Faculty of Business and Law

ACCY801:Accounting and Financial

Management
6 credit points

Subject Information
Trimester 1, 2024
UOW Online Wollongong Online

UOW may need to change teaching locations, teaching delivery and/or assessment delivery
at short notice to ensure the safety and well-being of students and staff in response to the
COVID-19 pandemic or other public health requirements.

For up-to-date information on the impact of COVID-19 please refer to your subjects Moodle
site.

Vision, Mission and PRME

Our mission is to inspire and develop globally-minded and socially responsible community members and
leaders, through high-quality teaching, impactful research and meaningful engagement with community,
government, industry and academic partners. The full Vision and Mission statements can be found at
https://www.uow.edu.au/business-law/schools-entities/business/about-us/vision-and-mission/

We are a signatory to the Principles of Responsible Management Education (PRME) and support the realisation
of the United Nations Sustainable Development Goals. More information on PRME can be found at at
https://business.uow.edu.au/about/index.html

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 1 of 20

TEACHING STAFF

Teaching Role Coordinator

Name Professor Lee Moerman
Telephone 0242215575
Email leem@uow.edu.au
Room 40.301
Consultation Times Email for Appointment

Teaching Role Tutor

Name Dr Stephen Wu
Email stephenwu@uow.edu.au
Room TBA
Consultation Times Email for Appointment

Teaching Role Tutor

Name Mr Udaya Rathnayake
Email galkotuwe@uow.edu.au
Room TBA
Consultation Times Email for Appointment

IMPORTANT INFORMATION FOR ALL STUDENTS

This important information must be read together with the Sydney Business School Student Handbook which
contains relevant information on University of Wollongong (UOW) and Sydney Business School Policies. The
handbook is found at https://moodle.uowplatform.edu.au/course/view.php?id=26396. It is your responsibility to
comply with these policies and processes.

The Sydney Business School is the graduate business school of the Faculty of Business and Law at University
of Wollongong. Our courses are delivered from campuses located at Circular Quay in Sydney and Wollongong
as well as University of Wollongong Dubai.

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 2 of 20

Expectations of Students

UOW values are intellectual openness, excellence and dedication, empowerment and academic freedom, mutual
respect and diversity, recognition and performance. We will provide a safe, equitable and orderly environment
for the University community, and expect each member of our community to behave responsibly and ethically
(UOW Student Conduct Rules https://documents.uow.edu.au/about/policy/learning/index.html ).

We expect that students demonstrate these values and professional behaviour, both face to face and online,
making genuine efforts to complete their studies successfully, arriving on time to class, taking part
constructively in class discussions and activities, demonstrating appropriate professional and ethical conduct in
all communication with UOW staff and community members, and submitting assignments on time (or
completing a request for Academic Consideration in advance if needed).

Communication and eLearning Etiquette

Guidelines on the use of email to contact teaching staff, mobile phone use in class and information on the
university guide to eLearning ‘Netiquette’ can be found at
https://www.uow.edu.au/student/learningcoop/software/emailetiquette/index.html

Cyber Bullying
Student Conduct Rules and related policies including the IT Acceptable Use Policy and Bullying Prevention
Policy, whether undertaking their studies face-to-face, online.

For more information on appropriate communication and etiquette in the online environment please refer to the
guide Online and Email Etiquette or at https://www.uow.edu.au/student/learning-co-op/technology-and-
software/email-etiquette/.

Copyright
Commonwealth of Australia

Copyright Regulations 1969

©2024 University of Wollongong

The original material prepared for this guide is covered by copyright. Apart from fair dealing for the purposes of
private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by
any process without written permission.

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 3 of 20

Table of Contents
Faculty of Business and Law ........................................................................................................................ 1
SECTION A: GENERAL INFORMATION ..................................................................................................... 5
SUBJECT DESCRIPTION ........................................................................................................................... 5
STUDENT LEARNING OUTCOMES ........................................................................................................ 5
UPDATES TO THIS SUBJECT ................................................................................................................... 5
EXTRAORDINARY CHANGES TO THE SUBJECT OUTLINE.............................................................. 5
COURSE LEARNING OUTCOMES ........................................................................................................... 5
ATTENDANCE REQUIREMENTS ............................................................................................................ 5
eLEARNING, READINGS, REFERENCES AND MATERIALS .............................................................. 6
Embedded Work Integrated Learning ........................................................................................................... 6
REQUIRED TEXT(S) .................................................................................................................................. 6
KEY REFERENCES .................................................................................................................................... 6
ADDITIONAL MATERIALS ...................................................................................................................... 7
LECTURES .................................................................................................................................................. 7
Lecture Recording ......................................................................................................................................... 8
Your Privacy - Lecture Recording ................................................................................................................ 8
TUTORIALS ................................................................................................................................................ 9
SECTION B: ASSESSMENT ......................................................................................................................... 11
ASSESSMENT LEARNING OUTCOME MATRIX ................................................................................ 13
Types of Assessment and Collaboration ..................................................................................................... 13
Submission, Retention and Collection of Written Assessment ........................................................................ 14
Submitting Assessment Tasks ..................................................................................................................... 14
EXTENSIONS ............................................................................................................................................ 14
LATE SUBMISSION OF ASSESSMENT TASKS ................................................................................... 14
SUPPLEMENTARY ASSESSMENTS ...................................................................................................... 14
SUPPLEMENTARY EXAMINATIONS ................................................................................................... 15
UOW GRADE DESCRIPTORS ................................................................................................................. 15
MINIMUM PERFORMANCE REQUIREMENTS ................................................................................... 15
STUDENT WORKLOAD .......................................................................................................................... 15
REVIEW AND APPEAL OF ACADEMIC DECISIONS ......................................................................... 16
ASSESSMENT QUALITY CYCLE .......................................................................................................... 16
COLLECTION ........................................................................................................................................... 16
RETENTION .............................................................................................................................................. 16
SCALING ................................................................................................................................................... 16
LEARNING ANALYTICS ......................................................................................................................... 16
ASSURANCE OF LEARNING ................................................................................................................. 16
ACADEMIC INTEGRITY ......................................................................................................................... 17
TURNITIN .................................................................................................................................................. 17
REFERENCING ......................................................................................................................................... 18
THE HARVARD SYSTEM OF REFERENCING AND CITATION OF INTERNET SOURCES .......... 18
ACADEMIC COMPLAINTS ..................................................................................................................... 19
SECTION C: GENERAL ADVICE TO STUDENTS - Policies and Procedures ........................................... 20

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 4 of 20

SECTION A: GENERAL INFORMATION
SUBJECT DESCRIPTION
In this subject, students are provided with the foundations of accounting and financial management practices.
Students will learn various analytical methods and techniques to evaluate both financial and non-financial
information for effective decision-making in different organisational settings. No previous accounting
knowledge or experience is assumed.

STUDENT LEARNING OUTCOMES

On successful completion of this subject, students will be able to:

1. Explain the nature of accounting and financial management information and reports that provides
information on the performance and financial status of organisations.
2. Analyse and interpret the accounting and business information of various organisations to support
decision-making.
3. Demonstrate the application of the cost concepts and techniques for planning and control and other
decisions in an organisation.
4. Evaluate the implications of the time value of money and long-term investment decisions.
5. Examine and evaluate the key accounting and financial management issues of an organisation,
including social and environmental impacts and communicate to various audiences.

UPDATES TO THIS SUBJECT

The School is committed to continual improvement in teaching and learning. In assessing teaching and learning
practices in a subject, the School takes into consideration student feedback from many sources. These sources
include direct student feedback to tutors and lecturers, feedback through Student Services and Business and Law
Central, responses to the Subject and Course Evaluation Surveys. These important student responses are used to
make ongoing changes to subjects and courses. This information is also used to inform systemic comprehensive
reviews of subjects and courses.

The implemented changes to the course structure demonstrate an improvement by streamlining topics, removing
redundancy, and introducing new relevant subjects such as CSR and sustainability. These changes reflect a more
practical and relevant approach to accounting and financial management.

EXTRAORDINARY CHANGES TO THE SUBJECT OUTLINE

In extraordinary circumstances the provisions stipulated in this Subject Outline may require amendment after
the Subject Outline has been distributed. All students enrolled in the subject will be notified and have the
opportunity to provide feedback in relation to the proposed amendment, where practicable, prior to the
amendment being finalised.

COURSE LEARNING OUTCOMES

Course Learning Outcomes can be found in the Course Handbook
https://www.uow.edu.au/handbook/index.html.

ATTENDANCE REQUIREMENTS
The Faculty of Business and Law expects all students to actively use and review all online content provided for
this subject. All types of participation will be monitored and is required in order to have a reasonable attempt at
this subject.

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 5 of 20

eLEARNING, READINGS, REFERENCES AND MATERIALS
SUBJECT eLEARNING

The University uses the eLearning system Moodle to support all coursework subjects. The subject Moodle site
can be accessed via: https://moodle.uowplatform.edu.au/course/view.php?id=22813

IN ADDITION TO THE UOW ONLINE WOLLONGONG DISTANCE MOODLE SITE YOU WILL ALSO
HAVE ACCESS TO THE REMOTE STUDY SUPPORT SITE.

Remote Study Support Moodle site (TCHR054_20) is accessible to support your studies from remote locations
around the globe until you can return to on campus study. This site will appear as an additional site on your list
of active Moodle subject sites.

This site contains comprehensive information with a range of resources related to teaching and learning as well
as other student support information.

Embedded Work Integrated Learning

This subject contains elements of 'Embedded WIL'. Students in this subject will experience activities that relate
to or simulate professional practice as part of their learning.

REQUIRED TEXT(S)
Atrill, P, McClaney, E. and Harvey, D. 2018, Accounting for Non-Specialists 7th Edition, Pearson Australia

The text is available for purchase at https://www.pearson.com/store/p/accounting-for-non-

specialists/P200000007845/9781488619854 The cost is approximately $75.95

Textbooks are available online from the University Bookshop at https://unishop.uow.edu.au/

KEY REFERENCES
The recommended readings below are not intended as an exhaustive list of references. Students should also use the library
catalogue and databases to locate additional resources. The recommended readings below are not intended as an exhaustive
list of references. Students should also use the library catalogues and databases to locate additional resources.

1. Block, S., Hirt, G. and Danielson, B. 2023, Foundations of Financial Management, 18th ed, McGraw-Hill Irwin,
New York.
2. Hoggett, J.R., Medlin, J., Chalmers, K., Beattie, C., Hellmann, A. and Maxfield, J. 2021, Accounting, 11th ed,
Wiley, Milton, Queensland.
3. Franklin, B 2022, 'Sustainability Management and Social Responsibility in the Value Chain', in T Dathe, R Dathe,
I Dathe & M Helmold (eds), Corporate Social Responsibility (CSR), Sustainability and Environmental Social
Governance (ESG) Approaches to Ethical Management, Springer Nature, Switzerland, pp. 23-28.
4. Hill, J 2020, Environmental, Social, and Governance (ESG) Investing: A Balanced Analysis of the Theory and
Practice of a Sustainable Portfolio, Academic Press, an imprint of Elsevier, London. ISBN: 978-0-12-818692-3.
5. Petty, J. W., Titman, S., Keown, A.R. and Martin, J.D. 2018, Financial management: Principles and
applications,8th ed., Pearson Higher Education, Australia.
6. Sandberg, S 2022, 'Corporate Social Responsibility (CSR) Versus Environmental Social Governance (ESG)', in T
Dathe, R Dathe, I Dathe & M Helmold (eds), Corporate Social Responsibility (CSR), Sustainability and
Environmental Social Governance (ESG) Approaches to Ethical Management, Springer Nature, Switzerland, pp.
117-142.
7. Weygandt, J., Kimmel, P. and Kieso, D. 2020, Managerial Accounting: Tools for Decision Making, 9th ed, John
Wiley & Sons Australia Ltd, Queensland.

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 6 of 20

ADDITIONAL MATERIALS

LECTURES

Lecture Times

UOW may need to change teaching locations, teaching delivery and/or assessment delivery at short notice to
ensure the safety and well-being of students and staff in response to the COVID-19 pandemic or other public
health requirements.

For up-to-date information on the impact of COVID-19 please refer to your subjects Moodle site.

Lectures will be available online, ECHO, in the subject's Moodle site

Up to date timetable and delivery information is located at

http://www.uow.edu.au/student/timetables/index.html

Trimester 1

Week Week Commencing Topics Covered Readings

Atrill et al. (2018)

1 05 Feb 2024 Introduction to accounting and financial management • Chapter 1

• Chapter 4
• Chapter 14
Atrill et al. (2018)

2 12 Feb 2024 Financial statements and cash flows • Chapter 2

• Chapter 3
• Chapter 6
Atrill et al. (2018)
3 19 Feb 2024 Analysing and interpreting financial statements
• Chapter 8
Atrill et al. (2018)
4 26 Feb 2024 The relevance and behaviour of costs
• Chapter 9
Atrill et al. (2018)
5 04 Mar 2024 Product/service costing
• Chapter 10
Atrill et al. (2018)
6 11 Mar 2024 Budgeting
• Chapter 11
Atrill et al. (2018)
• Chapter 7
7 18 Mar 2024 Corporate social responsibility and Sustainability
Franklin, B (2022)
Sandberg, S (2022)
Atrill et al. (2018)
8 25 Mar 2024 Capital investment decisions
• Chapter 12
Atrill et al. (2018)
9 01 Apr 2024 Working capital management
• Chapter 13
10 08 Apr 2024 Review

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 7 of 20

Lecture Recording
The University of Wollongong supports the recording of UOW educational content as a supplemental study
tool, to provide students with equity of access, and as a technology-enriched learning strategy to enhance the
student experience.

If you make your own recording of a lecture, class, seminar, workshop or any other educational session
provided as part of your course of study you can only do so with the explicit permission of the lecturer and those
people who are also being recorded.

You may only use educational content recorded through the delivery of subject or course content, whether they
are your own or recorded by the university, for your own educational purposes. Recordings cannot be altered,
shared or published on another platform, without permission of the University, and to do so may contravene the
University's Copyright Policy, Privacy Policy, Intellectual Property Policy, IT Acceptable Use Policy and
Student Conduct Rules. Unauthorised sharing of recordings may also involve a breach of law under the
Copyright Act 1969.

Most lectures in this subject will be recorded, when they are scheduled in venues that are equipped with lecture
recording technology, and made available via the subject Moodle site within 48 hours.

Your Privacy - Lecture Recording

In accordance with the Student Privacy & Disclosure Statement, when undertaking our normal teaching and
learning activities, the University may collect your personal information. This collection may occur incidentally
during the recording of lectures in equipped venues (i.e. when your identity can be ascertained by your image,
voice or opinion), or via the delivery of online content therefore the University further advises students that:

• Lecture recordings are made available to students, university staff, and affiliates, securely on the
university's IT Platforms and via the subject Moodle eLearning site;
• Recordings are made available only for the purpose for which they were recorded, for example, as a
supplemental study tool or to support equity and access to educational resources;
• Recordings are stored securely for up to four years

If you have any concerns about the use or accuracy of your personal information collected in a lecture recording,
you may approach your Subject Coordinator to discuss your particular circumstances.

The University is committed to ensuring your privacy is protected. If you have a concern about how your
personal information is being used or managed please refer to the University's Privacy Policy or consult our
Privacy webpage https://www.uow.edu.au/privacy/

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 8 of 20

TUTORIALS

Tutorial/Seminar/Workshop Times

The School uses the SMP Online Tutorial System and tutorial times and locations can be found at
https://business.uow.edu.au/sydney-bschool/current/tutorials/index.html.

Up to date timetable and delivery information is located at

https://www.uow.edu.au/student/timetables/index.html .

Please note that tutorial times on the timetable are provisional and may change.

Trimester 1

Week
Week Topics Covered Readings and Activities
Commencing
There are no scheduled tutorials for students
enrolled in the self-paced online course for
ACCY801.
Students should attempt all the required tutorial
questions to consolidate and test their knowledge
During Week 1 students enrolled in of the topics. If students require any assistance
ACCY801 students should they can contact the subject coordinator for an
1 05 Feb 2024
familiarise themselves with the online meeting to discuss.
subject outline requirements.
Standard answers to some of the tutorial questions
will be made available during the session.
Extra reading and tutorial questions may be added
during the trimester. Please see the subject Moodle
site.
1. Atrill et al. (2018) Chapter 1
o Discussion Questions 1.1; 1.5; 1.6;
1.9; 1.11; 1.12; 1.15; 1.19; 1.22.
2. Atrill et al. (2018) Chapter 4
1. Introduction to o Discussion Questions 4.1; 4.2; 4.8;
2 12 Feb 2024 accounting and financial 4.10; 4.16;
management o Case Study
3. Atrill et al (2018) Chapter 14
o Discussion Questions 14.1; 14.2;
14.4; 14.6; 14.9; 14.15; 14.18;
14;19

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 9 of 20

 1. Atrill et al. (2018) Chapter 2
o Discussion Questions 2.1; 2.3; 2.4;
2.6; 2.7; 2.11
o Application Exercises 2.1(a);
2.1(b); 2.4; 2.8; 2.15.
2. Atrill et al. (2018) Chapter 3
2. Financial statements and o Discussion Questions 3.1; 3.2; 3.5;
cash flow 3.7; 3.13; 3.15; 3.19.
4 26 Feb 2024 o Application Exercises 3.9; 3.12.
3. Analysing and
interpreting financial 3. Atrill et al (2018) Chapter 6
statements o Discussion Questions 6.3; 6.7; 6.8.
o Application Exercises 6.1; 6.3
4. Atrill et al. (2018) Chapter 8
o Discussion Questions 8.2; 8.5; 8.7;
8.15.
o Application Exercise 8.3; 8.12;
8.16.
1. Atrill et al. (2018) Chapter 9
o Discussion Questions 9.7; 9.10;
9.18; 9.20
4. The relevance and o Application Exercises 9.3; 9.11;
behaviour of costs 9.15
6 11 Mar 2024
2. Atrill et al. (2018) Chapter 10
5. Product/ Service costing o Discussion Questions 10.1; 10.7;
10.12; 10.18
o Application Exercises 10.1; 10.4;
10.5; 10.8; 10.13
1. Atrill et al. (2018) Chapter 11
o Discussion Questions 11.5; 11.7;
6. Budgeting 11.10; 11.13; 11.14; 11.21.
o Application Exercises 11.2; 11.3;
8 25 Mar 2024 7. Corporate social 11.11
responsibility and 2. Atrill et al. (2018) Chapter 7
Sustainability o Discussion Questions 7.1; 7.4; 7.9;
7.13
o Application Exercises 7.7; 7.12
1. Atrill et al. (2018) Chapter 12
o Discussion Questions 12.1; 12.2;
12.11; 12.18
8. Capital investment o Application Exercises 12.1; 12.2;
decisions 12.3; 12.11
10 08 Apr 2024
9. Working capital 2. Atrill et al. (2018) Chapter 13
management o Discussion Questions 13.1; 13.2;
13.5; 13.16; 13.18.
o Application Exercises 13.1; 13.4;
13.9; 13.11

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 10 of 20

SECTION B: ASSESSMENT
Assessment Form of Assessment %
Assessment1 Quiz 25%
Assessment2 Project 35%
Assessment3 Exam 40%
TOTAL 100%

Please note: Copies of student work may be retained by the University in order to facilitate quality assurance of
assessment processes.

A formative assessment activity (with written or verbal feedback) will be conducted before census date - please
see UOW Key Dates.

Past exam papers may be available for student review, subject to release by the library
(https://ereadingsprd.uow.edu.au/). Solutions and marking guides are not included. The structure and/or content
of the papers may change from session to session.

Assessment1 Quiz-Online quiz

Topic Midsession Test
Length 90 minutes
Weighting 25%
Due Date 04 Mar 2024 (Monday in Trimester 1 Week 5)
Final submission time:5:00pm
Type of Collaboration Individual assessment
Marking Criteria Marks will be awarded for correct answers.
Style and Format The quiz will be a multiple choice test. It will examine topics 1 to 3
(Introduction to accounting and financial management; financial statements
and cash flows; and, analysing financial statements)
Assessment Submission Online Via Moodle
Assessment Return Marks will be returned via SOLS within one week after the quiz.
Detailed Information To attempt the quiz students will use the link available on the ACCY801
Moodle site. The exam will cover topics covered in the lectures up to and
including Week 3 of the session. You must attempt the quiz in order to meet
the requirements of this subject. Further information will be made available
on the subject Moodle site.

Assessment 2 Project
Topic Business Report
Length 3,000 words (excluding executive summary, reference list and appendices) ±
10%
Weighting 35%
Due Date 04 Apr 2024 (Thursday in Trimester 1 Week 9)
Final submission time:5:00pm
Type of Collaboration Individual assessment
Marking Criteria A marking guide will be made available on the Subject's Moodle site by
Week 4.
Style and Format 1. Reports must be word-processed, double-spaced, in 12-point font.
2. Pages are to be consecutively numbered.
3. The report must be formatted using the template provided by the
subject coordinator. Failure to use the provided template will result in a
penalty.
4. You must be able to provide a duplicate of your submission if
requested. Always back up your work.

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 11 of 20

 5. Your assignment must be submitted by the due time and date in order
not to incur a penalty. Please refer to the student handbook for further
details.
6. Referencing style must follow the Harvard style. Style guides are
available on the UOW library website:
https://uow.libguides.com/refcite/uowharvard.
7. Do not plagiarise your work. Plagiarism is the unacknowledged work
of another person. Plagiarism can result in zero marks or possible
expulsion from the university. Please refer to the University of
Wollongong website for further information:
https://www.uow.edu.au/student/support-services/learning-
development/plagiarism/
8. Before submitting the assignment, the student must agree to the terms
and policies set forth by the university, including the academic
integrity policy and any other relevant policies.
Assignments may be penalised for failing to meet any of these requirements.
This assessment must also be submitted online via the Moodle site (using the
Turnitin link on the subject website).
Assessment Submission Online Via Moodle
This assessment has been set up to be checked by Turnitin, a tool which helps
you check whether you have referenced correctly. You can submit your
assessment task to Turnitin prior to the due date and Turnitin will give you an
originality report. You may then make any changes that may be required and
resubmit your final version by the due date.
Assessment Return Two weeks following submission.
Detailed Information 1. Students are required to prepare a business report, analysing financial
and non-financial information of an ASX listed company and
answering the questions provided on the Moodle site. Students will be
allocated a company by Week 4 and the students enrolled in Master of
Medical and Health Leadership will be assigned a company in the
health sector. Detailed guidelines on the assignment will also be
available on the subject Moodle site by Week 4. Students are required
to have covered five (5) weeks of subject content before undertaking
this assignment.
2. Students should submit a soft copy of the report in a Word file through
the Turnitin link on the subject Moodle site.
3. Any assignment submitted after the deadline will attract a penalty.
Submitted assignments will be receipted by Turnitin system through
email soon after the submission. If you do not receive
acknowledgement of your submission of the assessment item within 24
hours of the submission, please contact the Subject Coordinator
immediately.

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 12 of 20

Assessment3 Exam
Topic Final Exam
Length Three hours
Weighting 40%
Due Date To Be Announced Final submission time: TBA
Type of Collaboration Individual assessment
Marking Criteria Marks will be awarded for correct answers.
Style and Format The final exam will consist of problem solving and calculation questions.
Assessment Submission Further details on the format of the exam will be made available later in the
session.
Assessment Return Results will be available following the UOW Release of Grades for Trimester
1.
Detailed Information The final exam will be held in the UOW Examinations Week for Trimester.
Students are required to be available for the week and will be advised of the
day and time when the UOW exam schedule is released.
Further details on the format of the exam will be made available later in the
session.

ASSESSMENT LEARNING OUTCOME MATRIX

Measures - Assessment
weighting
Midsession Business Final
Learning Outcomes
Test Report Exam

(25%) (35%) (40%)

Explain the nature of accounting and financial management information and
reports that provides information on the performance and financial status of ✔ ✔ ✔
organisations.
Analyse and interpret the accounting and business information of various
✔ ✔ ✔
organisations to support decision-making.
Demonstrate the application of the cost concepts and techniques for planning
✔ ✔
and control and other decisions in an organisation.
Evaluate the implications of the time value of money and long-term
✔
investment decisions.
Examine and evaluate the key accounting and financial management issues
of an organisation, including social and environmental impacts and ✔
communicate to various audiences.

Types of Assessment and Collaboration

Collaboration between students during the preparation of subject assessment tasks or case studies is only
permitted dependent upon the category of assessment task declared by the subject coordinator and as printed in
the Subject Outline.

Type 1 - At home exams (online) or Take home exams No collaboration of any kind is permitted between
students or anyone else during formation and preparation of the contents of the student submission.

Type 2 - Group work: Collaboration is permitted between students in the same group but not with students in
other groups.

Type 3 - Individual assessment: Collaboration is permitted between students only in the form of general
discussion pertaining to relevant concepts or potential issues to be dealt with in completing the assessment.
However, collaboration must not proceed to the point where it contributes directly to the final submission

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 13 of 20

produced by the student. Joint planning of the actual contents of a student's submission is not permitted. Where
the assessment requires formulation of a set of recommendations, a problem solution, or a specific course of
action, collaboration is not permitted during their formulation. Needless to say, collaboration is not permitted
during the actual preparation and writing of the student submission.

Type 4 - Open assessment: Collaboration with other students is permitted, subject to the normal rules governing
plagiarism and academic integrity. That is, direct use of ideas contributed by others must be acknowledged.

Type 5 - Individual assessment and group work: Collaboration is permitted with other members of your group,
but not with other groups for the group work component. No collaboration is permitted with other members of
your group for the individual component.

Submission, Retention and Collection of Written

Assessment
Submitting Assessment Tasks
Assessed work must be handed in by the date and time listed under each assessment task. All assessment tasks
must represent the enrolled student's own ORIGINAL work and must not have been previously submitted for
assessment in any formal course of study.

Tasks must be submitted by the method outlined against each assessment task. Students may not e-mail or post
assessment tasks unless specifically requested by or with the prior approval of the Subject Coordinator. Where
an assessment task is submitted electronically (via Moodle), the procedure for electronic submission will be set
out on the Moodle site.

EXTENSIONS
Extensions of time to submit material for assessment can only be requested in advance of the due date for an
assessment activity through the Academic Consideration process on SOLS. For information on the Policy,
eligibility and how to apply see: https://www.uow.edu.au/student/admin/academic-consideration/

LATE SUBMISSION OF ASSESSMENT TASKS

Assessed work submitted late will be penalised by the deduction of 10 percent of the maximum possible mark
for that assessment per working day or part thereof. The operation of this rule will not result in a negative mark
being carried forward.

This penalty for late submission may be waived upon presentation of a medical certificate of illness for a
relevant period, or upon evidence of untoward or approved circumstances that fall under the Student Academic
Consideration Policy (see Sydney Business School Moodle site
https://moodle.uowplatform.edu.au/course/view.php?id=26396)

SUPPLEMENTARY ASSESSMENTS
Supplementary assessment may be offered to students whose performance in this subject is close to that required
to pass the subject, and are otherwise identified as meriting an offer of a supplementary assessment. The Subject
Coordinator will determine the precise form of supplementary assessment at the time the offer of a
supplementary is made. In some circumstances you may be offered a supplementary exam. For more
information about Supplementary Exams refer to
https://www.uow.edu.au/student/exams/timetabledates/index.html

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SUPPLEMENTARY EXAMINATIONS
Students who suffer illness or other circumstances beyond their control which are likely to affect their academic
performance on the day of an examination should not attempt the exam. These students should obtain a Medical
Certificate or other approved supporting documentation and follow the University's Academic Consideration
application process to apply for a supplementary exam. The School will not approve students to re-sit an
examination. See Section C, Student Academic Consideration Policy for further details.

Students approved for a supplementary examination will receive a minimum of five (5) days' notice via
SOLSMail, regarding the examination date, time and location. Supplementary exam period dates can be found
at https://www.uow.edu.au/student/exams/timetabledates/index.html.

UOW GRADE DESCRIPTORS

The UOW Grade Descriptors are general statements that communicate what our grades represent, in terms of
standards of performance, and provide a frame of reference to ensure that assessment practice across the
University is appropriate, consistent and fair. Grade Descriptors are expressed in general terms so that they are
applicable to a broad range of disciplines. For more information on the UOW grade descriptors see:
https://www.uow.edu.au/student/exams/results/

MINIMUM PERFORMANCE REQUIREMENTS

To be eligible to pass this subject, students must complete all assessment tasks for this subject. In addition, you
must achieve a total mark of 50% or over for all assessment tasks and obtain a minimum of 50% in the final
examination or major piece of assessment (where there is no final exam).

In accordance with the General Course Rules where a student gains a mark of 50 or greater and does not meet
the specified level in an assessment task required to pass the subject, a Technical Fail (TF) grade for the subject
will appear on their Academic Transcript. Where a Technical Fail is given the following applies:

a. Failure of the subject;

b. a TF without a mark will be granted;
c. a TF will be presented on the student's academic transcript;
d. The allocated mark of 49 will be used as the WAM calculation for subjects at all levels.

Failure to complete all assessment tasks will normally result in failure of the entire subject, other marks
notwithstanding.

Students should note that UOW policy equates 1 credit point to around 1.5 hours of work (engagement hours
involving attendance and self-directed study) per week. Thus, a 6 credit point subject requires that students
commit about 9 hours study a week, including attendance at lectures and tutorials

Students who fail a subject will not normally be eligible for a supplementary exam but may be approved if
extenuating circumstances exist. Approval for a supplementary exam in these circumstances needs to be given
by the relevant Head of School and Faculty Assessment Committee. Students who believe they may be eligible,
and who have not already been advised accordingly, should consult their Lecturer or Subject Coordinator.

STUDENT WORKLOAD
Students should note that UOW policy equates 1 credit point to around 1.5 hours of work (engagement hours
involving attendance and self-directed study) per week. For example, in a 6 credit point subject, a total of 9
hours of study per week is expected.

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REVIEW AND APPEAL OF ACADEMIC DECISIONS
A student may request an explanation of a mark for an assessment task or a final grade for a subject consistent
with the student's right to appropriate and useful feedback on their performance in an assessment task. A student
may also seek further explanation for other academic decisions such as Academic Consideration, Supplementary
Assessment or Credit for Prior Learning. If a student is not satisfied with the explanation, or have further
concerns, they may have grounds for a formal review. For further information refer to
https://documents.uow.edu.au/about/policy/students/UOW189967.html

ASSESSMENT QUALITY CYCLE

The UOW Assessment Quality Cycle provides a level of assurance that assessment practices across the
University are appropriate, consistent and fair. Quality assurance activities are undertaken to support the
continuous improvement of assessment and promote good practices in relation to assessment design, marking
and review of the subject prior to subsequent delivery.

COLLECTION
Assessment items will normally be returned to students within three (3) weeks of the due date. Assessment tasks
which are relevant to the final examination for the subject will be marked and available for collection prior to
the study week before the final examination.

RETENTION
The university retains records of student academic work in accordance with the University Records
Management Policy and the State Records Act 1988 and uses these records in accordance with the University
Privacy Policy and the Privacy and Personal Information Protection Act 1998.

SCALING
Marks awarded for any assessment task or part of any assessment task, including an examination may be subject
to scaling at the end of the session. Marks will be scaled only when unpredicted circumstances occur and in
order to ensure fairness of marking across groups of students. The method of scaling will depend on the type of
scaling required by the circumstances. When scaling is deemed necessary, it will follow a detailed consideration
by the Unit Assessment Committee and/or the Faculty Assessment Committee of the marks of the group of
students concerned. Scaling will not affect any individual student's rank order within their cohort. For more
information please refer to Standards for the Finalisation of Student Results - Schedule 1: Scaling Guidelines
https://www.uow.edu.au/about/policy/UOW039331.html for details.

LEARNING ANALYTICS
Learning Analytics data (such as student engagement with Moodle, access to recorded lectures, University
Library usage, task marks, and use of SOLS) may be used by the Subject Coordinator and your faculty's Head of
Students to assist in analysing student engagement, and to identify and recommend support to students who may
be at risk of failure. If you have questions about the kinds of data the University uses, how we collect it, and
how we protect your privacy in the use of this data, please refer to
https://www.uow.edu.au/about/privacy/index.html.

ASSURANCE OF LEARNING
What will students learn in their degree?

The Faculty of Business and Law ensures each degree has specified course learning outcomes which assure that
students attain knowledge, skills and competencies at the appropriate qualification level. These course learning
outcomes align with the curriculum. These are evaluated through existing assessment tasks within subjects.

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The Faculty uses Assurance of Learning (AOL) to assess how students meet the specified course learning
outcomes and how well our graduates have achieved these. AOL collects and analyses student results data to
continuously improve degrees offered by the Faculty which leads to improved student learning.

ACADEMIC INTEGRITY
The University provides detailed information about how to acknowledge the work of others:
https://www.uow.edu.au/academic-integrity/students/index.html

The University's Academic Integrity and Plagiarism Policy, school moodle sites and subject guides clearly set
out the University's expectation that students submit only their own original work for assessment and avoid
plagiarising the work of others or cheating. Re-using any of your own work (either in part or in full) which you
have submitted previously for assessment is not permitted without appropriate acknowledgement. Plagiarism
can be detected and has led to students being expelled from the University.

The use by students of any website that provides access to essays or other assessment items (sometimes
marketed as 'resources'), is extremely unwise. Students who provide an assessment item (or provide access to an
assessment item) to others, either directly or indirectly (for example by uploading an assessment item to a
website) are considered by the university to be intentionally or recklessly helping other students to cheat.
Uploading an assessment task, subject outline or other course materials without express permission of the
University is considered academic misconduct and students place themselves at risk of being expelled from the
University.

Students should visit the following University website and become familiar with the University's policy on
plagiarism https://www.uow.edu.au/about/policy/UOW058648.html.

PLAGIARISM PREVENTION

The School has an e-learning module which aims to orientate you with the knowledge and resources to:

• avoid problems related to plagiarism

• develop your capacity to integrate evidence into your arguments
• reference correctly.

The online module is openly available for use by students at any stage in their degree. You are strongly
encouraged to use the module to help in assessing the academic integrity of your written work. The module can
be accessed via https://moodle.uowplatform.edu.au/course/view.php?id=5679.

TURNITIN
Turnitin is a service used by UOW as a tool educating students about the importance of correct citations and
referencing techniques in addition to identifying where students have copied or reused the work of others -
known as plagiarism. For tips about writing with academic integrity and avoiding plagiarism please see above:
Academic Integrity and Plagiarism and https://www.uow.edu.au/student/services/ld/students/UOW021315.html

The Turnitin system checks each student's written assessment against electronic text;

• on the publicly accessible Internet,

• in published works (including ABI/Inform, Periodical Abstracts, Business dateline, and electronic
books),
• on the ProQuest and Gale commercial databases, and
• in every assignment previously submitted to Turnitin

When a student submits his/her written assessment, the system generates an 'originality report' that highlights
the similarity found between the assessment and all the sources checked by Turnitin. Turnitin does not check

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that references are in the correct Harvard format. It is the student's responsibility to check that all references
follow the Harvard format detailed on https://uow.libguides.com/refcite/uowharvard.

It is compulsory for all students to submit all written assignments (final version) in a word (.doc/.docx) format
into the Turnitin system regardless of whether it is electronic or paper based. Your lecturer will advise whether a
hard copy of the report is required with any paper based assignment submission.

Students are encouraged to submit drafts of their assignment to Turnitin before the due date, thus enabling
students to check their referencing and rectify any issues before submission of the final version.

1. Use one document name only for each assignment that includes your UOW student number
2. Any resubmissions must use the same document name as the original submission
3. References must be included in your Turnitin submission
4. Do not include the assignment topic question at the beginning of your submission
5. Where a paper based copy is required with the assignment submission, the originality report provided
with the assignment submission must be consistent with your last submission to Turnitin

Failure to comply with these requirements may result in penalties being applied.

REFERENCING
At University it is necessary to acknowledge the sources of information and ideas that you have incorporated in
your assessment tasks. Failure to do this thoroughly may result in accusations of plagiarism: this is the academic
equivalent of stealing (because by not acknowledging someone else's work, you are presenting it as your own).
Plagiarism is taken very seriously by the University and may result in expulsion from the University.

Referencing is not only about acknowledging other people's work; accurate referencing and lists of references
are beneficial when researching a topic as they allow the reader to follow up information and read further in the
area. In a sense, references provide readers with clues to help them explore different avenues of a topic. This
aspect of referencing will become more valuable to you as you progress in your studies.

There is a correct procedure that must be followed when referencing and using footnotes. Not complying with
these set techniques and format will most likely result in loss of marks. When writing an essay it is easiest to
reference as you go, making sure you are writing down all relevant information. This will save hours trying to
find the source again in the library.

THE HARVARD SYSTEM OF REFERENCING AND CITATION OF

INTERNET SOURCES
The Faculty of Business and Law uses the Harvard system of referencing. This system makes use of short
references within the body of the text. It is supplemented by a detailed list of references at the end of the text,
which provides all the information necessary to find the source material. In-text references include the author
and year of publication, and where necessary the page number(s).

It is necessary for students to reference all sources used in their written work, including file transfer protocol
sites, worldwide web sites, telnet sites, synchronous communications (MOOs, MUDs, IRC, etc.) GOPHER
sites, email, Listserv and Newsgroup citations.

It is the responsibility of students to ensure that they are familiar with the Harvard system of referencing and
with the accepted Faculty of Business and Law practice for referencing electronic material and that they use it
accurately in all written work submitted. Students should consult the following University Library website for a
detailed explanation of the Harvard system of referencing and examples of how to reference electronic material
https://uow.libguides.com/refcite/uowharvard

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ACADEMIC COMPLAINTS
In accordance with the Coursework Student Academic Complaints Policy, a student may request an explanation
of a mark for an assessment task or a final grade for a subject consistent with the student's right to appropriate
and useful feedback on their performance in an assessment task. Refer to the Coursework Student Academic
Complaints Policy for further information - http://www.uow.edu.au/about/policy/UOW058653.html

ACCY801 Subject Outline Trimester 1, 2024_UOW Online Wollongong Page 19 of 20

SECTION C: GENERAL ADVICE TO STUDENTS -
Policies and Procedures
For general information on university policies and procedures relevant to students, and for details about the
range of Student Services available, please see Student Resources, Policies and Procedures which can be
accessed online at https://www.uow.edu.au/business-law/current-students/policies-and-procedures/.

For further information on University of Wollongong (UOW) and Sydney Business School Policies please refer
to the moodle site at https://moodle.uowplatform.edu.au/course/view.php?id=26396

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