ACCT 304 ACCOUNTING THEORY

ACCT  304 ACCOUNTING THEORY

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Course Code	ACCT 304
Course	Accounting Theory III
Coordinating Unit	Business School
Term	Semester 1
Level	Undergraduate
Location/s	North Terrace Campus
Units	3
Contact	Up to 3.5 hours per week
Available for Study Abroad and Exchange	Y
Course Description	Topics may include theory development in accounting, normative accounting  theories, positive accounting theory, accounting regulation, ethics in accounting, behavioural accounting, social and environmental accounting issues, and professional judgement in accounting.

Course Timetable

The full timetable of all activities for this course can be accessed from Course Planner.

You are required to suggest: 

Essay on Workers productivity is the key factor in organizational success

Essay on Why life cycle costing is important

Course Learning Outcomes

The objectives of Accounting Theory III are that students should:

a.      Develop an understanding of accounting policy choices available or under consideration for application within International Financial Reporting Standards;

b.      Be able to think critically about underlying theories, concepts, assumptions and arguments in accounting;

c.       Be able to apply understanding of accounting principles and knowledge of accounting techniques to solve financial reporting problems;

d.      Be able to effectively utilise oral and written communication skills to further learning and impart understanding of accounting issues to others; and

e.      Appreciate the importance of ethical reasoning and social and cultural considerations in professional accounting practice.

Required Resources

Rankin, M., P. Stanton, S. McGowan, K. Ferlauto and M. Tilling, Contemporary Issues in Accounting, 2012, John Wiley and Sons, Australia. AND

Accounting/Financial Reporting Handbook 
       Financial Reporting Handbook 2014, John Wiley & Sons, Australia (ICAA Handbook).*
or 
       Accounting Handbook 2014, Pearson, Australia (CPA Australia Accounting Handbook)
* E-book is available.

Please note: The 2014 Handbook will also be helpful to those studying Corporate Accounting III.

After this..we will learn ACCT 300 auditing and assurance services
Readings

At relevant sections of the course additional prescribed readings elaborate on, or supplement, items in the prescribed texts. 

Recommended Resources

Students seeking additional reading in relation to assumed knowledge should refer to:

Deegan, C. (2014). Financial Accounting Theory, 4th Edition.McGraw-Hill, Australia. (4th edition to be released during second semester 2013)
Godfrey, J., A. Hodgson, A. Tarca, J. Hamilton and S. Holmes, Accounting Theory, 7th Edition, 2010, John Wiley and Sons, Australia. 
Henderson, S., G. Peirson, K. Herbohn, T. Artiach and B.Howieson (2013) Issues in Financial Accounting, 15h edition. Pearson Education Australia. (or 2010 edition)
Leo, K., J. Hoggett and J. Sweeting (2012) Company Accounting, 9th Edition, John Wiley & Sons Australia.
Loftus, J. K. Leo, Picker, R., V. Wise and K. Clark (2013), Understanding Australian Accounting Standards, 3rd Edition, John Wiley & Sons Australia (or the customised publication used in Financial Accounting II) 

Resources to assist in developing communication skills:

The writing centre provides academic learning and language development services and resources for local and international students including drop-in consultations: assignment4finance@gmail.com

An internationally recognised volunteer program is also available to provide language support for students from non-English Speaking Backgrounds (NESB) who have an additional need to improve their oral communication:

http://assignment4finance.blogspot.in/

Online Learning

Students should refer to the course website for certain required readings and additional references as directed. The website also includes links to some useful websites.

http://assignment4finance.blogspot.in/

The University's policy on Assessment for Coursework Programs is based on the following five principles:

1.      Assessment must encourage and reinforce learning.

2.      Assessment must measure achievement of the stated learning objectives.

3.      Assessment must enable robust and fair judgements about student performance.

4.      Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.

5.      Assessment must maintain academic standards.

Assessment Summary

A variety of assessment tasks are used to reflect your knowledge and understanding of the content covered and your progress in achieving the learning objectives for Accounting Theory III.

Requirements

To pass this course, a mark of at least 50% must be obtained on the final exam, as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49.

Assessment Related Requirements

Assignment Guidelines including Referencing Details: Correct referencing is important because it identifies the source of the ideas and arguments that you present and helps to avoid the problem of plagiarism. This course makes use of the “Harvard” system of referencing. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide for Business Programmes (look under ‘downloads’):

Late Assignment Submission:

 Students are expected to submit their work by the due date to maintain fairness and equity. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer in charge of the course before the due date. Each request will be assessed on its merits. Unless subject to an extension (by prior arrangement) assignments will be penalised by a 10% mark reduction (10% of the maximum mark) for each day, or part thereof, that it is late.

Extensions for assignments may be granted under special circumstances.Students applying for an extension based on medical reasons must visit their medical practitioner, with that approved University form, and have the medical practitioner complete it. A doctor's certificate will not be accepted. Any student seeking an extension must contact the course co-ordinator PRIOR to the due date. Extensions, except on medical grounds, cannot be given after the due date.

Marking of Assignments: Staff will aim to complete marking communicate feedback and grades to students within three weeks of submission.

Assessment Detail

Assessment Detail

The assessment components are as follows:

Assignment 18%

Due Date: Thursday 8 May, on or before 6.00 pm

Mid-semester Test (Week 6) 20%

A 50-minute closed will cover topics one to four inclusive. This assessment task relates to learning objectives a) through e).

Tutorial Activities: 12%

This assessment task relates to learning objectives a) – e). Marks are NOT awarded for merely attending tutorials. Tutorial participation marks will be awarded for participation in various activities, including:

· Writing tasks (best two of three) (4 marks)

· Oral Presentations (4 marks), and

· Participation in general class discussion and in-class activities (4 marks).

Writing Tasks

: Students will not be given advance notice of when an individual writing task is to be held. They may be held in different weeks for different tutorials. Writing tasks will be based on the topic to be covered in tutorials in the week in which the writing task is conducted. Writing tasks will be scheduled at the beginning of tutorial classes, unless specified otherwise by your tutor. The writing tasks are intended to help develop your written communication skills. You can prepare for the writing task by completing the self-study questions and tutorial questions that have been set as preparation for each tutorial class.

Oral Presentations: You are required to give an oral presentation in groups of two or three to an assigned tutorial question. To enable preparation, oral presentation groups will be confirmed in week 3. The marking rubric for the group tutorial presentations will be posted on A4F to assist you in your preparation. Tutorial activities for weeks 3 and 4 include practice presentations. These will be assessed for the purpose of providing formative feedback only, and will not be counted towards your grade. Each group will be assigned a tutorial question from weeks 5 to 12 and will be expected to present a response to that question. Time limit: 10 – 12 minutes per group. While you should prepare and present the presentations in groups, you will be assessed on an individual basis. Thus, marks could vary within a group. For guidance on oral presentations, please refer: http://assignment4finance.blogspot.in/

Engagement in General Discussion:

 This is an assessment of your ability to answer questions when your tutor directs a question to you as well as contributing to general class discussion and in-class activities. Demonstrating that you have prepared answers to tutorial questions and being willing to discuss them in class is an important part of tutorial participation. Your participation will be assessed on how often you engage in class discussion of tutorial questions, the quality of your contribution and the extent to which you comply with appropriate tutorial etiquette (as described in this course outline under Teaching and learning Activities – Teaching and learning modes). The full range of the marking scale will be used – if you attend every tutorial but make no contribution whatsoever, you should expect to be awarded zero for this assessment item.

Final Exam 50%

There will be a three-hour exam. This assessment task relates to learning objectives a) – d). The Accounting Handbook/Financial Reporting Handbook will be permitted in the final examination (Hard copies only; e-books not permitted). This must be unannotated and contain no inserts or other material. It is permissible for the Handbook to include highlighted text. Handbooks will be checked and offenders may face penalties for cheating. In this course, only calculators incapable of storing text are permitted in the final examination. You are not permitted to take a DICTIONARY (English or English-Foreign) into the examination. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Poor or illegible handwriting may result in marks not being awarded. 

Submission 

Presentation of Assignments

The assignment may be completed individually or in groups of up to three students. The assignment relates to learning objectives (a) to (e). Criteria for assessing the assignment will be provided with the instructions. 

· Assignments must be submitted electronically through assignment4finance Assignments, which is a computer programme that detects plagiarism. 

· Please retain a copy of all assignments submitted. 

· All group members are expected to contribute approximately equally to a group assignment.

STUDENT FEEDBACK

The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as CEQ surveys and Program reviews.

SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy 

 course SELTs are mandated and must be conducted at least once every 2 years. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

Fraud awareness

Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student’s disciplinary procedures.