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Course: ACCG 101, Spring 2012School: Alabama
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CEO 500 95% IT 2 2 HR 90% 30 3 1 30 20 35 5 10 2-3 The Pursuit of HappynessJerry 1w Maguire ** ? 7 10 50% IBM 3 10 40 40 20 30 40
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CEO
500
95% IT
2
2
HR
90%
30 3 1 30
20
35 5
10 2-3
The Pursuit of HappynessJerry 1w Maguire
**
?
7 10 50%
IBM
3
10
40 40
20 30
40
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Alabama - ACCG - 101
ACCG 323ACCG 323Week 1The Australian AccountingEnvironmentEnvironmentbyDr Parmod ChandLecture Outline1.Introduction to ACCG 3232.Standard Setting in a Political EnvironmentSetting in Political Environment3.Conceptual Issues in Standard Sett
Alabama - ACCG - 101
ACCG323ACCG323Week 2Introduction to Accounting TheoryPhilip SinnaduraiSinnadurai1Expectations of students during myof students during mylectures The lecture notes are only a guide. Seek student consultation in person, ratherstudent consultatio
Alabama - ACCG - 101
ACCG323ACCG323Week 3Normative Accounting TheoryPhilip Sinnadurai1AnnouncementThe list of staff members who are onconsultation is now on the ACCG323Blackboard.They are available for consultation from thisweek (i.e. week 3)2Lecture outlineLect
Alabama - ACCG - 101
ACCG323ACCG323Week 4Positive Accounting TheoryPhilip Sinnadurai1AnnouncementMid-Semester Exam will be held on Saturday 27March from 11am-1pm. The exam will test materialscovered till week 4 lecture (i.e. till Positive Accountingtheory).More inf
Alabama - ACCG - 101
ACCG323ACCG323Week 5Critical Dimensions in AccountingPhilip Sinnadurai1AnnouncementsMid-Semester Exam will be held on Saturday 27 Marchfrom 10.50am-1pm. The exam will test materials coveredtill week 4 lecture (i.e. till Positive Accounting theory
Alabama - ACCG - 101
ACCG323ACCG323Week 6Behavioural Research in AccountingPhilip Sinnadurai1AnnouncementsMid-Semester Exam If you have missed the exam then lodge anAdvice of Absence form with the student centre by the end of thisweek (i.e. week 6) and you must provi
Alabama - ACCG - 101
ACCG 323ACCG 323Week 7Ethics in Accountingin AccountingAnnouncements1. The Ethical Case Study Assignment (worth 15% of the overallassessment) has been placed on the ACCG323 Blackboard.The case study assignment is due for submission withoutexcepti
Alabama - ACCG - 101
ACCG 323ACCG 323Week 8International Harmonization ofAccountingAccountingbyDr Parmod ChandAnnouncementsMonday tute group attend any other tute for this week.You will hand-in the homework next week in your owntutes.2Lecture Outlineoooooo
Alabama - ACCG - 101
ACCG 323Week 9Accounting for LeasesbyDr Parmod ChandLecture Outline1.INTRODUCTION2.DEFINITION OF LEASES3.RECOGNITION OF LEASES4.OPERATING LEASES5.FINANCE LEASES6.CLASSIFICATION OF FINANCE LEASES7.EXAMPLES OF LEASES8.ACCOUNTING FOR FIN
Alabama - ACCG - 101
ACCG 323Week 10Accounting for Intangible AssetsbyDr Parmod ChandAnnouncementEthical Case Study Assignment is due on Monday10th May 5pm in BESS (E4B 106). Penalty at 25%per day.2Lecture OutlineIntangible assetsDefinitionDifferences between tan
Alabama - ACCG - 101
ACCG 323Week 11Accounting For Employee BenefitsbyDr Parmod ChandAnnouncements1. Tute solutions for Practical Topics (i.e. Lease, Intangibles & Employee Benefits)will be placed on Blackboard. Note: Only for practical questions (i.e. not thetheory p
Alabama - ACCG - 101
ACCG 323Week 12Accounting for Heritage Assets andBiological AssetsbyDr Parmod ChandAnnouncements1. Tute solutions for Practical Topics (i.e. Lease, Intangibles & Employee Benefits)will be placed on Blackboard. Note: Only for practical questions (i
Alabama - ACCG - 101
ACCG 323REVISION LECTURESome Guidelines on Additional QuestionsNote: The suggested guidelines only provide someimportant points which you may include in your answers.You still need to include additional points(information) from your textbook, lectur
Alabama - ACCG - 101
ACCG 323 REVISION LECTURE_Saturday 29th of May in E7B Mason:Session 18am 11am (for students with surnames A-J)Session 21pm 4pm (for students with surnames K-R)Session 35pm 8pm (for students with surnames S-Z)byDr Parmod ChandNote: This revision
Alabama - ACCG - 101
ACCG 323Week 13Statement on Final Exam & HelpfulExamination TechniquesbyDr Parmod ChandStatement on Final ExamExam Paper with Separate AnswerQuestions totalling 100 marks.Booklet.SevenAttempt ALL questions, except where you have a choiceof 1 o
Alabama - ACCG - 101
Corporate Accounting andReportingWeek 1Overview of regulationLearning objectivesOverview of the Australian corporatereporting environment Pre IFRS era,IFRS era and recent developmentsIFRS era and recent developments2Characteristics of a company
Alabama - ACCG - 101
Corporate Accounting andReportingWeek 2Accounting for share issues anddistributions to owners1Learning objectivesTo understand the accounting for shareissuesTo understand the nature andaccounting for reserves anddistributions to owners2Types
Alabama - ACCG - 101
Reorganisation of Share CapitalReorganisation of Share CapitalWeek 3byDr Parmod ChandLearning 0bjectivesTo understand the various ways of reorganisingshare capital e.g. redemption of preferenceshares and share buybackTo understand the accounting
Alabama - ACCG - 101
Debt SecuritiesWeek 4byDr Parmod ChandLearning ObjectivesTo understand the terminology surrounding issue of debt.To learn that debt issues can be regulated or unregulated in away similar to share issues.To learn the different types of debt and how
Alabama - ACCG - 101
Corporate accounting and reportingWeek 5Investment in new assets,introduction to business combinations and associatesbyDr Parmod ChandIntroduction Business expansion comes in different forms,including but not limited to: Single-asset acquisition
Alabama - ACCG - 101
3/30/2010ACCG310Week6lectureChapter17ThecorporategroupLecturereferences Text Chapter17 AASB127 AASB3213/30/2010Underlyingassumption UnderAABS127,theassumptionconcerningthenatureandreportingofcorporategroupis theentityconcept itsfeaturesand
Alabama - ACCG - 101
4/12/2010ACCG3102010Semester1Week7lectureAcquisitionmethodApplicationaftercontroldateLecturereferencesText Chapter18(whereindicated)Text Chapter19(allother)AASB3AASB127AASB136214/12/2010Substitutioninperiodsaftercontroldate Retainedprofits
Alabama - ACCG - 101
Department of Accounting and FinanceAccg 310Corporate Accounting and Reporting2010 Semester 1Week 8 LecturePage 1INTRA-GROUP TRANSACTIONSJubb chapter 20INTRODUCTIONTransactions:*Between parent and subsidiary*Between fellow subsidiaries.are i
Alabama - ACCG - 101
5/4/2010ACCG3102010semester1Week9lectureChapter21Directnoncontrollinginterest(NCI)Introduction Noncontrollingshareholdersrefertoallshareholdersofsubsidiarycompaniesthatarenotmembersofthesamegroup Theentitlementsofnoncontrollingshareholders,call
Alabama - ACCG - 101
Department of Accounting and FinanceAccg 310Corporate Accounting and Reporting2010 Semester 1Week 10 LectureINDIRECT INTERESTSJubb ch. 231OVERVIEW ON THREE TIER GROUPSThree tier group contains the principal (the ultimate parent) and one nestedgr
Alabama - ACCG - 101
Lecture example 1: Adapted from Example 4.1 from page 64 67 Simple shareissuesWade Ltd was registered on 30 June 20X6. The directors issued a prospectus calling forapplications for 100 000 shares with a full issue price of $1 per share, payable 50c on
Alabama - ACCG - 101
Department of Accounting and FinanceAccg 310Corporate Accounting and Reporting2010 Semester 1Week 6 Lecture examples1FULL PURCHASE CONSOLIDATIONSimple illustration of substitution removal of double countingIn the beginning, two separate companies,
Alabama - ACCG - 101
Department of Accounting and FinanceAccg 310Corporate Accounting and Reporting20010 Semester 1Week 7Lecture examplesCONSOLIDATION AFTER CONTROL DATENote: Boss and Ruled series of examples are reprised from week 61Example 5: Consolidation after co
Alabama - ACCG - 101
Department of Accounting and FinanceAccg 310Corporate Accounting and Reporting2010 Semester 1Week 9 lecture examplesDirect NCIPage 1Example 1: basic NCI worksheetCog Ltd buys 60% of Bog Ltd shares, gains control. Bog's accounts show fair values.(
Alabama - ACCG - 101
Corporate Accounting andReportingWeek 11Equity AccountingLearning objectivesTo understand the differences betweensignificant influence and controlTo prepare journal entries in relation toprepare journal entries in relation toinvestment in associa
Alabama - ACCG - 101
Equity accountingLecture example 1: Investment in associate (simple cost and equity accounting)Odom Ltd purchased a 30 percent shareholding in Bryant Ltd on 1 Jan 2007 for$60 000. This purchase resulted in Odom having significant influence overBryant.
Alabama - ACCG - 101
Corporate Accounting andReportingWeek 12Company Income TaxLearning objectivesTo understand the differences betweenaccounting profit and taxable incomeTo understand balance sheet approachof tax-effect accounting2Accounting profit and taxableinco
Alabama - ACCG - 101
Additional ExercisePrepare a deferred tax worksheet to determine the balance of deferred tax assets andliabilities at the financial year end of 2007. Prepare journal entries to recognise theamount of deferred tax assets and liabilities.2007:Carrying
Alabama - ACCG - 101
Lecture example 1: Current taxThe company had four items that had to be treated differently for tax and accountingpurposes.(i) The plant and equipment was purchased on 30 June 2005 for $10 000. Thedepreciation rates for accounting purposes and tax pur
Alabama - ACCG - 101
BUSL320TUTOTIAL6(WEEK7)Question1Eric Yong41899571Question 1Summary Of Case A)Bravo bought the shop at a cost of $250,000 forleasingB)He signed contracts on 29 September, 1999C)The payment was made on 6 January ,2000Discuss the capital gains tax
Alabama - ACCG - 101
BUSL320TUTOTIAL8(WEEK9)Lan LIU41362136Question 2What amount would be allowed as a deduction forthe decline in value of the following itemspurchased by a taxpayer and used solely for thepurpose of producing assessable income?(c) A computer softwar
Alabama - ACCG - 101
Lecture 1Operating Framework of the Australian Tax SystemTax AdministrationBUSL320 Hope AshiaborMacquarie University1.2.1The Nature of TaxFramework in which the Tax Laws operate :Constitutional Basis of Taxation3.4.Sources of Income Tax LawT
Alabama - ACCG - 101
MACQUARIE UNIVERSITYFACULTY OF BUSINESS AND ECONOMICSDEPARTMENT OF BUSINESS LAWSTUDY GUIDEUnit:BUSL320 - Revenue LawConvenor:Assoc. Professor Hope ASHIABOROffice:W3A room 430Phone:9850 8457Email:hope.ashiabor@law.mq.edu.auSession:Seco
RelativeResourceManager;JSESSIONID=TYVsKztCFNJ1rnGMJl8vgWqpTJppWHp81vLvJ3jrvCLlz19xZmwt!1153023152!c
Alabama - ACCG - 101
BUSL320: TOPICS TO FOCUS ON FOR EXAMPREPARATIONNotes on the coverage of this exam are set out on pages 7- 8 of your Study Guide.OTHER MATTERS RELATING TO THE EXAM:The final exam is divided into 2 parts. The first part covers 15 multiple choicequestio
Alabama - ACCG - 101
EXERCISE 2.23 (20 minutes) Classifying product and period costs, variable and fixedcosts, manufacturing costs123456789101112Tyre costs: Product cost, variable, direct materialSales commissions: Period cost, variableWood glue: Product cost,
Alabama - ACCG - 101
EXCELASSIGNMENT1NONPRINTABLEFORMATStudentemail:Hi BillWondering if it is possible for you to further explain the 'Fixed per year' column for what Iassume are to be variable costs. How can you have a fixed figure for a variable element?BillsResponse:
Alabama - ACCG - 101
EXCELASSIGNMENT2DISCUSSIONNonprintableformatStudentsquestionTwoquestionsthatIamnotveryclearis:Itsaysinthequestion'Job681finishedat31Augandwaitingfordeliveryandinvoicingtocustomer.'DoesthismeanthatJob681hasbeenalreadysoldandwedonotputthisintoFinishedG
Alabama - ACCG - 101
8/7/2009Unit OutlineRandom Weekly AssignmentsFive (5) of these will be collected and marked byyour tutors for your HOMEWORK QUESTIONSTutors will NOT know which weeks they will becollecting as this will be decided by the LICcollecting as this will b
Alabama - ACCG - 101
What are cost behaviour, costestimation and cost prediction? Cost behaviour The relationship between a cost and the level ofactivity or cost driver Cost estimation The process of determining the cost behaviour ofa particular cost item (eg High Low
Alabama - ACCG - 101
CVP AnalysisCVP Analysis pp. 911-940 Week 3Aim: To assist managers in making decisionsto improve _ and increaseshareholder valueThis is a technique used to determine theeffects of changes in an organisations sales_ on:Used to analyse effects on pr
Alabama - ACCG - 101
Week3LectureExamplesExample1:ThepromotersofAustralianIdolneedtoknowhowmanyticketstheyneedtosellforthefinalconcerttobreakevenonallthecostsassociatedwiththeproduction.Theinformationyouhavebeengivenis:Sellingpriceofticket=$100;TotalFixedcosts=$750000;
Alabama - ACCG - 101
Tactical versus StrategicDecision MakingSTRATEGIC or LONG TERMDECISIONSInvolve large increases/decreases in capacityrelated resourcesTactical decisions (Short to medium term)do not require significant or permanentMore difficult to reverse and effe
Alabama - ACCG - 101
WEEK 4 Lecture Examples (DECISION MAKING PART 1)Example 1: Thorpe Ltd has a plant capacity of 60 000 units per month. Unit costs at acapacity are:Direct Materials$2.50 Fixed overhead$1.50Direct Labour$3.00 Fixed marketing$1.00Variable overhead$2
Alabama - ACCG - 101
Major Influences on PricingDecisionsSee Exhibit 20.1- Factors that Influence priceAll of the following 5 will impact on what price is set inthe marketplace:Market positioning (our share of the market or qualityof the product can assist in setting hi
Alabama - ACCG - 101
Week 6 Costing SystemsExhibitsAccumulates product related costs and uses aseries of procedures to assign these to a firms finalproductsProduction CostsExhibit 4.1 (page 138) for flow of costsAlso read the real life cases on pages 130-131 oftext)U
Alabama - ACCG - 101
Week 6 Lecture Example on Job Order CostingJacaranda Company operates a small printing works and uses a job costing system. Thedata provided below is for the month of August, 200X.1. Balances as at 1 August, 2000XJob No.Materials ($)Labour ($)24 00
Alabama - ACCG - 101
Week 6 Lecture Example on Job Order Costing Student HandoutPrior to starting your answer you need to look for the following data:1. You need to calculate the predetermined overhead rate. This requires the total of manufacturing in process and the costd
Alabama - ACCG - 101
10/5/2009What are overhead costs?ACCG200 Fundamentalof management accounting Manufacturing overhead costs (MOH)all manufacturing overhead costs other thandirect labour and direct material.i) cannot be traced to individual products;ii) can be trace
Alabama - ACCG - 101
Q1. The Smith company produces two products, A and B in two productiondepartments, P1 and P2. Information in relation to the production are found inthe tableBudgeted overheadExpected activity (DLH)Expected activity (Machinehrs)Units producedPrime
Alabama - ACCG - 101
10/12/2009ACCG200 Management AccountingChapter 8Lecture Week 9Activity-based costingActivity based costingChapter 8James CM LauCopyright 2009 McGraw-Hill Australia Pty LtdPowerPoint Slides t/a Management Accounting 5e by Langfield-SmithPrepared
Alabama - ACCG - 101
10/19/2009ACCG200 Management AccountingWeek 10Variable and absorption costingChapter 7 (pp.338-344)James CM Lau9-2Different types of costsDirectmaterialsDirectlabolabourR&DVariableManufacturingOHDistributionVariableetcmarketing OHVari
Alabama - ACCG - 101
10/26/2009ACCG200 Management AccountingLecture Week 11BudgetingChapters 9 & 11James CM Lau9-16-1Chapter 9Budgeting systems110/26/2009Question: What are budgets?NonaccountantFinancialaccountantManagementaccountantNon technicalreportsTe
Alabama - ACCG - 101
11/3/2009ACCG200 Management AccountingChapter 10Lecture Week 12Standard costs for control: direct materialand direct labourStandard costing for controlChapters 10 and 11James CM LauCopyright 2009 McGraw-Hill Australia Pty LtdPowerPoint Slides t/
Alabama - ACCG - 101
LectureWeek13LectureExample1(JobCosting)ThefollowingincompleteinformationisprovidedinrelationtoExpanderLtdforthemonthofDecember.OpeningbalancesWorkInProcessInventory$52,000FinishedGoodsInventory$65,000ClosingbalancesRawMaterialsInventory$43,000
Alabama - ACCG - 101
LectureWeek13LectureExample2SolutionYouneedtorememberthevariousformulasforcalculatingvariancesJohnstoneLtdmanufacturesasingleproduct,Babysoftsoap.ThecostspecificationsheetshowsthefollowingforoneunitofBabysoft:5kgofmaterialY@$12perkg$604hoursoflabou