This document provides details about an accounting course, including:
- Course objectives are to understand financial statements and use them to assess corporate performance.
- Assessment is a two-hour written exam in October.
- Feedback will be provided on students' exam performance within one month.
- Late assignments will be penalized by 5 marks for each 24 hours late.
- Exceptions can be made for extensions due to illness or other extenuating circumstances.
Division of online & professional studies public disclosures for acbspSania Baker
Division of Online & Professional Studies Public Disclosures for ACBSP. The course designer introduced additional lecture material within the weekly. https://www.cbuonline.edu
A design document is like a training plan contract. A design document should be used as a tool to capture and refine your initial thoughts, align them with stakeholders and to get sign off on the plan in order to avoid unnecessary re-work. Use this template, customize it to your needs and good luck with your training initiative!
This template is beneficial for especially for trainers, instructional designers and anyone who needs to align a training plan with stakeholders.
Sample Lesson Plan Template - Start with a CLEAR LANGUAGE LEARNING OBJECTIVE. This format is similar to the 3 or 4 P's: Prime, Present, Practice, Produce or Perform.
Saint Leo University ACC 202 Principles of Accounti.docxagnesdcarey33086
Saint Leo University
ACC 202
Principles of Accounting II
Course Description:
This course is a continuation of ACC 201 and introduces cost accounting concepts, budgeting, cost-
volume-profit analysis and managerial decision-making. It also covers the three principal financial
statements: the income statement, balance sheet, and statement of cash flows.
Prerequisite:
ACC 201
Textbook:
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576893 (eBook package)
OR
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576619 (Loose-leaf print book package)
Students have the choice of the eBook or the loose-leaf package for this class. Both include the required
Connect access. The access is good for 364 days so students taking the courses consecutively do not
need to purchase another package.
Note: All purchase options for Connect Plus provide access for two 180-day terms; therefore, it is
recommended that you take ACC 201 and ACC 202 in consecutive terms (or within the same calendar
year) to avoid paying twice.
Learning Outcomes:
Upon completion of the course, students will be able to:
1. Analyze and understand the components of Stockholders’ Equity of the Balance Sheet, including
differences between common stock and preferred stock, and the computation of book value.
2. Explain the difference between financial and managerial accounting.
3. Define and give examples of cost terms used in planning, control and decision-making and
distinguish between manufacturing and nonmanufacturing costs.
4. Perform cost-volume-profit analysis.
5. Understand the budgeting process and prepare a budget.
6. Analyze financial statements using horizontal, common-size and ratio analysis.
7. VALUES OUTCOME Discuss and explain the relevance of responsible stewardship and integrity as it
relates to accounting.
Core Values:
With the core values of responsible stewardship and integrity in mind, students will discuss
management’s responsibility for creating the master budget. Additionally, students will discuss
management’s incentives for understating revenues and overstating expenses when creat ing budgets.
Responsible Stewardship: Our Creator blesses us with an abundance of resources. We foster a spirit of
service to employ our resources to university and community development. We must be resourceful. We
must optimize and apply all of the resources of our community to fulfill Saint Leo University's mission and
goals.
Integrity: The commitment of Saint Leo University to excellence demands that its members live its mission
and deliver on its promise. The faculty, staff and students pledge to be honest, just and consistent in word
and deed.
Evaluation:
Methods of assessment include discussion, assignments, and exams.
.
Division of online & professional studies public disclosures for acbspSania Baker
Division of Online & Professional Studies Public Disclosures for ACBSP. The course designer introduced additional lecture material within the weekly. https://www.cbuonline.edu
A design document is like a training plan contract. A design document should be used as a tool to capture and refine your initial thoughts, align them with stakeholders and to get sign off on the plan in order to avoid unnecessary re-work. Use this template, customize it to your needs and good luck with your training initiative!
This template is beneficial for especially for trainers, instructional designers and anyone who needs to align a training plan with stakeholders.
Sample Lesson Plan Template - Start with a CLEAR LANGUAGE LEARNING OBJECTIVE. This format is similar to the 3 or 4 P's: Prime, Present, Practice, Produce or Perform.
Saint Leo University ACC 202 Principles of Accounti.docxagnesdcarey33086
Saint Leo University
ACC 202
Principles of Accounting II
Course Description:
This course is a continuation of ACC 201 and introduces cost accounting concepts, budgeting, cost-
volume-profit analysis and managerial decision-making. It also covers the three principal financial
statements: the income statement, balance sheet, and statement of cash flows.
Prerequisite:
ACC 201
Textbook:
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576893 (eBook package)
OR
Wild / Financial and Managerial Accounting (With Connect Access) / 5
TH
2013 / McGraw-Hill Create
Custom Book / ISBN# 9781308576619 (Loose-leaf print book package)
Students have the choice of the eBook or the loose-leaf package for this class. Both include the required
Connect access. The access is good for 364 days so students taking the courses consecutively do not
need to purchase another package.
Note: All purchase options for Connect Plus provide access for two 180-day terms; therefore, it is
recommended that you take ACC 201 and ACC 202 in consecutive terms (or within the same calendar
year) to avoid paying twice.
Learning Outcomes:
Upon completion of the course, students will be able to:
1. Analyze and understand the components of Stockholders’ Equity of the Balance Sheet, including
differences between common stock and preferred stock, and the computation of book value.
2. Explain the difference between financial and managerial accounting.
3. Define and give examples of cost terms used in planning, control and decision-making and
distinguish between manufacturing and nonmanufacturing costs.
4. Perform cost-volume-profit analysis.
5. Understand the budgeting process and prepare a budget.
6. Analyze financial statements using horizontal, common-size and ratio analysis.
7. VALUES OUTCOME Discuss and explain the relevance of responsible stewardship and integrity as it
relates to accounting.
Core Values:
With the core values of responsible stewardship and integrity in mind, students will discuss
management’s responsibility for creating the master budget. Additionally, students will discuss
management’s incentives for understating revenues and overstating expenses when creat ing budgets.
Responsible Stewardship: Our Creator blesses us with an abundance of resources. We foster a spirit of
service to employ our resources to university and community development. We must be resourceful. We
must optimize and apply all of the resources of our community to fulfill Saint Leo University's mission and
goals.
Integrity: The commitment of Saint Leo University to excellence demands that its members live its mission
and deliver on its promise. The faculty, staff and students pledge to be honest, just and consistent in word
and deed.
Evaluation:
Methods of assessment include discussion, assignments, and exams.
.
Course Syllabus
Prerequisites
ACC 206
Course Description
Covers the corporate balance sheet and its related problems. Balance sheet items examined in detail explaining the theory behind various methods of application to accounts: cash, temporary investments, receivables, inventories, plant and intangible assets, and long-term investments.
Course Design
This course has been designed for the individual student. That does not mean that students cannot collaborate and work on assignments as teams or groups. Indeed, collaborative efforts should raise the level of learning synergy as one student’s instructional efforts reinforce that individuals learning experience. However, the final measure of learning will be conducted on an individual basis and by the performance of that individual in addressing classroom activity, course assignments, and a final course reflective paper.
The learning experience will consist of the following efforts: reading of the text and articles that may be assigned, discussion of text material and article content, assigned homework problems for each chapter being studied, a weekly case or problem, quizzes, and a course Reflective Paper. The Reflective Paper should demonstrate understanding of the readings as well as the implications of new knowledge.
Reading the text will be the primary source of formal knowledge for each student. A student will be expected to read each chapter as sequenced through the course. In doing so that student will be measured on how well the subject matter is understood, how adept that student is at recognizing situations in which the subject matter is at hand, translating the recognition into a useful application of the knowledge, and use the knowledge application to solve a problem or find a solution. The student will also be expected to defend the chosen approach towards problem solving by referencing text and classroom materials and to defend the rejection of alternatives that may have warranted consideration.
Homework assignments will be the routine measuring of a student’s ability to apply specific learned knowledge to a formal and structure situation with the end result being an answer that is measurable in a quantitative manner. Each assignment will have the objective to testing the student on the composite knowledge presented in the respective chapter. It is expected that this routine will install a sense of process discipline in each student that will guide the problem solving process.
Accounting is a strict discipline of numbers that must conform to a predefined code established by The AICPA, FASB, SEC, and other government and private boards and agencies. Accounting is governed by Generally Accepted Accounting Principles (GAAP). It has been reasoned that the best method for measuring understanding is with problem solving. Hence students will be encouraged to do self-testing problems from each chapter to ensure their learning of the course material.
Study and review the concept review.
Krantiguru shyamji krishna verma kachchh university bhuj gujrat prospectus 20...00007123
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Problem 3 15 pointsThe following items were taken from the po.docxelishaoatway
Problem 3: 15% points:
The following items were taken from the post adjusted trial balance of Flop Company. (All balances are normal.)
Mortgage payable $ 1,443 Accumulated depreciation 3,655
Prepaid expenses 880 Accounts payable 1,200
Equipment 11,000 Notes payable after 2016 1,444
Long-term investments 1,100 Flop’s capital 10,480
Short-term investments 1,756 Accounts receivable 2,690
Notes payable in 2015 1,000 Inventories 2,100
Cash 1,696 Service Revenue 9,000
Rent Expense 1,000 Wages Expense 5,000
Utilities Expense 1,000
Instructions: Prepare a classified balance sheet in good form as of December 31, 2014.
Problem 4: 10% points:
Prepare journal entries to record the following transactions entered into by Flip Company:
2012
June 1 Accepted a $10,000, 12%, 1-year note from Flop as full payment on her account.
Nov. 1 Sold merchandise on account to Flap, Inc. for $12,000, terms 2/10, n/30.
Nov. 5 Flap, Inc. returned merchandise worth $500.
Nov. 9 Received payment in full from Flap, Inc.
Dec. 31 Accrued interest on Flop's note.
2013
June 1 Flop honored her promissory note by sending the face amount plus interest. No interest has been accrued in 2013
Problem 5: 10% points:
Flip Company purchased equipment on July 1, 2011 for $90,000. It is estimated that the equipment will have a $5,000 salvage value at the end of its 5-year useful life. It is also estimated that the equipment will produce 125,000 units over its 5-year life.
Instructions
Answer the following independent questions.
1. Compute the amount of depreciation expense for the year ended December 31, 2011, using the straight-line method of depreciation.
2. If 14,000 units of product are produced in 2011 and 26,000 units are produced in 2012, what is the book value of the equipment at December 31, 2012? The company uses the units-of-activity depreciation method.
3. If the company uses the double-declining-balance method of depreciation, what is the balance of the Accumulated Depreciation—Equipment account at December 31, 2013?
Problem 6: 10% points:
Flip earns a salary of $7,500 per month during the year. FICA taxes are 8% on the first $100,000 of gross earnings. Federal unemployment insurance taxes are 6.2% of the first $7,000; however, a credit is allowed equal to the state unemployment insurance taxes of 5.4% on the $7,000. During the year, $25,600 was withheld for federal income taxes and $5,700 was withheld for state income taxes.
Instructions
(a) Prepare a journal entry summarizing the payment of Flip’s total salary during the year.
(b) Prepare a journal entry summarizing the employer payroll tax expense on Flip’s salary for the year.
(c) Determine the cost of employing Flip for the year.
MBA Management Report (BU7757) Supervisor’s Handbook - Steve Page
Department of
Business, Strategy & Entrepreneurship
Module Handbook 2013 - 2014
Module Code: BU7757
Module Title: MBA Management Project
Tutor: Steve PageAbstract
This guide addresses two p.
Entrepreneurship and Business Management N5 WorkshopPrivate Label
In May 2022, Oxford University Press South Africa took another step in our commitment to upskill and support lecturers by embarking on a National Workshop Week.
Course Outcomes state what a student, on successfully completing the course and earning a pass grade and the credit can perform/do/demonstrate with what he/she has learnt in the course. These are also referred as Learning Outcomes or Student Outcomes though NBA uses the term Course Outcomes (COs). Note that the emphasis is on using/applying the knowledge imparted/acquired by a successful student in the course.
AC6099 Investigative study 2014/21015
Module Descriptor
Module Title
Investigative Study
Module Code
AC6099
Module Tutor
Doaa Aly
School
Accounting and Law
CAT Points
15
Level of Study
6
Brief Description
This module provides students with the opportunity to study a self managed, literature based academic investigation on an area within accounting or financial management.
Indicative Syllabus
The content of this module will be related to an issue within accountancy and or financial management. It will enable the student to demonstrate their ability to learn independently, research, analyse, synthesise and evaluate appropriate literature.
Learning Outcomes
A student passing this module should be able to demonstrate: An understanding of the contexts in which accounting and financial management operates, including legal, ethical, and social; the accountancy profession; national and international regulatory and rule setting bodies; (PLO1) Familiarity with the technical language and practices of accounting and financial management; (PLO2) An understanding of contemporary theories and empirical evidence concerning accounting and financial management, and an ability to evaluate them in a number of contexts, for example, accounting and society, accounting and sustainability; (PLO4) Development of skills in critically evaluating and analysing arguments and data, drawing reasoned conclusions; (PLO5) The ability to manage learning independently, including being able to find, extract and analyse data, draw reasoned conclusions from many different sources, and acknowledge and reference these appropriately; (PLO6) Skills in the use of communications and information technology in finding, analysing and communicating information, for example, through the use of spreadsheets and online databases. (PLO7)
Learning and Teaching Activities
Scheduled Contact Hours: 6
Independent Learning Hours: 144
Assessment (For further details see the Module Guide)
001: 100% Coursework: Individual, standard written: 4000 words or equivalent
Special Assessment Requirements
Indicative Resources
The Library Catalogue contains full details of the current reading list for this module. Further details may also be found in the Module Guide.
Version date: 09/09/2014
Resources
Essential Texts
Saunders, M. Lewis, P. Thornhill, A., (2012). Research Methods for Business Students 6th ed. Harlow: Financial Times/Prentice Hall. (earlier editions available as an e-book)
Smith, M., (2011). Research Methods in Accounting. 2nd ed. London, Sage Publications..
Additional Texts
Bell, J. 2010. Doing Your Research Project, 5th ed. Buckingham: Open University Press. (available as an e-book)
Fisher, C. (2010). Researching and Writing a Dissertation 3rd ed. An essential guide for business students. Harlow: Financial Times/Prentice Hall.
Gray, D.E. (2009). Doing Research in the Real World. 2nd ed. London: Sage.
XLRI PGDM - BM 2018-21 is a part time program for professionals in or near Jamshedpur. Working professionals can complete the program on weekends without leaving their jobs. It is AICTE approved and equivalent to the full time 2 year program.
Trump is the "White Hat" Hacker of US Democracyeholmes80
Account of 2016 Election as a cautionary tale and cause for individuals to rise up and exercise their democratic rights as the 2020 election approaches.
The Great White Hack. Trump is the "White Hat" Hacker of US Democracyeholmes80
Account of 2016 Election as a cautionary tale and cause for individuals to rise up and exercise their democratic rights as the 2020 election approaches.
Key Trends Shaping the Future of Infrastructure.pdfCheryl Hung
Keynote at DIGIT West Expo, Glasgow on 29 May 2024.
Cheryl Hung, ochery.com
Sr Director, Infrastructure Ecosystem, Arm.
The key trends across hardware, cloud and open-source; exploring how these areas are likely to mature and develop over the short and long-term, and then considering how organisations can position themselves to adapt and thrive.
Kubernetes & AI - Beauty and the Beast !?! @KCD Istanbul 2024Tobias Schneck
As AI technology is pushing into IT I was wondering myself, as an “infrastructure container kubernetes guy”, how get this fancy AI technology get managed from an infrastructure operational view? Is it possible to apply our lovely cloud native principals as well? What benefit’s both technologies could bring to each other?
Let me take this questions and provide you a short journey through existing deployment models and use cases for AI software. On practical examples, we discuss what cloud/on-premise strategy we may need for applying it to our own infrastructure to get it to work from an enterprise perspective. I want to give an overview about infrastructure requirements and technologies, what could be beneficial or limiting your AI use cases in an enterprise environment. An interactive Demo will give you some insides, what approaches I got already working for real.
Builder.ai Founder Sachin Dev Duggal's Strategic Approach to Create an Innova...Ramesh Iyer
In today's fast-changing business world, Companies that adapt and embrace new ideas often need help to keep up with the competition. However, fostering a culture of innovation takes much work. It takes vision, leadership and willingness to take risks in the right proportion. Sachin Dev Duggal, co-founder of Builder.ai, has perfected the art of this balance, creating a company culture where creativity and growth are nurtured at each stage.
UiPath Test Automation using UiPath Test Suite series, part 4DianaGray10
Welcome to UiPath Test Automation using UiPath Test Suite series part 4. In this session, we will cover Test Manager overview along with SAP heatmap.
The UiPath Test Manager overview with SAP heatmap webinar offers a concise yet comprehensive exploration of the role of a Test Manager within SAP environments, coupled with the utilization of heatmaps for effective testing strategies.
Participants will gain insights into the responsibilities, challenges, and best practices associated with test management in SAP projects. Additionally, the webinar delves into the significance of heatmaps as a visual aid for identifying testing priorities, areas of risk, and resource allocation within SAP landscapes. Through this session, attendees can expect to enhance their understanding of test management principles while learning practical approaches to optimize testing processes in SAP environments using heatmap visualization techniques
What will you get from this session?
1. Insights into SAP testing best practices
2. Heatmap utilization for testing
3. Optimization of testing processes
4. Demo
Topics covered:
Execution from the test manager
Orchestrator execution result
Defect reporting
SAP heatmap example with demo
Speaker:
Deepak Rai, Automation Practice Lead, Boundaryless Group and UiPath MVP
Encryption in Microsoft 365 - ExpertsLive Netherlands 2024Albert Hoitingh
In this session I delve into the encryption technology used in Microsoft 365 and Microsoft Purview. Including the concepts of Customer Key and Double Key Encryption.
Dev Dives: Train smarter, not harder – active learning and UiPath LLMs for do...UiPathCommunity
💥 Speed, accuracy, and scaling – discover the superpowers of GenAI in action with UiPath Document Understanding and Communications Mining™:
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Learn about the latest enhancements to out-of-the-box document processing – with little to no training required
Get an exclusive demo of the new family of UiPath LLMs – GenAI models specialized for processing different types of documents and messages
This is a hands-on session specifically designed for automation developers and AI enthusiasts seeking to enhance their knowledge in leveraging the latest intelligent document processing capabilities offered by UiPath.
Speakers:
👨🏫 Andras Palfi, Senior Product Manager, UiPath
👩🏫 Lenka Dulovicova, Product Program Manager, UiPath
Essentials of Automations: Optimizing FME Workflows with ParametersSafe Software
Are you looking to streamline your workflows and boost your projects’ efficiency? Do you find yourself searching for ways to add flexibility and control over your FME workflows? If so, you’re in the right place.
Join us for an insightful dive into the world of FME parameters, a critical element in optimizing workflow efficiency. This webinar marks the beginning of our three-part “Essentials of Automation” series. This first webinar is designed to equip you with the knowledge and skills to utilize parameters effectively: enhancing the flexibility, maintainability, and user control of your FME projects.
Here’s what you’ll gain:
- Essentials of FME Parameters: Understand the pivotal role of parameters, including Reader/Writer, Transformer, User, and FME Flow categories. Discover how they are the key to unlocking automation and optimization within your workflows.
- Practical Applications in FME Form: Delve into key user parameter types including choice, connections, and file URLs. Allow users to control how a workflow runs, making your workflows more reusable. Learn to import values and deliver the best user experience for your workflows while enhancing accuracy.
- Optimization Strategies in FME Flow: Explore the creation and strategic deployment of parameters in FME Flow, including the use of deployment and geometry parameters, to maximize workflow efficiency.
- Pro Tips for Success: Gain insights on parameterizing connections and leveraging new features like Conditional Visibility for clarity and simplicity.
We’ll wrap up with a glimpse into future webinars, followed by a Q&A session to address your specific questions surrounding this topic.
Don’t miss this opportunity to elevate your FME expertise and drive your projects to new heights of efficiency.
State of ICS and IoT Cyber Threat Landscape Report 2024 previewPrayukth K V
The IoT and OT threat landscape report has been prepared by the Threat Research Team at Sectrio using data from Sectrio, cyber threat intelligence farming facilities spread across over 85 cities around the world. In addition, Sectrio also runs AI-based advanced threat and payload engagement facilities that serve as sinks to attract and engage sophisticated threat actors, and newer malware including new variants and latent threats that are at an earlier stage of development.
The latest edition of the OT/ICS and IoT security Threat Landscape Report 2024 also covers:
State of global ICS asset and network exposure
Sectoral targets and attacks as well as the cost of ransom
Global APT activity, AI usage, actor and tactic profiles, and implications
Rise in volumes of AI-powered cyberattacks
Major cyber events in 2024
Malware and malicious payload trends
Cyberattack types and targets
Vulnerability exploit attempts on CVEs
Attacks on counties – USA
Expansion of bot farms – how, where, and why
In-depth analysis of the cyber threat landscape across North America, South America, Europe, APAC, and the Middle East
Why are attacks on smart factories rising?
Cyber risk predictions
Axis of attacks – Europe
Systemic attacks in the Middle East
Download the full report from here:
https://sectrio.com/resources/ot-threat-landscape-reports/sectrio-releases-ot-ics-and-iot-security-threat-landscape-report-2024/
LF Energy Webinar: Electrical Grid Modelling and Simulation Through PowSyBl -...DanBrown980551
Do you want to learn how to model and simulate an electrical network from scratch in under an hour?
Then welcome to this PowSyBl workshop, hosted by Rte, the French Transmission System Operator (TSO)!
During the webinar, you will discover the PowSyBl ecosystem as well as handle and study an electrical network through an interactive Python notebook.
PowSyBl is an open source project hosted by LF Energy, which offers a comprehensive set of features for electrical grid modelling and simulation. Among other advanced features, PowSyBl provides:
- A fully editable and extendable library for grid component modelling;
- Visualization tools to display your network;
- Grid simulation tools, such as power flows, security analyses (with or without remedial actions) and sensitivity analyses;
The framework is mostly written in Java, with a Python binding so that Python developers can access PowSyBl functionalities as well.
What you will learn during the webinar:
- For beginners: discover PowSyBl's functionalities through a quick general presentation and the notebook, without needing any expert coding skills;
- For advanced developers: master the skills to efficiently apply PowSyBl functionalities to your real-world scenarios.
Neuro-symbolic is not enough, we need neuro-*semantic*Frank van Harmelen
Neuro-symbolic (NeSy) AI is on the rise. However, simply machine learning on just any symbolic structure is not sufficient to really harvest the gains of NeSy. These will only be gained when the symbolic structures have an actual semantics. I give an operational definition of semantics as “predictable inference”.
All of this illustrated with link prediction over knowledge graphs, but the argument is general.
Epistemic Interaction - tuning interfaces to provide information for AI supportAlan Dix
Paper presented at SYNERGY workshop at AVI 2024, Genoa, Italy. 3rd June 2024
https://alandix.com/academic/papers/synergy2024-epistemic/
As machine learning integrates deeper into human-computer interactions, the concept of epistemic interaction emerges, aiming to refine these interactions to enhance system adaptability. This approach encourages minor, intentional adjustments in user behaviour to enrich the data available for system learning. This paper introduces epistemic interaction within the context of human-system communication, illustrating how deliberate interaction design can improve system understanding and adaptation. Through concrete examples, we demonstrate the potential of epistemic interaction to significantly advance human-computer interaction by leveraging intuitive human communication strategies to inform system design and functionality, offering a novel pathway for enriching user-system engagements.
De-mystifying Zero to One: Design Informed Techniques for Greenfield Innovati...
2011-2012 Accounting UEBS (MBA)
1. ACCOUNTING
Course Booklet
Semester 1
2011/2012
FTMBAMBAIB
1
Putting you at the heart of business FTMBA/MBAIB - Accounting
2. Contents Page Number
Course Description and Objectives .................................................... 3
Learning Outcomes ............................................................................ 3
Planned Student Learning Experiences ............................................. 4
Teaching Approach ............................................................................ 4
Assessment ........................................................................................ 4
Feedback............................................................................................ 4
Guidelines for Formatting and Handing in Assessed Work: ............... 5
Failure to Attempt or Complete Assessed Coursework or an
Examination........................................................................................ 5
Exam Arrangements for Disabled Students ....................................... 6
Plagiarism Statement ......................................................................... 6
Appeals .............................................................................................. 6
Consultation ....................................................................................... 6
Course Monitoring Surveys ................................................................ 7
Required Text(s)................................................................................. 7
Course Website .................................................................................. 7
Advised Preparatory Work.................................................................. 7
Course Lecturer.................................................................................. 7
Study Programme............................................................................... 8
Lecture Outlines and Readings .......................................................... 8
Exam Papers ...................................................................................... 8
Appendix 1: Further Reading.............................................................. 8
2
Putting you at the heart of business FTMBA/MBAIB - Accounting
3. Course Details
Course Code: BUST11205
Title: Accounting
College: Humanities and Social Science
School: The University of Edinburgh Business School
Course Organiser: Professor Falconer Mitchell
Contact Hours:
Semester: 1
Lectures:
Tutorials:
This is a 10-credit course. As per the Scottish Credit Qualifications Framework
(SCQF), this means that it should entail 100 hours of student effort. For example:
Contact hours 8 x 2 hour lectures 16
8 x 2 hour tutorials 16
Preparatory reading 8 x 5 hours in advance of 40
lecture
Tutorial work 8 x 2 hours in advance of 16
tutorial
Assignments 12 hours self study on top of 12
reading towards the
examination
Total 100 student effort hours
Course Description and Objectives
The course provides grounding in financial accounting sufficient for students to engage
with accounting statements and numbers both in general management after the MBA
and during the MBA in other courses which interface with Accounting (notably Strategy
and Managerial Control).
It also provides the platform for a semester two course on finance.
Learning Outcomes
Knowledge and Understanding:
On completion of the course students should
a) understand the derivation of the three financial statements which provide the basis
for corporate financial reporting
b) appreciate the strengths and the limitations of these statements
c) have acquired an ability to use financial statements to assess corporate performance
in a variety of ways
Cognitive Skills:
The course engages with and develops numerical skills (the ability to prepare accounts),
analytical skills (the ability to analyse accounts) and skills of synthesis and presentation
(to write a report on a business based on its accounting statements).
3
Putting you at the heart of business FTMBA/MBAIB - Accounting
4. Subject Specific Skills:
On completion of the course students should
a) demonstrate they can understand a straightforward profit statement, cash flow
statement and balance sheet
b) demonstrate they can interpret a set of financial statements using ratio analysis and
other analytical tools
c) demonstrate they can present the interpretation through a (succinct) written report
d) recognise several of the key issues relating to the preparation of financial statements
Planned Student Learning Experiences
The lecture programme proceeds through simple examples providing the opportunity in
class for both class discussion and individual practice with numbers. Further practice is
provided for the students outside of class with a weekly self-study exercise.
Teaching Approach
N/A
Assessment
Form of Assessment:
Assessment is by a two-hour written unseen examination; the main difficulties and
mistakes are written up in a feedback note for the students.
Assessment Criteria:
The grading of the examination is based on a threshold student demonstrating an
understanding of the key concepts and numerical processes in the area addressed by
the examination question, with a first-class student being able to demonstrate a critical
understanding of the business through the financial statements.
Dates of Assessment:
During exam diet from 17-21 October, 2011
Feedback
Assessment feedback will be provided on a feedback form in the appropriate format.
Assessment marks and feedback will be made available within one month of examination
date.
Feedback Format
Week 1-4 Two way communication sessions held in the second hour of
each session
Week 1-4 Students are able to have one on one contact with the course
lecturer, made possible through an open door policy
Generic exam feedback will be made available on WebCT within one
month of when the students sit the exam.
4
Putting you at the heart of business FTMBA/MBAIB - Accounting
5. Guidelines for Formatting and Handing in Assessed Work:
All completed assignments should be stapled and clearly labelled with the student’s
examination number. Names should NOT be written on the assignments themselves, so
that they can be marked anonymously. Students are asked to attach an assignment
submission sheet as front cover. The student’s name should be written on this sheet
along with the examination number. A template for this can be found at www.business-
school.ed.ac.uk/mybiz.
When the assignments are received the assignment submission sheet will be removed
before the assignments are sent to the relevant lecturer(s) for marking. Students must
also submit each assignment electronically by TURNITIN which can be located on
WebCT. For the group assignment, once the groups have been composed, a group
member will be assigned as responsible for this. Please see instructions via the student
portal. This is to enable checks to be carried out for plagiarism on a random basis, or if
suspicions are raised.
The University has a standardised penalty for late submission of coursework. The School
will apply a uniform penalty of a reduction of 5 marks for each 24 hours beyond the
coursework deadline (Saturday, Sunday and University Public Holiday not included)
unless late submission has been requested in advance of the submission date and
approved in writing by the course organiser. For example:
- an essay with a mark of 65% which is less than 24 hours late will be given a final mark
of 60%
- an essay with a mark of 65% which is between 24-48 hours late will be given a final
mark of 55%
- an essay with a mark of 65% which is 48-72 hours late will be given a final mark of 50%
and so on...
The penalty will not be applied if good reasons can be given, such as documented
illness.
COURSEWORK DEADLINES ARE ABSOLUTE AND MUST BE STRICTLY ADHERED
TO OTHERWISE THE STANDARDISED PENALTY WILL BE APPLIED WITHOUT
EXCEPTION.
Extensions to coursework deadlines will normally only be granted in cases of illness or
other extenuating circumstances. An extension can only be granted by the course
organiser; requests for an extension to the deadline must be agreed with the course
organiser prior to the coursework deadline. If this proves impossible, students must
attach a letter of explanation to the coursework, signed and dated. If you are given an
extension, you must ensure that the Postgraduate Office (Room GF.15, 29 Buccleuch
Place, Edinburgh, EH8 9JS) has written proof of this, e.g. in the form of an email from the
course organiser.
Failure to Attempt or Complete Assessed Coursework or an
Examination
Where a student fails to attempt or fails to complete assessed coursework or an
examination, the course organiser will seek to establish from the student whether the
failure is legitimate (i.e. supported by appropriate documentary evidence) or not. A failure
to attempt assessed coursework or an examination without good reason will result in a
zero mark being awarded for that element of assessment. In the case of a legitimate
failure to attempt or complete assessed coursework, the course organiser may decide to
offer an extended submission deadline (without marks deduction for late submission).
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6. Where a student is able to produce evidence of legitimate reasons for failure to attempt
or complete an examination, and where it has not been possible to offer an extended
submission deadline for a legitimate failure to attempt or complete assessed coursework,
the course organiser will refer the case to the Special Circumstances Committee.
Groupwork Issues
Where group work is involved, should there be any problems with the group dynamic,
these should be raised by two concurring members of the team with the course organiser
before the Reading Week.
Exam Arrangements for Disabled Students
If required, specific reasonable adjustments will be made to enable disabled students to
sit examinations, including any written, practice or oral examination, continuously
assessed coursework or dissertation which counts towards the final assessment. For
more information about the support disabled students can receive and the approval
process for making reasonable adjustments visit http://www.ed.ac.uk/schools-
departments/disability-office/students/support-we-offer. Arrangements for degree
examinations must be approved in advance by the Registry (650 2214), and the
Disability Office (650 6828) for dyslexic students, and reported to the examiners. The
Registry requires notification of specific examination arrangements for dyslexic students
well in advance of examination weeks and specific deadlines apply (see
http://www.ed.ac.uk/schools-departments/registry/other-info/dyslexia). For all other
disabled students the Registry must see and accept a medical certificate or similar
documentation relating to the student or be satisfied that an acceptable certificate will be
produced. Such students should discuss their requirements with their Programme
Director and/or the Disability Office at the earliest opportunity.
Plagiarism Statement
Plagiarism and cheating are offences against the University discipline. The full text of the
University’s regulation on plagiarism and cheating can be found on the University’s
website at
http://www.docs.sasg.ed.ac.uk/AcademicServices/Discipline/StudentGuidanceUGPGT.pdf
Appeals
The process for students appealing against the assessment of grades is described in the
Code of Practice for Taught Postgraduate Programmes.
Consultation
Students are encouraged to raise any concerns of a subject specific nature with the
relevant course organiser. All but the simplest issues take time to resolve, and so please
raise the issues as soon as you are aware of them.
In the event that your course organiser cannot assist you, please contact your
Programme Director.
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7. Course Monitoring Surveys
Because the PGT programmes are constantly being streamlined to remain progressive
and contemporary, it is essential that you provide feedback on the courses you
undertake so that the academic and administrative staff can be aware of your needs and
the needs of your peers; the only way we can do this is if you let us know our strengths
and what can be improved to make your learning experience with us as relevant and
fulfilling as possible.
At the conclusion of every semester you will be asked to complete anonymous online
course monitoring surveys. You will be notified when the surveys relevant to your
programme become live. The results of these surveys will then be collated and
distributed to the course lecturer(s) who will in turn provide feedback on the course.
All information provided by students and course lecturer(s) will be taken into
consideration by decision makers within the Business School – and may alter the way
that future courses are administered. We are providing you with an outlet to voice your
opinions and it is very important for the current state and the future of the Business
School and its students that you do so.
Required Text(s)
Students will find the following text a valuable complement to lectures: “Key Management
Ratios” (4th edition) by Ciaran Walsh, FT Prentice Hall, 2005.
Course Website
Lecture materials will be made available online via WebCT, which is accessible from the
“quick links” area on MyBiz http://www.business-school.ed.ac.uk/mybiz/home
On the course website you will be able to find a copy of this booklet, course handouts,
announcements and other facilities. It is important that you regularly check the WebCT
system in order to keep up to date with the course. You should be automatically
registered for all your courses; if you are not please consult Stuart Mallen, Programme
Secretary (email office+mba@business-school.ed.ac.uk) to ensure that your records are
in order. A user guide and full details of how to logon and use the system are available
on the website. N.B. It is vitally important that you check your WebCT mailbox regularly
OR set it up so that it forwards messages automatically to your regular e-mail account.
Advised Preparatory Work
N/A
Course Lecturer
Falconer Mitchell, B.Com., C.A. Professor of Management Accounting and currently
Chairman of the Research Board of the Chartered Institute of Management Accountants.
His research interests lie in cost management, accounting change, accounting history
and corporate reporting.
Tel: 0131 650 8340
Office: Room 2.36, Business School, 29 Buccleuch Place, Edinburgh, EH8 9JS
Email: f.mitchell@ed.ac.uk
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8. Study Programme
Lecture Topic Text Reference
1 Introduction. The nature and purpose of Chapters 1, 2
financial accounting. The framework of financial
statement preparation for a retail company.
2 The financial statements: the balance sheet, Chapters 3, 4, 8, 11
income statement and cash flow statement.
Income quality – cash backing for profits
3 Preparing the financial statements of a
manufacturing company
4 Ratio analysis 1 Chapters 5, 6, 7, 9,
10, 16
5 Ratio analysis 2
6 Issues determining the strengths and
weaknesses of financial accounting
7 Value determination and financial accounting Chapter 12
8 Improving the information content of the Chapters 17, 19
financial accounting package
Lecture Outlines and Readings
As above
Exam Papers
Where applicable all available exam papers can be found on the University of Edinburgh website at:
http://www.exampapers.lib.ed.ac.uk/
Appendix 1: Further Reading
N/A
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9. Survey Feedback from 2010/2011
Number of respondents: 23
Expected number of respondents: 55
Accounting with Falconer Mitchell
1. Please state your level of agreement with the following:
1.a. The course met the stated objectives
Strongly agree: 60.9% 14
Agree: 34.8% 8
Neither agree nor
4.3% 1
disagree:
Disagree: 0.0% 0
Strongly disagree: 0.0% 0
1.b. The course was well organised
Strongly agree: 65.2% 15
Agree: 26.1% 6
Neither agree nor
8.7% 2
disagree:
Disagree: 0.0% 0
Strongly disagree: 0.0% 0
2. Were your expectations met by the course?
Yes: 100.0% 23
No: 0.0% 0
3. What overall rating would you give this course?
Excellent: 65.2% 15
Above average: 26.1% 6
Average: 8.7% 2
Below average: 0.0% 0
Poor: 0.0% 0
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