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Stage 1 Faculty of Business and Finance, Off Shore Diploma Program
日期: 2013-09-09 15:56:18  点击:[]

Course Code: FNS40611

Course Name: Certificate IV in Accounting

Unit Name: OSP119AFinancial Reports

Faculty of Business and Finance, Off Shore Diploma Program

UNIT OUTLINE(Updated July  2013)

Group:               Stages1             Teacher:
Course Dates: Semester 2, 2013      Duration: 50 hours of delivery

Unit Objectives:

Prepare Financial Reports

This unit describes the performance outcomes, skills and knowledge required to record general journal adjustment entries and to prepare end of period financial reports. You will gain skills and knowledge in the following areas:

Maintain asset register

Record general journal entries for balance day adjustments

Prepare final general ledger accounts

Prepare end of period financial reports

Resources:      

  • Holmesglen notes

  • 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 Lesson 7.

40%

External Assessment.EXAM

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.

Semester Planner – semester beginning September 2013

LESSON

TOPIC

Comment

Homework

1 + 2

Topic 1: Introduction to Financial Reports

Topic 2: Introduction to Double Entry

Topic 3: The General Journal

Complete all exercises in Topics 1 + 2 + 3

Complete exercises not finished in class

3

Topic 4: Periodic Inventory System

Complete all exercises in Topic 4

Complete exercises not finished in class

4 + 5

Topic 5: Classified Reports

Complete all exercises in Topic 5

Complete exercises not finished in class

6 + 7

 Topic 6: Balance day adjustments

Complete all exercises in Topic 6

Complete exercises not finished in class

7

Test # 1

Mid semester test 40%

To be completed in class time

8 + 9

Topic 7: Closing the Ledger

Complete all exercises in Topic 7

Complete exercises not finished in class

10

Topic 8: Reversals

Complete all exercises in Topic 8

Complete exercises not finished in class

11 + 12

Topic 9: Accounting for Fixed Assets

Complete all exercises in Topic 9

Complete exercises not finished in class

13 + 14

Topic 10: Final Reports with Adjustments

Complete all exercises in Topic 10

Complete exercises not finished in class

15

Topic 11: Accounting Theory

Revision

Complete all exercises in Topic 11

Complete exercises not finished in class

Test # 2

Test # 2 60%

Public Holidays:

Labour Day                  9 March 2009

Good Friday                 10 April 2009

Easter Monay                13 April 2009

Queen’s Birthday             8 June 2009