...Australian School of Business Accounting ACCT1511 ACCOUNTING AND FINANCIAL MANAGEMENT 1B Course Outline Semester 2, 2013 Part A: Course-Specific Information Please consult Part B for key information on ASB policies (including those on plagiarism and special consideration), student responsibilities and student support services. Table of Contents 0 PA RT A : COURSE-SPECIFIC INFORMA TION 1 2 STA FF CONTA CT DETA ILS COURSE DETA ILS 2 2 3 3 3 3 3 4 7 7 7 9 9 9 12 5 6 7 COURSE RESOURCES COURSE EV A LUA TION A ND DEV ELOPMENT COURSE SCHEDULE 12 13 13 2.1 Teaching Times and Locations 2.2 Units of Credit 2.3 Summary of Course 2.4 Course A ims and Relationship to Other Courses 2.5 Student Learning Outcomes 3 LEA RNING A ND TEA CHING A CTIV ITIES 3.1 A pproach to Learning and Teaching in the Course 3.2 Learning A ctivities and Teaching Strategies 4 A SSESSMENT 4.1 Formal Requirements 4.2 A ssessment Details 1 [ACCT1511 – Accounting & Financial Management 1B] PART A: COURSE-SPECIFIC INFORMATION 1 STAFF CONTACT DETAILS AFM1B staff members’ details, contact information and consultation times are consolidated together with the course timetable, which is posted separately on Blackboard. The policies regarding staff contact are as follows: The Staff are available for consultation starting from week 2 to week 13 (excluding mid-year break week) and STUVAC only. Consultation times during STUVAC will differ from those of other weeks and will be notified on Blackboard...
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...31/03/2015 Australian School of Business Australian School of Business Objective Australian School of Business 1. Understand the mechanics of revaluing assets. 2. Understand the mechanics of impairment testing. 3. Revisit the accounting treatment of inventory. ACCT1511 4. Be technically competent in journal entries and T-accounts relevant to asset revaluation, intangible assets, and inventory measurement. Topic 5. Be able to identify the accounting principles relevant to the accounting treatment of assets. Assets (2) General Principles Methods for Measuring Value Australian School of Business Measurement at Recognition: PPE The value put on the asset when first recorded. An item of property, plant and equipment that qualifies for recognition shall be measured at its cost (AASB 116, para 15) 1. Historical Cost 2. Current or Market Value (value in exchange) 3. Value in use (present value) 4. Liquidation Value Elements of costs: – Its purchase price, including import duties and non-refundable purchase taxes after deducting trade discounts and rebates – Any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. – The initial estimate of the cost of dismantling and removing the item and restoring the site on which it is located (if the company is required to do so) 5. Price-adjusted Historical Cost ...
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...Australian School of Business Accounting ACCT2522 MANAGEMENT ACCOUNTING 1 Course Outline Semester 1, 2012 Table of Contents PART A: COURSE-SPECIFIC INFORMATION 1 1 STAFF CONTACT DETAILS 1 2 COURSE DETAILS 1 2.1 Teaching Times and Locations 2.2 Units of Credit 2.3 Summary of Course 2.4 Course Aims and Relationship to Other Courses 2.5 Student Learning Outcomes 1 2 2 2 3 3 4 LEARNING AND TEACHING ACTIVITIES 3.1 Approach to Learning and Teaching in the Course 3.2 Learning Activities and Teaching Strategies 4 4 4 ASSESSMENT 5 4.1 Formal Requirements 4.2 Assessment Details 5 5 5 COURSE RESOURCES 9 6 COURSE EVALUATION AND DEVELOPMENT 10 7 COURSE SCHEDULE 11 PART B: KEY POLICIES, STUDENT RESPONSIBILITIES AND SUPPORT 1 1 ACADEMIC HONESTY AND PLAGIARISM 1 2 STUDENT RESPONSIBILITIES AND CONDUCT 1 2.1 Workload 2.2 Attendance 2.3 General Conduct and Behaviour 2.4 Occupational Health and Safety 2.5 Keeping Informed 1 2 2 2 2 3 SPECIAL CONSIDERATION AND SUPPLEMENTARY EXAMINATIONS 2 4 STUDENT RESOURCES AND SUPPORT 4 PART A: COURSE-SPECIFIC INFORMATION 1 STAFF CONTACT DETAILS Position Name Lecturer/tutor Nicole Ang Lecturer/tutor Linda Chang Tutor Mandy Cheng Tutor Kar Ming Chong Tutor Truman Mak Lecturer-inYee Shih Phua charge Tutor Kevin Teo Tutor Angela...
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...FINS1613 Business Finance Semester 2 – 2009 Version 1.0.0 12th October 2009 Contents Page 3 Page 7 Page 10 Page 14 Page 18 Page 23 Page 26 Page 29 Page 32 Page 38 Page 42 Basic Concepts Introduction to Financial Mathematics The Valuation of a Firm’s Securities Capital Budgeting Capital Budgeting Applications – Part 1 Capital Budgeting Applications – Part 2 Risk and Return The Capital Asset Pricing Model Cost of Capital and Raising Capital Capital Structure Dividend Policy Note: This course has prerequisites and, as such, these notes are written assuming that you have sound knowledge from those prerequisite courses. Business Finance– Semester 2 2009 2 Basic Concepts Basic Concepts Background Before we delve into the harder components of business finance, it is imperative that we learn the basics first. Types of Business Forms If you have previously studied Business Studies for the HSC, you can skip this section. Businesses are usually formed based on a set structure. The most common of these are: • Sole Proprietorships This is where the business is owned by a single person. It is very simple, fast to establish and generally has very minimal government regulations. The owner gets to keep all the profits himself so there is incentive to work harder. The downside is that it has unlimited liability (where if the business goes bankrupt, everything the owner owns can be taken by creditors). There is also difficulty in raising large sums of money as you are a single...
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...Accredited Tertiary Courses Listing 2012 Accredited Tertiary Courses Listing 2012 – as at 26 September 2012 1 2012 Accredited Undergraduate Courses AUSTRALIAN CAPITAL TERRITORY The Australian National University University of Canberra NEW SOUTH WALES Australian Catholic University Australian Institute of Higher Education Avondale College Charles Sturt University Kings Own Institute Macquarie University Southern Cross University Top Education Institute The University of New England The University of New South Wales The University of Newcastle The University of Sydney University of Technology, Sydney University of Western Sydney University of Wollongong Williams Business College NORTHERN TERRITORY Charles Darwin University QUEENSLAND Australian Catholic University Bond University Central Queensland University Christian Heritage College Griffith University James Cook University Queensland University of Technology The University of Queensland The University of Southern Queensland University of the Sunshine Coast SOUTH AUSTRALIA Flinders University Kaplan Business School The University of Adelaide University of South Australia Open Universities (conferred by Uni of SA) TASMANIA University of Tasmania VICTORIA Australian Catholic University Cambridge International College Carrick Higher Education Deakin University Holmes Institute Holmesglen Institute of TAFE La Trobe University Melbourne Institute of Technology Monash University Northern Melbourne Institute of TAFE RMIT...
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