ACCTG 102 : Accounting Concepts
Business and Economics
2021 Summer School (1210) (15 POINTS)
Course Prescription
Course Overview
Capabilities Developed in this Course
| Capability 1: | Disciplinary Knowledge and Practice |
| Capability 2: | Critical Thinking |
| Capability 3: | Solution Seeking |
| Capability 4: | Communication and Engagement |
Learning Outcomes
- Describe and discuss the New Zealand financial reporting environment populated by "for-profit" companies that must follow IFRS. (Capability 1 and 4.2)
- Analyse and apply specialised knowledge of the New Zealand Conceptual Framework for Financial Reporting to business and accounting events. (Capability 1, 2 and 4.2)
- Understand and apply specialised knowledge of the processes in an accounting period cycle for service and merchandising businesses. (Capability 1 and 4.2)
- Develop and demonstrate good problem solving skills. (Capability 2, 3 and 4.2)
- Use technology and cloud-based software tools to implement the design of basic accounting information systems to analyse business and accounting events. (Capability 2 and 3)
Assessments
| Assessment Type | Percentage | Classification |
|---|---|---|
| Test | 20% | Individual Test |
| Final Exam | 50% | Individual Examination |
| Coursework | 30% | Individual Coursework |
| 3 types | 100% |
| Assessment Type | Learning Outcome Addressed | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||||||
| Test | ||||||||||
| Final Exam | ||||||||||
| Coursework | ||||||||||
Workload Expectations
This summer school course is a standard 15 point course and students are expected to spend 20 hours per week involved in each 15 point summer school course that they are enrolled in.
Over the semester for this course, you can expect 32 hours of lectures, 10 hours of workshops, a minimum of 30 - 35 hours of reading and thinking about the content and a minimum of 40 - so hours of work on assignments, mid-semester test and final exam preparation.
Delivery Mode
Campus Experience
Onshore Students:
Lectures and Workshops will be held in a face to face class environment and attendance is expected. The Lectures and Workshops will also be available as recordings.
In-person/Online Walk-in Help Clinics and office hours and will be made available as support by the Course Lecturer and Tutors.
Attendance on campus is required for the test and exam.
Study material will be released progressively throughout the course through Canvas.
The activities for the course are scheduled as a standard weekly timetable delivery.
This course runs to the University semester timetable and all the associated completion dates and deadlines will apply.
Offshore Students:
You will be able to watch the video recordings of the lectures. It is best to watch these videos as they become available to allow you to stay on track.
Attendance is expected at scheduled online activities including live online workshops for the course.
You will be able to ask questions at online office hours, the details, times and bookings will be facilitated through Canvas.
The test and exam will be administered online.
Study material will be released progressively throughout the course through Canvas.
The activities for the course are scheduled as a standard weekly timetable delivery.
This course runs to the University semester timetable and all the associated completion dates and deadlines will apply.
Learning Resources
Student Feedback
At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.
Your feedback helps teachers to improve the course and its delivery for future students.
Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.
Digital Resources
Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).
Please remember that the recording of any class on a personal device requires the permission of the instructor.
Academic Integrity
The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.
Inclusive Learning
All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.
Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website http://disability.auckland.ac.nz
Special Circumstances
If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.
If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page https://www.auckland.ac.nz/en/students/academic-information/exams-and-final-results/during-exams/aegrotat-and-compassionate-consideration.html.
This should be done as soon as possible and no later than seven days after the affected test or exam date.
Learning Continuity
In the event of an unexpected disruption we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and your assessment is fair, and not compromised. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator, and if disruption occurs you should refer to the University Website for information about how to proceed.
Student Charter and Responsibilities
The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter https://www.auckland.ac.nz/en/students/forms-policies-and-guidelines/student-policies-and-guidelines/student-charter.html.
Disclaimer
Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.
In this course you may be asked to submit your coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. The final decision on the completion mode for a test or examination, and remote invigilation arrangements where applicable, will be advised to students at least 10 days prior to the scheduled date of the assessment, or in the case of an examination when the examination timetable is published.