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Stage 3 OSP133 Budgeting 2 Offshore Unit Outline
日期: 2013-08-19 15:41:02  点击:[]

Course Code: FNS50210

Course Name: Diploma of Accounting

Unit Name:OSP133A Budgeting 2

Faculty of Business and Finance, Off Shore Diploma Program

Updated July 2013

UNIT OUTLINE

Group:               Stage 3        Teacher:
Course Dates: Semester 2, 2013      Duration: 20 hours of delivery

Unit Objectives:

Manage Budgets and Forecasts

This unit covers the competency to prepare and manage budgets and forecasts. You will gain skills and knowledge in the following areas:

Prepare budgets

Forecast estimates

Document budget

Monitor budget outcomes

Resources:    Holmesglen Notes - OSP133 Budgeting

                       Financial Calculator

Table of Assessment

This course is delivered entirely in English and will be assessed in English.  To pass this subject you must be able to meet both the academic requirements and English literacy requirements.

Assessment Tasks

%

Internal Assessment.

This unit will be assessed continuously throughout the semester by your tutor. Your tutor will advise you about the assessment components and the dates of these assessments at the beginning of the unit.

30%

External Assessment.

Your tutor will give you details of this assessment approximately 4 weeks before the date of the assessment. You must pass this final assessment to pass the unit.  

70%

TOTAL

100%


Student responsibilities:

·  Use only English in classes as this course is delivered and assessed entirely in English.

·  Attend a minimum of 80% of classes.  Assessments may not be allowed if attendance is below 80%.

·  For successful completion of this unit, all assessments must be attempted and the final assessment must be passed.

·  You will be expected to study outside of class for this unit.

·  Participate in all class and homework activities.

·  Be on time for all classes.

Teacher responsibilities:

  • Only English should be used in teaching this subject, as this course is delivered and assessed entirely in English.

  • The content of the attached semester planner must be followed closely in the delivery of this subject as all assessment will be based on this content.

Semester Planner commencing September

LESSON

TOPIC

REFERENCES

Homework

1

Cost classifications, The Manufacturing Process, Master Budgets, Operating Budgets, Production Budgets, Materials Usage & Purchases Budgets.

Class Notes and Exercises

Complete exercises not finished in class

2

Direct Labour, Factory Overhead, Manufacturing Budgets, Cost of Goods Sold Budget, Expenses Budget.

Class Notes and Exercises

Complete exercises not finished in class

3 + 4

Cash Budgets, accounting on an accrualsbasis

Class Notes and Exercises

Complete exercises not finished in class

5

Flexible Budgets

Class Notes and Exercises

Complete exercises not finished in class

6

Performance Reports and Variance Analysis.

Class Notes and Exercises

Complete exercises not finished in class

7

Performance Reports and Variance Analysis. Master Budget and Overview of Budgeting.

Class Notes and Exercises

Complete exercises not finished in class

8

Revision