Financial accounting
KING’S OWN INSTITUTE* Success in Higher Education

ACC701 FINANCIAL ACCOUNTING T220 02/07/2020 12:16 PAGE 1 OF 13 *AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A

ACC701 FINANCIAL ACCOUNTING T220 All information in the Subject Outline is correct at the time of approval. KOI reserves the right to make changes to the Subject Outline if they become necessary. Any changes require the approval of the KOI Academic Board and will be formally advised

to those students who may be affected by email and via Moodle. Information contained within this Subject Outline applies to students enrolled in the trimester as indicated

1. General Information 1.1 Administrative Details

Associated HE Award(s) Duration Level Subject Coordinator

Graduate Diploma of Business Master of Accounting Master of Professional Accounting

1 trimester Postgraduate Dr Demi Chung [email protected] P: 92833583 L: Level 1, 545 Kent St. Consultation: via Moodle or by appointment

1.2 Core/Elective This is a core subject for the Master of Accounting and the Master of Professional Accounting and elective subject for the Graduate Diploma of Business. 1.3 Subject Weighting Indicated below is the weighting of this subject and the total course points.

Subject Credit Points Total Course Credit Points

4 GDBus 32; MAcc 48; MPA 64

1.4 Student Workload Indicated below is the expected student workload per week for this subject

No. Timetabled Hours/Week* No. Personal Study Hours/Week**

Total Workload Hours/Week***

4 hours/week (2 hour Lecture + 2 hour Tutorial)

6 hours/week 10 hours/week

* Total time spent per week at lectures and tutorials ** Total time students are expected to spend per week in studying, completing assignments, etc. *** Combination of timetable hours and personal study. 1.5 Mode of Delivery Blended, that is face-to-face/online 1.6 Pre-requisites ACC700 Principles of Accounting 1.7 General Study and Resource Requirements o Students are expected to attend classes with the weekly worksheets and subject support material

provided in Moodle. Students should read this material before coming to class to improve their ability to participate in the weekly activities.

o Students will require access to the internet and their KOI email and should have basic skills in word processing software such as MS Word, spreadsheet software such as MS Excel and visual presentation software such as MS PowerPoint.

o Computers and WIFI facilities are extensively available for student use throughout KOI. Students are encouraged to make use of the campus Library for reference materials.

Resource requirements specific to this subject: Students should have a non-programmable calculator. Applications in smart phones will not be sufficient to perform the required calculations in class.

Approved by KOI Academic Board for T2 2020

mailto:[email protected]
ACC701

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2. Academic Details 2.1 Overview of the Subject This subject introduces students to special topics relating to Australian financial reporting with an emphasis on recognition and measurement of assets and liabilities. It comprehensively covers a number of Australian-International Financial Reporting Standards relevant to reporting problems in particular areas (such as cash flows and revenue), and with reference to particular types of assets and liabilities (such as intangible assets, share-based payments, leases and complex financial instruments). In addition, the expanded disclosure is reviewed along with various proposals for strengthening external financial reporting. 2.2 Graduate attributes for postgraduate courses Graduates of Postgraduate courses from King’s Own Institute will achieve the graduate attributes expected from successful completion of a Master’s degree under the Australian Qualifications Framework (2nd edition, January 2013). Graduates at this level will be able to apply an advanced body of knowledge in a range of contexts for professional practice or scholarship and as a pathway for further learning. King’s Own Institute’s key generic graduate attributes for a master’s level degree are summarised below:

Across the course, these skills are developed progressively at three levels:

o Level 1 Foundation – Students learn the skills, theories and techniques of the subject and apply them in stand-alone contexts

o Level 2 Intermediate – Students further develop skills, theories and techniques of the subject and apply them in more complex contexts, beginning to integrate the application with other subjects.

o Level 3 Advanced – Students have a demonstrated ability to plan, research and apply the skills, theories and techniques of the subject in complex situations, integrating the subject content with a range of other subject disciplines within the context of the course.

KOI Master’s Degree Graduate Attributes

Detailed Description

Knowledge Current, comprehensive and coherent knowledge, including recent developments and applied research methods

Critical Thinking

Critical thinking skills to identify and analyse current theories and developments and emerging trends in professional practice

Communication

Communication and technical skills to analyse and theorise, contribute to professional practice or scholarship, and present ideas to a variety of audiences

Research and Information Literacy

Cognitive and technical skills to access and evaluate information resources, justify research approaches and interpret theoretical propositions

Creative Problem Solving Skills

Cognitive, technical and creative skills to investigate, analyse and synthesise complex information, concepts and theories, solve complex problems and apply established theories to situations in professional practice

Ethical and Cultural Sensitivity

Appreciation and accountability for ethical principles, cultural sensitivity and social responsibility, both personally and professionally

Leadership and Strategy

Initiative, leadership skills and ability to work professionally and collaboratively to achieve team objectives across a range of team roles Expertise in strategic thinking, developing and implementing business plans and decision making under uncertainty

Professional Skills High level personal autonomy, judgement, decision-making and accountability required to begin professional practice

Approved by KOI Academic Board for T2 2020

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2.3 Subject Learning Outcomes Listed below, are key knowledge and skills students are expected to attain by successfully completing this subject:

Subject Learning Outcomes Contribution to Graduate Attributes

a) Explain and apply the concepts and regulations relating to financial accounting in accounting settings

b) Articulate measurement issues related to the covered topics; and locate and implement the disclosure requirements related to the covered topics

c) Identify and solve financial accounting problems by applying analytical and problem solving techniques

d) Demonstrate technical competence in the relevant complex areas of accounting where measurement and recognition judgements need to be made.

2.4 Subject Content and Structure Below are details of the subject content and how it is structured, including specific topics covered in lectures and tutorials. Reading refers to the text unless otherwise indicated. Weekly Planner:

Week (beginning)

Topic Covered in Each Week’s Lecture

Reading(s) Expected work as listed in Moodle

1 06 Jul

Accounting regulation and the conceptual framework Loftus: Ch. 1

Tutorial exercises as listed in Moodle

2 13 Jul Statement of cash flows

Loftus: Ch. 17 AASB 107 Tutorial exercises

3 20 Jul Revenue

Loftus: Ch. 15 AASB 15

Tutorial exercises

4 27 Jul Intangible assets

Loftus: Ch. 6 AAS8 138

Tutorial exercises

5 03 Aug Employee benefits

Loftus: Ch. 9 AASB 119

Tutorial exercises

6 10 Aug Mid trimester test

Assignment review Mid trimester exams

16 Aug 2020 –

23 Aug 2020 Mid trimester break

7 24 Aug Share-based payments

Loftus: Ch. 14 AASB 2

Tutorial exercises

8 31 Aug Leases

Loftus: Ch. 10 AASB 16

Tutorial exercises

9 07 Sep Financial instruments Part I

Ch. 11 (pp. 401-415) AASB 7, 9, 132

Case study due Deferred mid trimester exams – see Section 2.6 below for more information Tutorial exercises

10 14 Sep Financial instruments Part II

Loftus: Ch. 11 (pp. 416-454) AASB 7, 9, 132

Tutorial exercises

Approved by KOI Academic Board for T2 2020

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11 21 Sep Earnings per share

Loftus: Ch. 19 AASB 133

Tutorial exercises

12 28 Sep Revision lecture Revision exercises

13 04 Oct Study Review Week

14 12 Oct Final Exam Week

Please see exam timetable for exam date, time and location

15 18 Oct

Student Vacation begins Enrolments for T320 open

16 26 Oct

Results Released 27 Oct 2020 Certification of Grades 30 Oct 2020

T320 begins 02 Nov 2020

1 02 Nov

Week 1 of classes for T320 Friday 30 Oct 2020 – Review of Grade Day for T220 – see Sections 2.6 and 3.2 below for more information.

2.5 Public Holiday Amendments Please note: KOI is closed on all scheduled NSW Public Holidays. T220 has one (1) public holiday (Labour Day) that occurs during this trimester. Classes scheduled for this public holiday (Calendar Class Dates) will be rescheduled as per the table below. This applies to ALL subjects taught in T220. Please see the table below and adjust your class timing as required. Please make sure you have arrangements in place to attend the rescheduled classes if applicable to your T220 enrolment. Classes will be conducted at the same time and in the same location as your normally scheduled class except these classes will be held on the date shown below.

Calendar Class Date Rescheduled Class Date

Monday 05 October 2020 (Week 13) Study Review Week

Not required

2.6 Review of Grade, Deferred Exams & Supplementary Exams/Assessments Review of Grade: There may be instances when you believe that your final grade in a subject does not accurately reflect your performance against the subject criteria. Section 8 of the Assessment and Assessment Appeals Policy (www.koi.edu.au) describes the grounds on which you may apply for a Review of Grade. If this happens and you are unable to resolve it with the Academic staff concerned then you can apply for a formal Review of Grade within the timeframes indicated in the following sections of this subject outline – Supplementary Assessments, 3.2 Appeals Process as well as the Assessment and Assessment Appeals Policy. Please ensure you read the Review of Grade information before submitting an application.

Approved by KOI Academic Board for T2 2020

ACC701

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Review of Grade Day: Final exam scripts will not normally be returned to students. Students can obtain feedback on their exam performance at the Review of Grade Day. KOI will hold the Review of Grade Day for all subjects studied in T220 on

Friday 30 October 2020

Only final exams will be discussed as all other assessments should have been reviewed during the trimester. If you fail one or more subjects and you wish to consider applying for a Review of Grade you are STRONGLY ADVISED to attend the Review of Grade Day. You will have the chance to discuss your final exam with your lecturer, and will be advised if you have valid reasons for applying for a Review of Grade (see Section 3.2 below and the Assessment and Assessment Appeals Policy). A formal request for a review of grade may not be considered unless you first contact the subject coordinator to discuss the result. Deferred Exams: If you wish to apply for a deferred exam, you should submit an Application for Assignment Extension or Deferred Exam Form before the prescribed deadline. If you miss your mid-trimester or final exam there is no guarantee you will be offered a deferred exam. You must apply within the stated timeframe and satisfy the conditions for approval to be offered a deferred exam (see Section 8.1 of the Assessment and Assessment Appeals Policy and the Application for Assignment Extension or Deferred Exam Forms). In assessing your request for a deferred exam, KOI will take into account the information you provide, the severity of the event or circumstance, your performance on other items of assessment in the subject, class attendance and your history of previous applications for special consideration. Deferred mid-trimester exams will be held before the end of week 9. Deferred final exams will be held on two days during week 1 or 2 in the next trimester. You will not normally be granted a deferred exam on the grounds that you mistook the time, date or place of an examination, or that you have made arrangements to be elsewhere at that time; for example, have booked plane tickets. If you are offered a deferred exam, but do not attend you will be awarded 0 marks for the exam. This may mean it becomes difficult for you to pass the subject. If you apply for a deferred exam within the required time frame and satisfy the conditions you will be advised by email (to your KOI student email address) of the time and date for the deferred exam. Please ensure that you are available to take the exam at this time. Marks awarded for the deferred exam will be the marks awarded for that item of assessment towards your final mark in the subject. Supplementary Assessments (Exams and Assessments): A supplementary assessment may be offered to students to provide a final opportunity to demonstrate successful achievement of the learning outcomes of a subject. Supplementary assessments are only offered at the discretion of the Board of Examiners. In considering whether or not to offer a supplementary assessment, KOI will take into account your performance on all the major assessment items in the subject, your attendance, participation and your history of any previous special considerations. Students are eligible for a supplementary assessment for their final subject in a course where they fail the subject but have successfully completed all other subjects in the course. You must have completed all major assessment tasks for the subject and obtained a passing mark on at least one of the major assessment tasks to be eligible for a supplementary assessment. If you believe you meet the criteria for a supplementary assessment for the final subject in your course, but have not received an offer, complete the “Complaint, Grievance, Appeal Form” and send your form

Approved by KOI Academic Board for T2 2020

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to [email protected]. The deadline for applying for supplementary assessment is the Friday of the first week of classes in the next trimester. If you are offered a supplementary assessment, you will be advised by email to your KOI student email address of the time and due date for the supplementary assessment – supplementary exams will normally be held at the same time as deferred final exams during week 1 or week 2 of the next trimester. You must pass the supplementary assessment to pass the subject. The maximum grade you can achieve in a subject based on a supplementary assessment is a PASS grade. If you: o are offered a supplementary assessment, but fail it; o are offered a supplementary exam, but do not attend; or o are offered a supplementary assessment but do not submit by the due date; you will receive a FAIL grade for the subject. 2.7 Teaching Methods/Strategies Briefly described below are the teaching methods/strategies used in this subject:

o Lectures (2 hours/week) are conducted in seminar style and address the subject content, provide motivation and context and draw on the students’ experience and preparatory reading.

o Tutorials (2 hours/week) include class discussion of case studies and research papers, practice sets and problem-solving and syndicate work on group projects. Tutorials often include group exercises and so contribute to the development of teamwork skills and cultural understanding. Tutorial participation is an essential component of the subject and contributes to the development of many of the graduate attributes (see section 2.2 above). Tutorial participation contributes towards the assessment in many subjects (see details in Section 3.1 for this subject). Supplementary tutorial material such as case studies, recommended readings, review questions etc. will be made available each week in Moodle.

o Online teaching resources include class materials, readings, model answers to assignments and exercises and discussion boards. All online materials for this subject as provided by KOI will be found in the Moodle page for this subject. Students should access Moodle regularly as material may be updated at any time during the trimester

o Other contact – academic staff may also contact students either via Moodle messaging, or via email to the email address provided to KOI on enrolment.

2.8 Student Assessment Provided below is a schedule of formal assessment tasks and major examinations for the subject.

Assessment Type When Assessed Weighting Learning Outcomes Assessed

Assessment 1: Mid trimester test

Week 6 20% a, b, c, d,

Assessment 2: Case study

Week 9 30% c, d

Assessment 3: Final examination (2,5 hours + 10 min reading time)

Final exam week 50% a, b, c, d

Requirements to Pass the Subject:

To gain a pass or better in this subject, students must gain a minimum of 50% of the total available subject marks.

Approved by KOI Academic Board for T2 2020

mailto:[email protected]
ACC701

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2.9 Prescribed and Recommended Readings Provided below, in formal reference format, is a list of the prescribed and recommended readings.

Prescribed Text: Loftus, J., Leo, K., Daniliuc, S., Boys, N., Luke, B., Ang, H. and Byrnes, K., 2018. Financial reporting. 2nd ed. Milton, QLD John Wiley and Sons Australia Ltd. Available from: ProQuest Ebook Central. Recommended Readings: Deegan, C., 2020. Financial accounting. 9th ed. McGraw-Hill Education, North Ryde, NSW. Elliott, B. and Elliott, J., 2015. Financial accounting and reporting. 18th ed. Harlow, U.K.: Pearson. Fridson, M. and Alvarez, F., 2011. Financial statement analysis workbook: a practitioner’s guide. 4 th ed. John Wiley & Sons, Incorporated, New York. Available from: ProQuest Ebook Central. Goodwin, J., Ahmed, K. and Heaney, R., 2008. The effects of international financial reporting standards on the accounts and accounting quality of Australian firms: a retrospective study. Journal of contemporary accounting and economics, 4(2), pp.89-119. Henderson, S., Peirson, G., Herbohn, K., Artiach, T. and Howieson, B., 2017. Issues in financial accounting. 16th ed. Australia: Pearson. Hoggett, J., 2018. Accounting. 10th ed. Wiley. Melbourne. Available from: ProQuest Ebook Central. Messier, W. and Schmidt, M., 2018 Offsetting misstatements: the effect of misstatement distribution, quantitative materiality, and client pressure on auditors’ judgments. Accounting review, 93(4), pp. 335–357. Available from: EBSCO Databases. Wild, J., Subramanyam, K. and Halsey, R., 2014. Financial statement analysis. 11th ed. New York: McGraw-Hill Education. Australian Accounting Standards: Australian Accounting Standards are available for viewing or downloading from the AASB’s homepage (http://www.aasb.gov.au/). References available from EBSCOhost research databases: o Financial Review (Australia) o Accounting and Finance o Accounting, Auditing & Accountability Journal o Accounting Research Journal o Accounting Review o Acuity o Australasian Accounting, Business and Finance Journal o Australian Journal of Accounting Education o Australian Journal of Management o In The Black o Journal of Accounting and Economics o Journal of Applied Research in Accounting and Finance Useful Websites: The following websites are useful sources covering a range of information useful for this subject. However, most are not considered to be sources of Academic Peer Reviewed theory and research. If your assessments require academic peer reviewed journal articles as sources, you need to access such sources using the Library database, Ebscohost, or Google Scholar. Please ask in the Library if you are unsure how to access Ebscohost. Instructions can also be found in Moodle.

Approved by KOI Academic Board for T2 2020

http://www.aasb.gov.au/
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The following websites may be useful in interpreting the International AASB Standards: o Australian Accounting Standards Board www.aasb.gov.au/ o CPA Australia www.cpaaustralia.com.au o Chartered Accountants Australia and New Zealand www.charteredaccountants.com.au/ o Institute of Public Accountants www.publicaccountants.org.au/ o Proactive Accountants Network http://proactiveaccountants.net/

3. Assessment Details 3.1 Details of Each Assessment Item The assessments for this subject are described below. The description includes the type of assessment, its purpose, weighting, due date and submission requirements, the topic of the assessment, details of the task and detailed marking criteria, including a marking rubric for essays, reports and presentations. Supplementary assessment information and assistance can be found in Moodle. KOI expects students to submit their own original work in both assignments and exams, or the original work of their group in the case of group assignments. Material in assignments which comes from the work of others must be appropriately acknowledged. Assessment 1 Assessment Type: Mid trimester test – Individual Assessment – closed book. Purpose: This assessment is designed to reinforce subject content taught during the trimester. This contributes to learning outcomes a, b, c, d. Value: 20% Due Date: Week 6 Topic: Weeks 1 to 5 subject content. Task Details: The mid trimester test will be 60 minutes duration, held in Lecture class in week 6. Students are expected to bring a non-programmable calculator and writing pens to the test. No other materials will be permitted. Assessment 2 Assessment Type: Individual research assessment Purpose: To allow students to apply the technical knowledge of relevant accounting standards to financial reporting settings. This assessment relates to learning outcomes c, d. Value: 30% Due Date: Week 9 – 8:00 pm Wednesday of Week 9 Submission: Submission must be made to the Moodle Assignment Link on the KOI Moodle Subject Home Page by 8.00 pm Wednesday of Week 9. A printed copy must be submitted to the Lecturer at the Week 9 Lecture to assist with marking. All assignments must have a signed KOI Assignment Coversheet included with the submission. Topic: Reporting and Disclosure of Intangible Assets Task Details: Each student is required to choose an ASX listed firm and analyse its 2019 financial statements. The analysis must focus on discussing the firm’s reporting and disclosure practices on intangible assets. In the discussion, detail the accounting policy that the firm follows in reporting, measuring and disclosing its intangible assets. The discussion must be supported by the requirements prescribed by AASB 138 and relevant academic and professional discourse. Justify why the firm adopted the policy in its 2019 financial reports rather than other policies permitted under AASB 138. To achieve this, students must present an alternative economic outcome in terms of accounting profit and net assets, if the firm chooses a policy permitted under AASB 138 but different to the one that was used in its 2019 financial reports. Students are also required to research on the

Approved by KOI Academic Board for T2 2020

http://www.aasb.gov.au/
http://www.cpaaustralia.com.au/
http://www.charteredaccountants.com.au/
http://www.publicaccountants.org.au/
http://proactiveaccountants.net/
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economic, institutional, historical and cultural backgrounds of the firm to make sense its accounting choice in relation to intangible assets. Note that each student must choose a unique ASX listed firm, the firm must NOT be in mining or banking industry; so get in early and report to your tutor your choice of the firm, once it is locked in by your tutor, no other students in the subject (not just your tutorial class) are permitted to research the same firm. Research requirements: Students need to support their analysis with reference to relevant material from the text and a minimum of eight (8) suitable, reliable, current and academically acceptable sources – this should include at least 2 peer-reviewed academic journal articles. Presentation: 2000 + 10% word short report format. Title page, executive summary, table of contents, appropriate headings and sub-headings, recommendations/findings/conclusions, in-text referencing and reference list (Harvard – Anglia style), attachments if relevant. Single spaced, font Times New Roman 12pt, Calibri 11 pt or Arial 10 pt. Marking Guide: Interpretation and representation 20% Calculations 20% Analysis 20% Assumptions 20% Communication 20% Total mark will be scaled to a mark out of 30 subject marks.

Approved by KOI Academic Board for T2 2020

ACC701

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Marking Rubric for ACC701 Financial Accounting Assessment 2

Criteria Fail

(0 – 49%) Pass

(50 – 64%) Credit

(65 – 74%) Distinction (75 – 84%)

High Distinction (85 – 100%)

Interpretation and Representation 20%

Does not provide explanations of information presented in mathematical form. Does not make appropriate inferences based on that information. Does not convert relevant information into an insightful mathematical portrayal.

Provides somewhat accurate explanations of information presented in mathematical forms, but occasionally makes minor errors related to computations or units. Makes some inferences based on that information. Completes conversion of information but resulting mathematical portrayal is only partially appropriate or accurate.

Provides mostly accurate explanations of information presented in mathematical form. Makes mostly appropriate inferences based on that information. Converts relevant information into an insightful mathematical portrayal in a way that contains minimal inaccuracies

Provides accurate explanations of information presented in mathematical form. Makes appropriate inferences based on that information. Competently converts relevant information into an insightful mathematical portrayal in a way that contributes to a further and deeper understanding.

Provides accurate explanations of information presented in mathematical form. Makes skilful inferences based on that information. Skilfully converts relevant information into an insightful mathematical portrayal in a way that contributes to a further or deeper understanding.

Calculations 20%

Does not perform accurate calculations. Formulae and workings either not provided or incomplete. Many errors.

Performs calculations which solve the basic and/or most obvious problem(s). Main formulae and workings only provided. Some errors.

Performs mostly accurate calculations which are sufficiently comprehensive to solve most (of the) problem(s). Most formulae and workings provided – some gaps. Minor errors

Performs mostly accurate calculations which are sufficiently comprehensive to solve the problem(s). Most/all formulae and workings provided – minimal gaps. Minimal errors

…

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