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AF301 Course Outline 1 PDF
AF301 Course Outline 1 PDF
5. TEACHING TEAM
There will be two lectures and you are required to attend both.
Lecture 1: Monday 4-5pm
Lecture 2: Wednesday 3-4pm
7. EMERGENCY CONTACT
This course aims to provide an understanding of the construction of theories that explain and frame
the frameworks of accounting regulation and practice and predict developments in accounting
practice, consistent with societys needs for financial reporting. Students will be encouraged to
evaluate critically a range of accounting theories and to evaluate their impact on accounting practice.
1. Creativity: Graduates will generate new ideas and approaches to solve problems
2. Communication: Graduates will choose appropriate language and modes of
communication to share ideas and capture understanding
3. Critical thinking: Graduates will evaluate ideas and opinions before forming a
conclusion
4. Ethics: Graduates will apply ethical reasoning to their actions and decision-making
5. Pacific consciousness: Graduates will recognize the cultural heritage, and diversity of
Pacific societies
6. Professionalism: Graduates will apply professional principles, values and ethics to
their work
7. Teamwork: Graduates will collaborate with people of diverse perspectives to achieve
goals
D: Deegan
G: Godfrey
C: Chapter
MR: Masilina
PF: Peni
Prescribed text
Title: Financial Accounting Theory
Author: Craig Deegan
Edition: 4th Edition, McGraw Hill
Description: http://www.mheducation.com.au/9780071013147-aus-financial-accounting-theory
Other resources
Title: Accounting Theory
Author: Godfrey, J., A. Hodgson and S. Holmes et al.
Edition: 7th Edition, Wiley
Description: http://au.wiley.com/WileyCDA/WileyTitle/productCd-0470818158.html
The following table demonstrates the alignment of the course learning outcomes to
appropriate activities and assessments and the links to programme and USP graduate
outcomes.
1 Lectures, Test 1
tutorials, panel
discussion
2 Lectures, Test 7 3,6
tutorials, panel
discussion
3 Lectures, Test 1 3,6
tutorials, panel
discussion
4 Lecture, Test 1
tutorial, panel
discussion
5 Lectures, Test/ Group 1,4,9,10 2,3,6
tutorials, videos Assignment
6 Lectures, Test/ Group 1,4,9,10 2,3,6
tutorials, videos Assignment
14. ASSESSMENT
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
A+ A B+ B C+ C D E
85-100 78-84 71-77 64-70 57-63 50-56 40-49 0-39
For detailed regulations, please refer to the USP Handbook and Calendar.
Plagiarism, copying materials from other sources without proper referencing and
acknowledge of the source is a serious offence and will be dealt with severely. In the
Regulations Governing Academic Misconduct section of the USP Handbook & Calendar
plagiarism is defined as 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. If lecturer is satisfied that plagiarism has occurred, they will report the
matter to the Head of School. They can reduce marks appropriately. If the matter is seen
as serious enough it can be taken to the Student Disciplinary Committee by the Head of
School.
16.1 TUTORIALS
You can sign-up for a tutorial by visiting the course Moodle page and choosing one of the available
sessions. Mr. Selvin Prasad can assist with any queries regarding tutorials.
Not applicable
The course will be administered through Moodle. Course notices, lecture handouts, tutorial
questions, assignments and assessment marks will be posted on the course Moodle page. Therefore
you should check the site regularly. 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 Mr. Selvin Prasad.
SLS can assist you with several learning activities. Please refer to their website:
https://www.usp.ac.fj/index.php?id=8434 . Please note that not all assistances and support
applies to third year accounting students.
This is the capstone course for the Accounting program. Managing your time is of utmost important.
Below is a suggestive time allocation table to assist you. This is based on a per week workload and is
to be taken as a rough guide. Each student should be able to work out what works best for them to
ensure that they successfully pass this course.