AF102 Course Outline
AF102 Course Outline
AF102 Course Outline
AND ECONOMICS
AF102
Introduction to Accounting & Financial Management Part 2
Semester 2, 2015
Laucala Campus
General Information
Course Code
AF102
Course Title
Course Pre-requisite(s)
AF101
Coordinator
Office
Phone
323 2532
Consultation hours
TBC on Moodle
Assisted by :
Lecturer
Office
Phone
323 2284
Consultation hours
TBC on Moodle
JOYCELYN DEVI
Office
Phone
323 2778
Consultation hours
TBC on Moodle
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Lecture Times
Thursday
3-4 pm
092-001
Friday
12-1 pm
092-001
DAY
TIME
VENUE
Monday
8-10 am
Monday
11-1 pm
FBE Glassbox
Monday
1-3 pm
003-032
Tuesday
8-10 am
019-104A
Tuesday
11 am-1pm
093-202
Tuesday
2-4 pm
014-115
Tuesday
4-6 pm
003-042
Wednesday
10-12 noon
014-117
Wednesday
12-2 pm
093-204
10 Wednesday
1-3 pm
ISO33
11 Wednesday
2-4 pm
003-042
12 Wednesday
4-6 pm
003-042
13 Thursday
8-10 am
ISO33
14 Thursday
12-2 pm
15 Friday
2-4 pm
014-014B
16 Friday
4-6 pm
014-009A
Tutorial Times
NOTE: You are required to sign up for one preferred tutorial time slot on Moodle. Remember to
make a personal note of the time and venue when signing up on Moodle. This will be your
allocated tutorial throughout Semester 2, 2015. Also note that some of the above times and
venues may change depending on actual student enrolment numbers.
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Moodle
The course will be administered through Moodle. Course notices, lecture handouts (including
tutorial questions), assignments and assessment marks will be posted on there. Therefore you
should check the site regularly.
In addition, a weekly forum platform will be set for you to share ideas or discuss any issues in
the course. Hence it is important that you make the most of this opportunity.
Instructions on how you can login to the course Moodle page are provided in Appendix 1 at the
end of this document.
Also remember to register your mobile phone number on Moodle so as to receive important
notices and reminders in time for action. Your mobile numbers are private data and not
available to or viewed by any course participants.
If you have lost your USP password or do not see your course as a listed course after login,
please contact the ITS student helpdesk.
Any other queries regarding Moodle can be referred to Flora Bentley [email protected]
because of a documented error on the part of the University a students mark did not
accurately reflect the total academic performance causing hardship. Such matters are resolved
in a manner that is not detrimental to students and does not compromise the integrity of the
assessment process.
Course Text
Weygandt, J. J., Kieso, D. E., and Kimmel, P. D., (2015). Managerial Accounting: Tools for
Business Decision Making, Seventh Edition, John Wiley & Sons, Inc.
You are strongly encouraged to purchase your own copy of the text book from the USP Book
Centre. Copies of the textbook are also placed on Reserve in the library. References and
lecture materials will be made available on the AF102 MOODLE website. The suggested
chapter readings should be considered only as a guide to the topic and will need to be
supplemented by your own research. You are strongly encouraged to seek other material in the
Library or online to enhance your understanding of the subject area.
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Langfield-Smith, K., Thorne, H., and Hilton, R., 2012, Management Accounting: Information for
managing and creating value, 6th ed, McGraw Hill Inc.
Merchant, K. A. and Van der Stede, W. A., 2012, Management Control Systems: Performance
Measurement, Evaluation and Incentives, 3rd ed, Financial Times/ Prentice Hall.
Mowen, M. M., Hansen, D. R, & Heitger, D. L., 2012, Cornerstones of Managerial Accounting,
4th ed, South-Western Cengage Learning.
Noreen, E. W., Brewer, P. C. & Garrison, R. H., 2011, Managerial Accounting for Managers,
2nd ed, McGraw-Hill/ Irwin.
Wild, J. J. & Shaw, K. W., 2012, Managerial Accounting, 3rd ed, McGraw-Hill/ Irwin.
Course Schedule
The following is a tentative course schedule and may change as the course progresses.
WEEKS &
DATES
Week 1
20-24 July
Week 2
27-31 July
Week 3
3-7 Aug
Week 4
10-14 Aug
Week 5
17-21 Aug
Week 6
24-28 Aug
Week 7
31 Aug-4
Sept
TEXTBOOK
REFERENCE
LECTURER
Chapter 1
MTR
Chapter 2
MTR
Process costing
Chapter 3
MTR
ONLINE QUIZ 1 -1%
Activity-based costing
Chapter 4
MTR
Chapter 5
MTR
Incremental analysis
Chapter 7
MTR
ONLINE QUIZ 2 -1%
TOPIC
7-11 Sept
Week 8
14-18 Sept
Week 9
21-25 Sept
Week 10
28 Sept-2
Oct
Week 11
5-9 Oct
Chapter 8
PB
Budgetary planning
Chapter 9
PB
ONLINE QUIZ 3 -1%
Chapter 10
PB
Chapter 11
PB
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Week 12
12-16 Oct
Week 13
19-23 Oct
Week 14
26-30 Oct
Week 15
2- 6 Nov
Week 16 &
17
9-20 Nov
Chapter 11
Chapter 12
REVISION LECTURES
PB
ONLINE QUIZ 4 -1%
PB
PB
ONLINE QUIZ 5 -1%
STUDY BREAK
FINAL EXAMINATION
Lectures
Lectures for this course will be conducted according to the course outline above. The lecturer
conducts the lectures and presents the main aspects of the weeks topic(s) to the class.
Important announcements will also be made during the lectures. You are strongly encouraged
to attend all the lectures in this course. All lecture materials will also be provided on Moodle.
Students are required to read the assigned chapters and other relevant material before they
attend the lectures.
Tutorials
Tutorials are compulsory. To pass any course where tutorials are required, you must attend at
least 60% of these to be eligible to pass the course. Students who do not meet the 60%
minimum requirement will fail the course under [Clause 1.3 (e) of the Assessment Regulations
outlined on Page 447 of the USP 2015 Calendar.]
Your first point of contact will be with your tutor in tutorials. Tutorials will provide an opportunity
for students to discuss issues they are exposed to in the course lectures and readings and
conceptual issues identified by the lecturer. The tutorial will focus on enhancing your
knowledge on the topic and concepts learnt in the lectures.
You will also be required to undertake tutorial tasks (outlined on page 8-9) in preparation for
the tutorial. You MUST attempt these tasks BEFORE you attend your tutorial and also
participate in tutorial discussions. Your tutor will also be providing you with additional questions
to attempt within your tutorial groups. Read more on page 9.
Students can sign-up for their preferred tutorial on the course website (Moodle). This should be
done by 3 pm Friday, first week of lectures. Tutorials will start in week 2 of the semester.
Students should ONLY attend the tutorial group they have signed up for, unless prior
arrangement has been made with your respective tutor. The tutorial sessions available for signup is provided on page 3 of this course outline. Note not all these tutorial sessions may be
available.
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Tutorial Schedule
Week
Chapter
Homework/Tutorial Questions
Questions
1, 2, 7, 8, 10, 11, 20
Exercises
1-1, 1-5, 1-8
Problems
In Class Activity
BYP
In Class Activity
Questions
2, 3, 4, 13, 14, 18
Exercises
2-6, 2-8, 2-12
Problems
In Class Activity
BYP
In Class Activity
Questions
1, 10, 16, 17
Exercises
3-3, 3-11, *3-19
Problems
In Class Activity
BYP
In Class Activity
Questions
1, 3, 5, 6, 17, 19
Exercises
4-1, 4-6, 4-9
Problems
In Class Activity
BYP
In Class Activity
Questions
1, 3, 5, 9, 12
Exercises
5-3, 5-4, 5-10, 5-16
Problems
In Class Activity
BYP
In Class Activity
Questions
Exercises
7-1, 7-2, 7-8, 7-11, 7-13, 7-15
Problems
In Class Activity
BYP
In Class Activity
MID-SEMESTER BREAK
8
ASSIGNMENT PREP
10
11
10
12
11
Questions
Exercises
Problems
BYP
Questions
Exercises
Problems
BYP
Questions
Exercises
Problems
BYP
Questions
Exercises
2, 3, 6, 9
8-1, 8-6, 8-10
In Class Activity
In Class Activity
2, 5, 7, 8
9-3, 9-6, 9-9, 9-11, 9-12, 9-16, 917
In Class Activity
In Class Activity
12, 13, 15, 18
10-1, 10-7, 10-9, 10-14, 10-17
In Class Activity
In Class Activity
2, 13, 17
11-2, 11-7, 11-14, 11-17
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Problems
BYP
In Class Activity
In Class Activity
13
CONTINUE WITH CHAPTER 11 ACTIVITIES
14
12
Questions
Exercises
Problems
BYP
1, 4, 8, 11
12-1, 12-4, 12-7, 12-8
In Class Activity
In Class Activity
Tutorial Participation
The tutorials are participatory. You should attempt the required tasks before your tutorial
session, so that you are better able to contribute during these sessions. Additionally,
attempting your tutorial tasks helps you determine whether you have adequately grasped the
topic or not and provide you with the experience in answering questions of both a theoretical
and practical nature.
Some (not necessarily all) of the tutorial questions (set out on page 8-9) will be discussed
during workshops. As previously stated, your tutor will also be providing you with additional
questions to attempt within your tutorial groups.
You should not expect to receive model answers. If you have difficulty answering a question,
you should approach your tutor with your attempted answer. Tutors will not provide answers
but rather give direction based on your attempted answer.
There are several methods of active class participation and some of them are listed below:
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P2
P3
P4
P5
P6
P7
P8
P9
P10
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L1 - 7
L1 - 7
L 4, 5, 6, 7
accounting L 4, 5, 6, 7
L5, 6
Articulate the role the law does and can play in facilitating good
commercial practice.
P12
P13
P14
L1
Communications
L2
L3
L4
L5
L6
Creativity
Critical Thinking
Ethics
Pacific
Consciousness
Team Work
Submission Date
Weight
Tutorial Quizzes
Random in tutorials
10%
Online Quizzes
5%
Week 7, TBC
20%
Major Assignment
15%
Continuous Assessment
Final Exam
L7
50%
50%
TBA by SAS
Total
100%
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B+
C+
EX
85+
78-84
71-77
64-70
57-63
50-56
40-49
<40
To obtain a pass in this course, you must attain a minimum overall pass mark of 50% (i.e.
grade C). This must include a minimum of 40% in the final examination. You must also
satisfactorily complete all components of the assessment. You DO NOT need to obtain a
minimum mark in the coursework element, including the test(s). However, take heed of
information provided under Final Examination on page 14.
Assignment
There will be ONE assignment for this course, which will be posted on Moodle in due course.
This will be a GROUP ASSIGNMENT (4 - 5 students per group) from within your respective
tutorials. The assignment will be based on the various topics that will be discussed in this
course. Further details will be provided during the semester.
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Referencing
Ensure proper citation of references. Failure to do so will result either in marks being deducted
or in assignments not being marked. If found copying or plagiarising, you will be penalised and
awarded zero.
You are strongly encouraged to use the APA Referencing Guide when writing assignments and
seminars.
Submission of Assignments
You will be required to upload an electronic copy of your group assignments through the Turnit-in software on Moodle. Assignments with high similarity rates will be reviewed for plagiarism
and academic dishonesty. This may result in deduction of partial or total marks.
Electronic submission should be in Word format only. ANY attempt to manipulate the Turn-itin similarity rate will be considered cheating and will result in a zero mark.
The due dates for assignments are to be strictly followed. Failure to submit an assignment
on time will lead to a penalty of 10 marks deducted from the mark the assignment merits for
each day late which is counted after the due date. This means that if you are 10 days late in
submitting your assignment then automatically you will receive a mark of zero (0). Exceptions
to this penalty will only be granted where a late submission is due to reasons beyond students
control.
If you fail to submit an assignment or sit a test or exam on the appointed date because of
sickness then you must submit a medical certificate from the university authorized doctors to
the course coordinator at the earliest possible date. Medical certificates issued by doctors other
than the university doctors are NOT acceptable.
If there is a death in the family then you need to submit a death certificate clearly stating your
relationship to the deceased. Any other reasons apart from these will not be accepted.
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Final Examination
A three (3) hour examination will be conducted at the end of the course. It will be based on the
topics covered in the assigned chapters and discussions in class during the semester.
Students who are prevented from sitting the final examination through no fault of their own, or
consider that their performance in the final examination will be seriously impaired, may make
application to the Registrar or nominee for consideration for the award of an Aegrotat Pass,
Compassionate Pass, or to sit a special examination. The application should be made on the
form provided by Student Administration Services (SAS), normally prior to the examination
being held. One of the conditions for approval is that the student had achieved in the
coursework a mark equivalent to a grade of at least a B.
Plagiarism
Plagiarism is the copying of another persons creative work and using it as ones own
without explicitly giving credit to the original creator. Work copied without acknowledgement
from a book, from another students work, from the internet or from any other source is
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plagiarism.
Plagiarism includes the following:
a) Copying of the published or unpublished words of another writer without
acknowledging the source using acceptable reference citation methods. Thus, to; 'cut
and paste' from internet sources or 'lift' sentences, ideas and sections from a textual
source qualifies as plagiarism.
b) Lifting or cutting and pasting extracts without quotation marks or appropriate
acknowledgement of sources.
c) Paraphrasing of content and ideas without proper acknowledgement of the source.
d) The use of images, diagrams, photographs and material from blogs and social
networks, without acknowledgement.
e) Copying part or all, of another students assignment. In this instance, student
assignment refers to a piece of academic work submitted for assessment purposes
for any course, in past or current years at any educational institutional including USP
or any other university.
ii) Collusion
Collusion means working with someone else to deceive or mislead to gain an unfair
academic advantage. It includes;
a) Submission of a paper that has been written by an author other than the author
credited for that piece of writing. This includes the use of paid services of a
student, or any other person that has been solicited for that purpose.
b) Facilitating or enabling another student to plagiarise in any way.
iii) Cheating
Cheating involves acting in any way that directly contradicts the explicit rules and guiding
principles of that form of assessment. It applies in any form of examination including short
tests, quizzes and final examinations.
Cheating includes (inter alia):
a) Doing anything to gain an unfair or illicit academic advantage in an examination;
b) Possessing, referring to or having access to any material, or to access the internet
crib notes or device containing information directly or indirectly related to the subject
matter under examination other than what is explicitly approved for examination
purposes;
c) Using a cell phone to communicate with any other student or person inside or outside
the examination venue;
d) Copying from another student in a test or examination; enabling another student to
cheat in a test or examination;
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e) Soliciting a person to sit a test or final examination in place of the student enrolled;
sitting a test or final examination in the place of another student;
f) Manipulation of scores in tests or examination or in any other form of assessment;
g) Enabling another student in any or a combination of any of the above.
3.0 Penalties for Academic Misconduct
i) A suspected case of academic misconduct will be reported in writing to the course
coordinator, Head of School, and Dean of Faculty.
ii) The penalties imposed for proven cases of misconduct vary. Based on the
seriousness of the case, the penalties include, but are not limited to:
a) A written reprimand of the student from the Head of School;
b) The requirement by the Head of School that the student complete further work, or
repeat work, for the course.
c) Deprivation of credit for a course, or for a component of assessment of the course, to
which the academic misconduct relates, by the Dean of Faculty;
d) Cancellation of any previously-credited pass in a course associated with the offence,
by the Dean of Faculty;
iii) Significant and repeat offences will be referred to the Universitys Student Discipline
Committee, which can:
a) Impose a fine not exceeding $500FJD
b) Prohibit the student from using any of the Universitys library and computing network
facilities for a period not exceeding twenty-eight days;
c) Recommend to the Vice-Chancellor that a students enrolment be suspended for any
period and on terms considered necessary by the committee;
d) Recommend to the Vice-Chancellor that the students enrolment be terminated, i.e.
expulsion from the University.
[Source: The University of the South Pacific 2015 Handbook and Calendar, pp 461-464]
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Appendix 1
How to log in to Moodle
To use Moodle, the first thing you will do is to log in. Only after you log in will you have access
to the Moodle features you need for this course.
Step 1:
Open your browser: Please use Mozilla Firefox or Google Grome to open this page.
Type in the following at the address bar: http://elearn.usp.ac.fj/ or click on the Moodle link
from your SOLS.
Step 2:
Step 3:
Note:
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You will be prompted to change your password IF this is the first time you are logging in.
Step 5:
A list of courses on which you are enrolled appears. Click the course code and title to enter
the course.
You can edit profile if you wish or click on the your course Link to continue.
You can also add your mobile number to receive SMS notification from Moodle
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