ACCT5942 CORPORATE ACCOUNTING AND REGULATION. Course Outline Semester 2, Course-Specific Information
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1 UNSW Business School School of Accounting ACCT5942 CORPORATE ACCOUNTING AND REGULATION Course Outline Semester 2, 2017 Course-Specific Information The Business School expects that you are familiar with the contents of this course outline. You must also be familiar with the Course Outlines Policies webpage which contains key information on: Program Learning Goals and Outcomes Academic Integrity and Plagiarism Student Responsibilities and Conduct Special Consideration Student Support and Resources This webpage can be found on the Business School website:
2 ii. TABLE OF CONTENTS COURSE SPECIFIC INFORMATION 3 1. STAFF CONTACT DETAILS 3 2. COURSE DETAILS Teaching Times and Locations Units of Credit Summary of Course Course Aims and Relationship to Other Courses Student Learning Outcomes 5 3. LEARNING AND TEACHING ACTIVITIES Approach to Learning and Teaching in the Course Learning Activities and Teaching Strategies 7 4. ASSESSMENT Formal Requirements Assessment Details Random in-seminar quizzes (10%) Group case study presentation (5%) On-line quizzes (10%) Major Quizzes (20%) Final Exam (55%) Special Consideration, Late Submission and Penalties Protocol for viewing final exam scripts COURSE RESOURCES Prescribed Textbook Moodle elearning Support Useful Internet Websites COURSE EVALUATION AND DEVELOPMENT LEARNING OBJECTIVES BY WEEK (TICK THEM OFF AS YOU GO) COURSE SCHEDULE: BASED ON LEO, KNAPP, MCGOWAN, SWEETING TEXTBOOK 16
3 3 COURSE SPECIFIC INFORMATION 1. STAFF CONTACT DETAILS Position Name Location Lecturer-in-charge Dr Sarowar Hossain Quad 3083 Lecturer Ms Hanghang Tu (Candice) Quad 3109 All questions regarding course administration should be directed to the Lecturer-incharge, Sarowar Hossain. When sending an to a staff member please ensure you identify yourself clearly using both your student ID and your full name. Communications that use short hand and SMS language are not acceptable. It is important that any communication is made from your UNSW Australia student account, not from another provider (i.e., Hotmail, Gmail, Yahoo, etc.). s from other sources may not be answered. Any inquiry that can be answered by reading the course outline Parts A or B will not receive a reply from staff. Seminars are the primary forum for student questions but students may also raise questions with teaching staff during their consultation hours or using the course website on Moodle. Teaching staff prefers not to answer questions about course content through a chain of s because it is difficult to identify student learning problems by . Teaching staff will assist you in your learning of the course content in a person to person meeting, if necessary. Consultation times will be available on the Moodle course site under staff contacts. 2. COURSE DETAILS 2.1. Teaching Times and Locations ACCT5942 follows a 12 weeks teaching structure. Seminar starts in Week 1 (week 24 July) and finishes in Week 13 (week 23 October). Seminar times and locations are as follows: Day Time Location Monday 10:00AM 13:00PM Old Main Building 230 Tuesday 14:00PM 17:00PM Goldstein G09 Tuesday 18:00PM 21:00PM Mathews 105 Wednesday 10:00AM 13:00PM UNSW Business School 216 Wednesday 15:00PM 18:00PM UNSW Business School 115 Thursday 10:00AM 13:00PM Ainsworth G02 Thursday 14:00PM 17:00PM Central Lecture Block 5
4 4 ACCT5942 is NOT a correspondence course. Seminars are vital learning and teaching activities and student attendance in seminars is a course requirement. Seminars times and locations must be registered by using the MyUNSW system. You must attend your nominated seminars throughout the semester. Attendance at seminars are recorded. Non-attendance may affect student assessment marks during the semester and may also be taken into consideration by the lecturer-in-charge when reviewing a student s final grade for the course Units of Credit ACCT5942 is 6 units of credit. There is no parallel teaching in this course Summary of Course ACCT5942 examines the preparation of external financial reports by corporate groups that are reporting entities in accordance with the Corporation Act, 2001 (Cth). The primary learning objective of the course is to apply the techniques of group accounting including consolidation accounting, equity accounting and the line-by-line method for jointly controlled operations or jointly controlled assets. ACCT 5942 seminar begin in Week 1 with consideration of the form and structure of external financial reports following by company financing in week 2. The next three seminar weeks 3, 4 and 5 cover topics that provide pre-requisite knowledge for group accounting including accounting for corporate income tax, fair value measurement, property, plant and equipment, intangible assets, business combinations and impairment. Seminar weeks 6 to 9 are dedicated to teaching and learning the main topic of the course, consolidation accounting. Seminar weeks 10 to 12 cover other topic relevant to group accounting including translation of foreign currency financial statements, accounting for associates and accounting for joint arrangements Course Aims and Relationship to Other Courses ACCT5942 aims to educate students about generally accepted accounting practice by large companies. Students are expected to develop knowledge of how to prepare external financial reports for corporate groups. This course has three high-level aims. The first aim is to provide students with the concepts and experiences necessary to understand the preparation and use of external financial reports in future careers whether as financial accountants, company executives, taxation officers, auditors, financial analysts, actuaries, legal advisors or academics. The second aim is to instil in students a way of thinking and a way of doing corporate accounting, that is, a structured approach to examining accounting requirements and applying those requirements to problem solving. It is expected that students will develop their technical knowledge through course training and individual practice. The third aim is to challenge students to think critically about corporate financial reporting by fostering an appreciation of both the rationale of financial accounting techniques and the issues that arise in their practical application.
5 5 ACCT5942 is a required course for students considering a position in the accounting profession. ACCT5942 is included in the core curriculum studies required by CPA Australia and Chartered Accountants Australia and New Zealand and is also accredited by the Institute of Actuaries of Australia. In order to enrol in ACCT5942, a student must have successfully completed ACCT5930 Financial Accounting. Given the prerequisite, it is assumed that students have good understanding of the basic double-entry recording system with its use of debits and credits. If you need to brush up your knowledge in this area, you can consult the text for ACCT5930 (K. Trotman & M. Gibbins, Financial Accounting: An Integrated Approach, 4th ed., Cengage Learning, 2009, Ch. 1 to 5). Another good reference is D. Kieso, N. Fargher, V. Wise, J. Weygandt and T. Warfield, Fundamentals of Intermediate Accounting, Wiley, 2008, Ch. 3. Prior experience suggests that students who lack a solid understanding of ACCT5930 material struggle to satisfactorily pass ACCT5942. Those who do not have good understanding of ACCT5930 material should carefully revise the above sources and seek assistance from the staff before the end of week 2. It is important to understand that ACCT5942 builds on the foundation laid in ACCT5930 Financial Accounting. ACCT5942 deals with intermediate to advanced financial accounting topics including the issues raised through consolidation and equity accounting. COMM5003 or other courses with a user perspective on accounting do not provide enough background for ACCT5942. If you have not done ACCT5930 or its equivalent, you are required to complete ACCT5930 before starting ACCT Student Learning Outcomes The Course Learning Outcomes (CLO) are what you should be able to DO by the end of this course if you participate fully in learning activities and successfully complete the assessment items. Following satisfactory completion of ACCT5942, students should be able to: CLO 1: Describe the financial reporting requirements that apply to Australian corporate groups. CLO 2: Prepare financial statements for a company in accordance with Australian Accounting Standards AASB 101, AASB 107, AASB 108 and AASB 110, AASB 121, AASB 1054 including the statement of profit or loss and other comprehensive income, the statement of financial position, the statement of changes in equity and the statement of cash flows. CLO 3: Account for income tax in accordance with Australian Accounting Standard AASB 112. CLO 4: Account for property, plant and equipment and intangible assets in accordance with Australian Accounting Standards AASB 13, AASB 116, AASB 136 and AASB 138. CLO 5: Prepare consolidated financial statements for a corporate group through application of the main provisions in Australian Accounting Standards AASB 3, AASB 10, AASB 128, AASB 131.
6 6 CLO 6: Analyse the impact of the accounting choices made by directors and think critically about accounting developments at the national and international level in order to take a leadership role and express a public interest viewpoint. CLOs assist students achieve the overall Program Learning Goals and Outcomes for all postgraduate coursework students in the UNSW Business School. Program Learning Goals are what we want you to BE or HAVE by the time you successfully complete your degree (e.g. be an effective team player ). You demonstrate this by achieving specific Program Learning Outcomes - what you are able to DO by the end of your degree (e.g. participate collaboratively and responsibly in teams ). Business Postgraduate Coursework Program Learning Goals and Outcomes 1. Knowledge: Our graduates will have current disciplinary or interdisciplinary knowledge applicable in local and global contexts. You should be able to identify and apply current knowledge of disciplinary or interdisciplinary theory and professional practice to business in local and global environments. 2. Critical thinking and problem solving: Our graduates will have critical thinking and problem solving skills applicable to business and management practice or issues. You should be able to identify, research and analyse complex issues and problems in business and/or management, and propose appropriate and well-justified solutions. 3. Communication: Our graduates will be effective communicators in professional contexts. You should be able to: a. Produce written documents that communicate complex disciplinary ideas and information effectively for the intended audience and purpose, and b. Produce oral presentations that communicate complex disciplinary ideas and information effectively for the intended audience and purpose. 4. Teamwork: Our graduates will be effective team participants. You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team s processes and ability to achieve outcomes. 5. Ethical, social and environmental responsibility: Our graduates will have a sound awareness of ethical, social, cultural and environmental implications of business issues and practice. You should be able to: a. Identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice, and b. Consider social and cultural implications of business and /or management practice. For more information on Program Learning Goals and Outcomes, see the School s Course Outlines Policies webpage available at The following table shows how your Course Learning Outcomes relate to the overall Program Learning Goals and Outcomes, and indicates where these are assessed (they may also be developed in tutorials and other activities):
7 7 Program Learning Goals and Outcomes This course helps you to achieve the following learning goals for all Business undergraduate coursework students: Course Learning Outcomes On successful completion of the course, you should be able to: Course Assessment Item This learning outcome will be assessed in the following items: 1 Knowledge CLO 1, CLO 2, CLO 3, CLO 4, & CLO 5. 2 Critical thinking and problem solving Team Presentations Quizzes Final exam CLO 2, CLO 3, CLO 4 & CLO 6 Quizzes 3a Written communication Construct written work which is logically and professionally presented. Final exam 3b Oral communication Communicate ideas in a succinct and clear manner. 4 Teamwork Work collaboratively to complete a task. Team Presentations Team Presentations 5a. Ethical, social and environmental responsibility 5b. Social and cultural awareness Not specifically addressed in this course. Not specifically addressed in this course. Detailed learning objectives for each seminar week that are designed to help students achieve the six course CLOs are set out in section 7 below. 3. LEARNING AND TEACHING ACTIVITIES 3.1. Approach to Learning and Teaching in the Course At university, the focus is on your self-directed search for knowledge. Seminars, assigned questions, reading materials, other resources and exams are provided to help you learn. It is up to the student to prepare for the seminars. At minimum, preparation for seminar should include a first reading of the assigned reading for the week and completion of the assigned questions to the best of your ability. After seminar it is then up to the student to decide how much work is necessary to study for the exams. A range of questions with solutions are provided to assist the students in their learning outside seminar. The aim is provide you with a flexible but directed learning approach Learning Activities and Teaching Strategies
8 8 Learning occurs inside the classroom through a weekly three-hour seminar in which there will be a review discussion of key assigned questions and a lecture. Learning occurs outside the classroom through reading of course learning materials, completing assigned questions, preparing for assessments, self-study group meetings, group work and individual consultation with teaching staff or other students. Inside the Classroom: Seminars Students are expected to prepare for the seminars by reading the assigned chapters and seminar notes for the week s topic and completing all assigned questions to the best of their ability. In seminar, students are encouraged to ask informative questions which demonstrate their understanding of the previewed materials. Most seminars will begin by discussion based on students voluntary attempt to work through questions assigned in the previous week. The lecturers will then proceed to the next topic and demonstrate how the techniques of corporate financial reporting are applied. All seminar notes are available on Moodle but they are not a complete record of seminars. Students should try to review the relevant seminar notes and attempt all the assigned questions before attending the next seminar. Outside the Classroom: Self Study Self-study is a key element of the learning design of the course. The benefits of seminars are fully realised when students prepare in advance. The preparation for each should include the following: 1. a quick first read of the textbook chapters 2. review of the lecture powerpoint slides 3. review practice set materials available on Moodle 4. a handwritten attempt at homework questions There are two learning approaches here. Firstly, you learn inductively or learn by example when reviewing answers to questions. The observed solution is the starting point to learning inductively. Students may use the solution to establish or deduce what techniques have been followed to generate the answer. Secondly, you learn deductively when you attempt preparation and homework questions without reference to the answer. In this case, it is necessary to draw on the logic needed or the techniques or processes that are necessary to generate an answer. What are you trying to achieve? What information is needed to produce the answer? What should be done first, second, etc. Learning deductively is very important to your development as an accounting professional because most of the problems encountered in this business do not already have the answers provided. Deductive thinking is important because this is what students have to do in the mid-sem and final exams, i.e. read and interpret questions and use the information provided to prepare written answers. Making mistakes and getting stuck is a natural part of the learning process in accounting. When you can t understand a solution, or are unable to complete a question without the solution, timely action is needed to clear the roadblock in your understanding. Consult
9 9 other students, raise your difficulties during h and, if still unclear, consult teachers during their consultation hours. Completing some handwritten work throughout the semester without the solution also provides students with timely feedback on their progression with course topics. 4. ASSESSMENT 4.1. Formal Requirements In order to pass this course, you must: Achieve a composite mark of at least 50%; AND Make a satisfactory attempt at all assessment tasks (see below). Satisfactory attendance at seminars. Students who consistently do not attend seminars without mitigating circumstances may be asked to withdraw from the course prior to the final exam Assessment Details Assessment Task Weighting Length Date/Location Random in-seminar Quizzes (3) 10% MCQs at random during seminar Weeks 1-13 in registered seminar only Group Case Study Presentation 5% Present answer to textbook case study (5-10 minutes duration) Weeks 2-13 in registered seminar only On-line Quizzes (2) 10% minutes for each See section 4.5 quiz Major Quizzes (3) 20% minutes See section 4.6 Final Examination 55% 2 hours plus 10 minutes To be announced reading time TOTAL 100% 4.3. Random in-seminar quizzes (10%) During the semester there will be three (3) quizzes using Multiple Choice Questions (MCQs) held at random during seminars based on the topic of the day s seminar. Quizzes must be done in your registered seminar only. There is NO special consideration for missing the quizzes Group case study presentation (5%) Each group will be divided into teams of 4-5 students. Each team is required to prepare and present an answer to a textbook case study question. The presentations for textbook case studies must be delivered at the front of the seminar and be of 5-10 minutes duration. You may use the overhead projector, PowerPoints or whiteboard in your presentation. Each member should have something to say during the presentation.
10 10 The textbook case study presentations will be marked out of five using the following guidelines: 2 Use of relevant concepts or techniques 3 Presentation style, clear voice and engages the audience 5 Maximum mark Team members do not necessarily receive the same mark. The presentation schedule for group case studies is as follows: Week 2 = Team 1 Week 3 = Team 2 Week 4 = Team 3 Week 5 = Team 4 Week 6 = Team 5 Week 7 = Team 6 Week 9 = Team 7 Week 10 = Team 8 Week 11 = Team 9 Week 12 = Team 10 Week 13 = Team 11 & 12 Details of the case studies are set out in the course schedule at section 8 of the course outline. There is NO special consideration for missing the presentation of group case studies On-line quizzes (10%) The assessment task of on-line tests is designed to provide students with regular feedback during the semester about their knowledge of course material. Two on-line tests will be conducted during the semester. The coverage of the tests and the deadlines for completion are shown in the following table. Test Topics Test opens (begin of day) Test deadline (end of day) 1 Topic 4 & 5 28 August 1 September 2 Topic 10 & October 27 October Each on-line test will be open for approximately five days and must be completed by the deadline shown above or the marks for that test are forfeited. On-line test may be timed. On average, each on-line test should take minutes to complete. Only one attempt per question is accepted.
11 11 The questions in the on-line tests are not necessarily of equal value. The marks for all questions across the two on-line tests will be aggregated and converted into a score out of 10%. Further information about the on-line tests will be ed to students shortly after the semester begins. There is NO special consideration for missing on-line quizzes Major Quizzes (20%) During the semester there will be three (3) major quizzes using Multiple Choice Questions (MCQs) held at the specific date and topics below during seminars. Quizzes must be done in your registered seminar only. There is no special consideration for missing the quizzes. Test Topics Week begins 1 Topic 1, 2 & 3 21 August1 2 Topic 6 & 7 8 September 3 Topic 8 & 9 16 October There is NO special consideration for missing major quizzes Final Exam (55%) The final exam is the main assessment task. The final exam will potentially cover material from all course topics. Students should pay particular attention to the following: Learning Objectives by Week at section 7 of the course outline questions covered in tutorials. Practice set available on Moodle The final exam may be a mix of multiple choice questions, written questions that require writing journals and completing worksheets or written questions that require discussion and analysis. The final exam is closed book. You MUST bring pen, pencils, calculator and your student ID card to the final exam. The date and time of the final exam will be announced by the University at a later date Special Consideration, Late Submission and Penalties For information on Special Consideration please refer to the Business School s Course Outlines Policies:
12 Protocol for viewing final exam scripts The UNSW Business School has set a protocol under which students may view their final exam script. Please check the protocol here. Quality Assurance The Business School is actively monitoring student learning and quality of the student experience in all its programs. A random selection of completed assessment tasks may be used for quality assurance, such as to determine the extent to which program learning goals are being achieved. The information is required for accreditation purposes, and aggregated findings will be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential. 5. COURSE RESOURCES 5.1 Prescribed Textbook Title: Company Accounting 10 th Edition 2014 Authors: Ken Leo, Jeffrey Knapp, Susan McGowan, John Sweeting ISBN: Publisher: John Wiley & Sons Australia The textbook is available for purchase from the UNSW Bookshop Alternatively it can be purchased direct from the publisher The E-Text version for $50 available from the publisher s website represents a significant cost saving. Copies of the textbook are also available in the high use section of the UNSW library. 5.2 Moodle elearning Support A course website will be maintained. You must be enrolled in the course to access the website. The website will contain blogs, media articles, announcements, powerpoints used in lectures, a practice set for each week, and homework solutions for each week. To access the Moodle online support site, follow the links from to UNSW Moodle Support/Support for Students. For additional technical support, itservicecentre@unsw.edu.au; Phone: The course website on Moodle will also include a discussion board that allows students to ask questions about course content. 5.3 Useful Internet Websites 1. (Australian Accounting Standards Board all the AASB s current pronouncements can be downloaded from this site along with pending standards based on IASB standards and Exposure Drafts of proposed standards and other documents)
13 (International Accounting Standards Board IASB standards can be downloaded from this site) 3. (IAS Plus is a site providing news and commentary on international accounting standards service of Deloitte Touche Tohmatsu) 4. (provides model set of financial statements applying AIFRS) (CPA Australia) 6. (Australian Stock Exchange) 7. (Australian Securities and Investments Commission) 8. Australian corporate annual reports are available from Connect 4 and Datanalysis databases on the UNSW library web site ( and also from (provides a model set of financial statements applying AIFRS) (provides a model set of financial statements applying AIFRS) COURSE EVALUATION AND DEVELOPMENT Each year feedback is sought from students and other stakeholders about the courses offered in the School and continual improvements are made based on this feedback. UNSW's myexperience survey is one of the ways in which student evaluative feedback is gathered. In this course, we will seek your feedback through myexperience responses. As a result of student feedback, ACCT5942 has been redesigned to include more assessment activities prior to the final exam. Student feedback is gathered informally through teacher-student interactions during the semester. This feedback is valuable because it enables teachers to respond to student needs during the semester. For example, the lecturer may decide to revisit an issue in lectures that some students have not understood. Your constructive criticism is welcomed and you can direct any feedback outside the myexperience process to the Lecturer-in-charge at s.hossain@unsw.edu.au.
14 14 7. LEARNING OBJECTIVES BY WEEK (TICK THEM OFF AS YOU GO) Topic 1: Week 24 July Chapter 1 Nature and regulation of companies discuss the different types of companies which may be formed under the Corporations Act describe the current arrangements for establishing accounting standards in Australia discuss the roles played by the Australian Securities and Investments Commission (ASIC), the Australian Securities Exchange Limited (ASX) analyse the concepts of general-purpose financial reporting and the reporting entity Chapter 14 Disclosure: legal requirements and accounting policies describe how accounting policies and changes to accounting policies are disclosed describe how changes in accounting estimates are accounted for and disclosed describe how prior period errors arise, and how they are accounted for and disclosed explain the difference between types of events occurring after the end of the reporting period and how they are to be treated in the financial statements Chapter 15 Disclosure: presentation of financial statements describe what constitutes a complete set of financial statements prepare the statement of financial position and describe the information to be presented either in the statement or in the notes prepare the statement of profit or loss and other comprehensive income and describe the information to be presented either in the statement or in the notes describe the information to be presented either in the statement of changes in equity or in the notes Topic 2: Week 31 July Chapter 2 Financing company operations Account for the issue of shares fully subscribed, and payable in full or by instalments. Account for undersubscriptions and oversubscriptions of shares. Account for the forfeiture and reissue of shares. Account for underwriting and other share issue costs and formation costs. Account for the subsequent issues of shares, such as rights issues and private placements. Account for the buy-back of shares. Topic 3: Week 7 August Chapter 6 Accounting for company income tax describe differences between the accounting treatments and tax treatments for several common economic transactions and events prepare a current tax worksheet to determine the journal entry for an entity s current tax liability calculate an entity s deferred tax liabilities (assets) based on the future tax consequences of an entity s transactions, as a result of temporary differences between the entity s carrying amounts and tax bases for assets and liabilities prepare a deferred tax worksheet to determine the journal entry for deferred tax assets and liabilities Topic 4: Week 14 August Chapter 5 Fair value measurement describe the key characteristics of the term fair value explain the steps in determining the fair value of non-financial assets discuss the issues associated with the measurement and use of fair values Chapter 9 Property, plant and equipment describe the nature of property, plant and equipment explain the alternative ways in which property, plant and equipment can be measured subsequent to initial recognition prepare journal entries to account for the revaluation of property, plant and equipment Chapter 11 Intangible assets
15 15 describe the key characteristics of an intangible asset explain the criteria relating to the initial recognition of intangible assets and their measurement at point of initial recognition, distinguishing between acquired and internally generated intangibles explain how to measure intangibles subsequent to initial recognition, including the principles relating to the amortisation of intangibles Topic 5: Week 21 August Chapter 12 Business combinations explain the basic steps in the acquisition method of accounting for business combinations describe how to recognise and measure the assets acquired and liabilities assumed in a business combination account for a business combination in the records of the acquirer prepare an acquisition analysis and account for the recognition of goodwill or gain from bargain purchase Chapter 13 Impairment of assets describe when to undertake an impairment test explain how to undertake an impairment test for an individual asset identify a cash-generating unit, and account for an impairment loss for a cash-generating unit apply the impairment model to a cash generating unit and account for impairment of goodwill Topic 6: Week 28 August Chapter 18 Consolidation: controlled entities explain the meaning of consolidated financial statements discuss the meaning and application of the criterion of control discuss which entities should prepare consolidated financial statements Chapter 19 Consolidation: wholly owned subsidiaries prepare an acquisition analysis for the parent s acquisition in a subsidiary prepare the worksheet entries at the acquisition date, being the business combination valuation entries and the pre-acquisition entries prepare the worksheet entries in periods subsequent to the acquisition date, adjusting for movements in assets and liabilities since acquisition date and dividends from preacquisition equity Topic 7: Week 4 September Chapter 20 Consolidation: intragroup transactions prepare worksheet entries for intragroup transactions involving profits and losses in and ending inventory prepare worksheet entries for intragroup transactions involving profits and losses on the transfer of property, plant and equipment in both the current and previous periods prepare worksheet entries for intragroup transactions involving transfers from inventory to property, plant and equipment and from property, plant and equipment to inventory prepare worksheet entries for intragroup services such as management fees prepare worksheet entries for intragroup dividends prepare worksheet entries for intragroup borrowings Topic 8: Week 11 September Chapter 21 Consolidation: non-controlling interest discuss the nature of the non-controlling interest (NCI) describe the difference between the full goodwill method and partial goodwill method
16 16 describe how to calculate the NCI share of equity prepare worksheet entries for the NCI share of equity at acquisition date prepare worksheet entries for the NCI share of equity subsequent to acquisition date explain how the calculation of the NCI is affected by the existence of intragroup transactions Topic 9: Week 18 September Chapter 22 Consolidation: other issues explain the difference between direct non-controlling interest (DNCI) and indirect noncontrolling interest (INCI) prepare worksheet entries for the NCI share of equity in a sequential acquisition situation when there is DNCI and INCI Mid-semester break: Saturday 23 September Monday 2 October inclusive Due to the Public Holiday on 2 October, we will not have any seminar on week 2 October. We will have seminar in week 13 Topic 10: Week 9 October Chapter 17 Translation of financial statements into a presentation currency explain the purpose of translating financial statements from one currency into another distinguish between functional currency and presentation currency describe the two translation methods the temporal method and the current rate method and explain when each method is applied translate financial statements from local currency to functional currency using the temporal method translate financial statements from functional currency to presentation currency using the current rate method Topic 11: Week 16 October Chapter 23 Associates and joint ventures apply the criteria for identifying associates explain the rationale for the equity method and its application prepare journal entries to apply the equity method in basic scenarios including for dividends prepare journal entries to apply the equity method including adjusting for fair value differences at acquisition date prepare journal entries to apply the equity method adjusting for the effects of inter-entity transactions Topic 12: Week 23 October Chapter 24 Joint arrangements describe the nature of a jointly controlled operation or jointly controlled asset distinguish between the accounting undertaken by a joint operation and a joint operator prepare journal entries required by a joint operator to recognise its share of the assets, liabilities, revenues and expenses of the joint operation 8. COURSE SCHEDULE: BASED ON LEO, KNAPP, MCGOWAN, SWEETING TEXTBOOK Key for table below: RQ = Textbook Review Question
17 17 PQ = Textbook Practice Question CS = Textbook Case Study MMA = Moodle Media Article Seminar Dates Topic 1: 31 July Textbook Practice Set (Moodle) Assigned Questions/To do Chapter 1 Chapter 14 Chapter 15 Chapter 1 RQs 2, 3, 15, 16 Chapter 14 RQs 8, 9, 10, 13, 14 Ch.14: PQ 14.4 Ch.15: RQ 16 and PQ Ch 14: CS 1 Topic 2: 7 August Topic 3: 14 August Chapter 15 RQs 1, 3, 8, 9, 10, 17 PQs 15.5, 15.8, 15.9, 15.11, Chapter 2 Chapter 2 RQs 1, 3, 5, 9, 14 PQs 2.1, 2.2, 2.10 Chapter 6 Chapter 6 RQs 3, 4, 5, 6, 8, 9, 10 PQs 6.4, 6.6, 6.9, 6.14 Ch.2: RQ 8 Ch.2: PQ 12.2 Ch 2: CS 2 Ch.6: RQ 2 and PQ 6.7 Ch.6: CS 6 Topic 4: 21 August Chapter 5 Chapter 9 Chapter 11 RQs 1, 3, 8, 12, 13, 14 RQs 1, 2, 4, 5, 12, 13, 15 PQs 9.4, 9.5, 9.11, RQs 1, 2, 7, 8, 9, 11, 14 PQs 11.1, 11.8, 11.10, Ch.9: PQ 9.2 Ch.11: RQ 14 and PQ Ch.11: CS 5 Topic 5: 28 August Chapter 12 Chapter 13 RQs 1, 2, 4, 6, 8 PQs 12.3, 12.4, RQs 1, 3, 4, 5, 6, 7, 9, 10 PQs 13.1, 13.2, 13.7, 13.8 Ch.12: RQ 7 and PQ 12.2 Ch.13: PQ 13.4 Ch.13: CS 8 Topic 6: 4 September Chapter 18 Chapter 19 RQs 1, 2, 3, 4, 7, 10 RQs 1, 2, 4, 5, 6, 8 PQs 19.1, 19.6, 19.11, Ch 18: RQ 5 Ch 19: PQ 19.9 Ch 18: CS 13 Topic 7: 11 September Topic 8: Chapter 20 RQs 2, 3, 4, 6 PQs 20.2, 20.5, 20.7, 20.9 Chapter 21 RQs 1, 2, 3, 7, 8, 13 PQs 21.1, 21.3, 21.9, Ch.20: RQ 1 and PQ 20.3 Ch.20: CS 2 Ch.21: RQ 12 and PQ 21.6
18 18 Seminar Textbook Practice Set (Moodle) Assigned Questions/To do Dates 18 September Ch.21: CS 1 Mid-semester break: Saturday 23 September Monday 2 October inclusive Due to the Public Holiday on 2 October, we will not have any seminar on week 2 October. We will have seminar in week 13 Topic 9: 9 October Chapter 22 (Sections 22.1 and 22.2 only) RQs 1, 3, 4, 6, 8 PQs 22.1, 22.2, 22.6, 22.7 Ch.22: RQ 2 and PQ 22.3 Ch.22: CS 1 Topic 10: 16 October Topic 11: 23 October Chapter 17 RQs 1, 2, 3, 5, 6, 7 PQs 17.2, 17.3, 17.5, 17.8 Chapter 23 RQs 1, 2, 4, 5, 8, 13, 15 PQs 23.2, 23.4, 23.5, 23.7 Ch.17: RQ 4 and PQ 17.6 Ch.17: CS 3 Ch.23: RQ 9 and PQ 23.1 Ch.23: CS 1 and CS 2 Topic 12: Chapter 24 RQs 1, 5, 6, 8 PQs 24.1, 24.2, 24.3, 24.5 Study period: 28 October to 2 November Final Examination: UNSW Exam Period 3 20 November inclusive
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