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Stage 1 OSP106B Accounting 1 IB Offshore Unit Outline
日期: 2016-11-10 15:51:30  点击:[]

Course Code:   BSB41107  

Course Name: Certificate IV in International Trade

Unit Name:         OSP106B Accounting 1

Faculty of Business and Finance, Off Shore Diploma Program

Updated July 2013

UNIT OUTLINE:

Group:               Stage 1        Teacher:

Course Dates: Semester 2, 2013      Duration:60 hours of delivery

Unit Objectives:

Process Financial Transactions and Extract Interim Report

This unit describes the functions involved in preparation and processing of routine financial documents, preparing journal entries, posting journals to ledgers, preparing, banking and reconciling financial receipts, and extracting a trial balance and interim reports.

You will gain skills and knowledge in the following areas:

Prepare and process petty cash documents

Prepare and process invoices for payment to creditors and debtors

Prepare journals and post to ledger

Extract a trial balance and interim reports

Administer subsidiary Accounts and Ledgers

This unit describes the performance outcomes, skills and knowledge required to reconcile and monitor financial accounts receivable systems, identify bad and doubtful debts and plan a recovery action and remit payments to sundry creditors.

You will gain skills and knowledge in the following areas:

Review accounts receivable and accounts payable processes

Identify bad and doubtful debts

Prepare reports

Prepare accounts paid report and reconcile outstanding balances

Resources

  • Holmesglen notes - OSP106B Accounting 1

  • 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 by a mid semester test in week 6

40%

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.  

60%

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.


Public Holidays:

Labour Day                  9 March 2009

Good Friday                 10 April 2009

Easter Monay                13 April 2009

Queen’s Birthday             8 June 2009

Semester Planner commencing September 2013

LESSON

TOPIC

REFERENCES

Homework

1

Accounting Terminology Types of Accounts

Complete all exercises at the end of Topic 1

Complete all exercises not finished in class

2

DRs and CRs.  Trial Balance. Accounting Equation

Complete all exercises at the end of Topic 2

Complete all exercises not finished in class

3

Ledger Accounts,  Trial Balance and  Final Reports  (Service Industry)

Complete all exercises  Topic 3

Complete all exercises not finished in class

4

Perpetual Inventory System

Entry to ledger Accounts. Trial Balance

Complete  exercises 1 - 5 Topic 4

Complete all exercises not finished in class

5

Revision Topics 1  -  4

Compete Revision Exercises Topics 1 – 4 at the end of the Study Guide

Complete all exercises not finished in class

6

Topic 5   Record GST in Ledger

Complete exercises for Topic 5

Complete all exercises not finished in class

Test #1

Mid semester test 40% to be completed in class time

7

Some more on GST

6 A  B and C Source Documents,  Paying Creditors, Reconciling Debtors,

Cash Journals with GST

Compete all exercises Topic 5

Topic 6 Ex 1 - 8

Complete all exercises not finished in class

8

Topic 7 Subsidiary Ledger

Topic 8 Record in General Journal

Topic 7 Ex 1 – 3

Topic 8 Ex 1 - 5

Complete all exercises not finished in class

9

Topic 8 Record in General Journal

Topic 8 Post General Journal to ledger

Topic 8 Ex 6 - 9

Complete all exercises not finished in class

10

Revision  Cash Journals,  Subsidiary ledger

General Journal

Complete all exercises not finished in class

11

Topic 9 Petty Cash and Banking

Topic 9 Ex 1 - 6

Complete all exercises not finished in class

12

Bank Reconciliation

Topic 10 Ex 1 - 6

Complete all exercises not finished in class

13

Bank Reconciliation

Topic 10 Ex 7  In class Bank Reconciliation exercise for competency

Complete all exercises not finished in class

14

Revision –Recording GST

Complete Revision Exercises

Complete all exercises not finished in class

15

Exam

Final Test 60%

Public Holidays:

Labour Day                  9 March 2009

Good Friday                 10 April 2009

Easter Monay                13 April 2009

Queen’s Birthday             8 June 2009

Public Holidays:

Labour Day                  9 March 2009

Good Friday                 10 April 2009

Easter Monay                13 April 2009

Queen’s Birthday             8 June 2009