transactions and events will have on business resources.


Graduate attributes

1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - communicate effectively in diverse cultural and social settings
2. UC graduates are global citizens - make creative use of technology in their learning and professional lives
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development


Prerequisites

None.

Corequisites

None.

Incompatible units

6360 Accounting Systems and Practices

Equivalent units

None.

Assumed knowledge

None.
Year Location Teaching period Teaching start date Delivery mode Unit convener
2023 UC - Canberra, Bruce Semester 1 06 February 2023 Flexible Mr Yaser Paracha
2023 UC - Canberra, Bruce Semester 2 31 July 2023 Flexible Dr David Carter
The information provided should be used as a guide only. Timetables may not be finalised until week 2 of the teaching period and are subject to change. Search for the unit timetable.

Required texts

Hoggett, Medlin, Edwards, Chalmers, Beattie, Hellman and Maxfield 2021, Financial Accounting, 11th Edition, John Wiley & Sons, Australia

The textbook has been updated. Please refer to the Canvas site for updated tutoral questions.

Submission of assessment items

Special assessment requirements

For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.

For threshold items, students must complete the assessment item and meet the minimum indicated threshold requirement.

In this unit, the final examination is a threshold requirement. Students must obtain a minimum of 40% in the final exam and 50% overall to pass the unit.

Academic integrity

Students have a responsibility to uphold University standards on ethical scholarship. Good scholarship involves building on the work of others and use of others' work must be acknowledged with proper attribution made. Cheating, plagiarism, and falsification of data are dishonest practices that contravene academic values. Refer to the University's Student Charter for more information.

To enhance understanding of academic integrity, all students are expected to complete the Academic Integrity Module (AIM) at least once during their course of study. You can access this module within UCLearn (Canvas) through the 'Academic Integrity and Avoiding Plagiarism' link in the Study Help site.

Use of Text-Matching Software

The University of Canberra uses text-matching software to help students and staff reduce plagiarism and improve understanding of academic integrity. The software matches submitted text in student assignments against material from various sources: the internet, published books and journals, and previously submitted student texts.

Participation requirements

Refer to section 5 for details.
While attendance at classes is not compulsory, unless it is a condition of your student visa, you are encouraged strongly to attend all tutorials and lectures. You should be prepared for active attendance – note-taking, answering questions, sharing ideas, engaging in classes etc. Listening at home or reading someone else's notes is pedagogically less stimulating than your participation. Students are expected to be on time for classes. All classes will start exactly at the scheduled starting time. Experience indicates that student who does not attend classes have difficulty passing the subject. Students are strongly encouraged to attend all lectures and tutorials and contribute by actively participating.

Required IT skills

Not applicable

Work placement, internships or practicums

Not applicable.

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