topic1_class_ Financial Reporting Environment Presentation_3pp

Topic1_class_ Financial Reporting Environment Presentation_3pp

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1 1 Welcome to Financial Accounting A (ACCT 2011) Semester 2, 2009 2 Focus of the unit s Intermediate level financial accounting: b Theories and theoretical debates about various aspects of accounting b Formal financial reporting environment s Specifically, “external financial reporting” via “general purpose financial reports” s Institutional arrangements: regulators and regulations s Are accounting standards regulations or are they conceptual/theoretical principles? b What do published financial reports look like? s Do these reports tell us what people might think they tell us? b Dealing with financial reporting standards s Reading, understanding, applying s Practical applications. 3 Why take this unit? s Why do you think other members of the class would take this unit? s Why are you taking this unit?
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2 4 Overview: s Course Staff b Sue Newberry (Unit Co-ordinator) b Isabel Gordon b Janice Loftus b Mr Mark McCoy (Senior Tutor) s Contact details on page 1 of course outline and consultation times on Blackboard (Staff Information) s Review email contact policy on page 1 of course outline s Prerequisites b ACCT1001, ACCT1002, ECMT1010 s Class times b One 2 hour lecture per week b One 1 hour tutorial commencing week 2 b Please attend your timetabled tutorial 5 Quick overview of the unit s Assessment components b Case study 15% b Mid-semester exam 35% b Final exam 50% s Mid-semester exam b Saturday September 19th 2009 – morning, 2 hours b Format and venue announced week prior to exam 6 Overview of the unit s Prescribed textbook: b Deegan “Australian Financial Accounting” 5 th ed., 2007 b Access to Accounting Standards: handbook 2009 (either CPA or CA) or download individual standards from AASB website b Some other prescribed readings (Access through e -Reserve from library website) s Lecture materials b Posted on Blackboard the day before the lecture b You may wish to bring a print copy to class so you can make notes/do examples s Self-study and tutorial material b On Blackboard the week before class b Consist of numerical and judgemental questions b Suggested solutions for self-study material on Blackboard the week after the topic b Suggested solutions for tutorials provided only in tutorials
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3 7 Overview of the unit Workload - See page 6 of outline s Academic board guidelines indicate: s One credit point equates to 1.5 to 2 hours of student effort per week s For an average student seeking to get an average result this equates to 9 to 12 hours per week on learning for a six credit point unit (e.g. ACCT2011) s An average student should plan to spend at least 6 hours each week on active learning beyond class time s Content s See weekly topic guide in unit outline (p.10-11)
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This note was uploaded on 08/27/2011 for the course ACCT 2011 taught by Professor D during the Three '11 term at University of Sydney.

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Topic1_class_ Financial Reporting Environment Presentation_3pp

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