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AF101 Course Outline PDF
AF101 Course Outline PDF
3. PRE-REQUISITES: NA
5. TEACHING TEAM
7. EMERGENCY CONTACT
Welcome to AF101. This course is designed to enhance the students’ knowledge on tertiary level
accounting. The course introduces introductory level accounting and financial management.
Accounting is a service activity and its function is to provide and interpret financial information that is
intended to be useful in making economic decisions. Students will be encouraged to build on and
extend your knowledge on the fundamentals of accounting.
1. Create and update the accounting records for sole traders and partnerships. These include
journals, general ledgers and subsidiary ledgers.
2. Outline the process and prepare basic accounting entries for company formation.
4. Use appropriate methods to determine the value of assets such as Accounts Receivable,
Inventory and Non-Current Assets.
5. Prepare the General Purpose Financial Reports from the accounting system, using Generally
Accepted Accounting Principles (GAAP) and appropriate accounting standards.
6. Analyse and interpret the financial performance and position of an accounting entity using
appropriate financial ratios.
P10 Assess the relevance and capacity for practical application of current
and evolving global accounting practices in South Pacific Island
economies.
P11 Articulate the role the law does and can play in facilitating good
commercial 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
Prescribed text
Title: ACCOUNTING.
Author: Hoggett, J., Medlin, J., Chalmers, K., Hellmann, A., et. al
Edition: 10th Edition. John Wiley & Sons Australia, Ltd.(2018)
Description: http://www.wileydirect.com.au/buy/accounting-10th-edition/
The following titles are available in the USP Library Reserve Collection. They cannot be taken
out of the library.
Birt, J., Chalmers, K., Beal, D., Brooks, A., Bryne, S., & Oliver, J., 2012. Accounting: Business Reporting
for Decision Making. John Wiley & Sons Limited, Australia.
Fargher, N., Wise, V., Kieso, D.E., Weygandt, J.J., & Warfield, D.T., 2008. Fundamentals of
Intermediate Accounting. John Wiley & Sons Limited, Australia.
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.
15. ASSESSMENT
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 person’s creative work and using it as one’s
own – without explicitly giving credit to the original creator. Work copied without
acknowledgement from a book, from another student’s 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.
Face-to-Face Online
Weighting Weighting
Activity Week (%) (%)
Major Assignment 10 10 10
Mid Test 7 25 25
Online Quizzes End of Unit 10 10
Tutorial Assessments 2 - 13 5
Discussion Forums 2 - 13 5
18.1 TUTORIALS
18.1.1 FACE-TO-FACE
You can sign-up for a tutorial by visiting the course Moodle page and choosing one of the
available sessions. Course Coordinator can assist with any queries regarding 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 449 of the USP 2015 Calendar.]
This course is fully online and administered via MOODLE. There will be no face to face tutorials
but any queries you have will be responded to via moodle or email within 24 hours. There will be
weekly online discussion forums for which online students must participate in.
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 the Course Coordinator.
Student Learning Support (SLS) provides the necessary academic and study skills to assist
students with their course requirements.
There is a range of services that students can participate in or use free of charge. These services
are tailor made to help students tackle and manage the requirements of tertiary education.
These services include:
• Peer Mentoring Programme – high achieving senior students facilitate group activities
through which students are guided on study tips, problem solving, and assessment preparation.
• Drop In Support - Students can drop in to meet with an SLS Specialist during the operating
hours at 091 – 013 (FBE SLS Hub) to seek assistance in assignment planning, essay structure,
referencing, understanding and selecting relevant study skills, time management, speaking and
reading skills and other related aspects. The initial meeting should occur at least 3 weeks prior to
the assignment due date.
• Academic Skills workshops – Either through the course or generally, workshops on academic
skills (Essay writing, Referencing, Reading and others) will be conducted. Students are
encouraged to attend.
The SLS Hub is located in Building 091(CELT Building), Room 013, Laucala (Upper) Campus. The
operating hours are Mondays - Thursdays: 9am - 5pm, Fridays: 9am – 4pm.
You can also raise your views regarding the course through the Accounting and Finance Student
Association (AFSA). Information about AFSA is available at
http://www.afm.fbe.usp.ac.fj/index.php?id=8040.