Unit 29

Establish and maintain a cash

accounting system

1
Health & Safety
Basic Terminology
Ledger
• Book containing all accounts
• Each account has a separate page
Journal
• Book of original entry for all transactions
Posting
• Process of transferring transaction information from the
journal to the ledger
Trial balance
• Listing of all accounts and their balances from the general
ledger
• Tool used to ensure that the general ledger is in balance

7
Basic Terminology
Financial statements
• Final summaries of the accounting data for a specific period
of time a Year

The 3 financial statements prepared at the end of the year are:

1. Balance Sheet or Statement of Financial
Position
2. Income Statement or Profit and Loss Account
3. Statement of Cash Flows

8
Types of Assets

 Fixed Assets: (NON Current assets) Fixed assets are assets which are held on a long-
term basis, such as land, buildings, machinery, plant, furniture and fixtures. – MORE
THAN 1 YEAR

 These assets are used for doing business and not for resale in normal course of
operation.

 Current Assets: Current assets are assets held on a short-term basis such as debtors,
bills receivable, stock, temporary investment in securities, cash and bank balances.- less
than or within 1 year
Liabilities

 Liabilities are the obligations or debts that the enterprise must pay in
money or services at some time in the future.

 Current Liabilities: Short-term liabilities are those obligations that are

payable within a period of one year.

 Non current Liabilities: Long-term liabilities are those that are usually
payable after a period of one year.
Owners’ Equity

 Capital is the amount of investment made by the owners for the use in the
business.

 Profit is the amount of money left after expenses that the owner is entitled to

 Drawings are amounts taken out of profits by owner

• What is non current asset:
For long term – used for long period ; highly expensive

• What is Fixed Asset

Which are tangible : Touch , feel , see.
Computer, furniture, building, land, equipments, car

• What is Intangible asset

Patents, Trademarks, copyright (Protection of your work) like Certificate
18
Creditors/Accounts Payable

 Creditors or accounts payable are persons and/or other organizations that

have sold us goods or services on credit.

 The total amount owing to such persons and/or entities on the closing date is
shown on the balance sheet as creditors (accounts payable) on the current
liability side.
Debtors/Accounts Receivable

 Debtors or accounts receivable are persons and/or other

organizations who bought goods and services from us on credit.

 The total amount due from such persons and/or entities on the
closing date is shown in the balance sheet as the debtors (account
receivables) on the current asset side.

 Thus, a debtor is a person who owes money. The amount due from
him is called debt.
Expenses

 Expenses are costs incurred by a business in the process of earning revenues.

 Generally, expenses are measured by the cost of assets consumed or services used
during an accounting period.

 The usual items of expenses are depreciation, rent, wages, salary, interest, costs of
heat, light and water, telephone, etc.
Meaning of Chart of Accounts

 A chart of accounts is a listing of all the individual accounts in the general

ledger that contains the account's name and number

 Help sin recording, classifying, summarizing, and reporting transactions.

 A company has the flexibility to tailor its chart of accounts to best suit its

needs, including adding accounts as needed.

Purpose of Chart of Accounts

 The purpose of chart of accounts is to establish a framework for classifying,

recording, and reporting on the business transactions.

 Chart of Accounts are also used as an aid (reference) for looking up accounts
and their associated account numbers when recording transactions.

23
Simple & Complex Charts of Accounts

 Three Digit Chart of Accounts

 Five Digit Chart of Accounts
 Seven Digit Chart of Accounts
 Alphanumeric Department/Subsidiary Codes

24
Accounting Methods

 A basis of accounting can be defined as the time various financial transactions are recorded.

 Basis of accounting are the method used to determine when revenues and expenses are recognized in the
accounts of a firm, and reported in its financial statements.

 The cash basis and the accrual basis are the two primary methods of tracking income and expenses in
accounting.
Overview
 When a small business is started a number of initial decisions have to make. One
of those decisions is what type of accounting method is being adopted by the
business. How the financial transactions are being recorded? A business can use
either a cash system of accounting or accrual accounting. Which method of
accounting a business can use depends on several factors.

26
Differences between a cash accounting system and an accrual system and when each should be used
 Establishing an accounting
system
• Accounting (or bookkeeping) is a process of recording the financial
transactions of a business.
• There are two types of accounting methods; cash and accrual.
• You can record your transactions using either a manual or electronic
 system.
• A manual system involves entering your records into a ledger or
notebook.
• Electronic systems use software or web-based applications and
generally have other functions allowing you to issue invoices,
receipts, track stock, etc. You can also use spreadsheets to record
your transactions.

28
Establishing an accounting system
• A cash-based system records transaction at the time the cash was paid or
received, regardless of when the sale transaction occurred. This system
suits businesses that mainly rely on cash transactions.
• Small businesses often use cash accounting because it is simpler and more
straightforward, and it provides a clear picture of how much money the
business actually has on hand.

• An accrual-based system records transactions when they occur, regardless

of whether payment is received at the time or at a later stage.
• Corporations, however, are required to use accrual accounting under
generally accepted accounting principles.

29
2. Differences between a cash accounting system and an
accrual system and when each should be used

Cash accounting system Accrual accounting system (credit)

• Revenue is recognized when :
Revenues and expenses
are recognized as follows:
• a. Revenue is earned. (sell goods on
  credit)
• Revenue is recognized • b. Revenue is realized or realizable.(cash
when. received)
(Revenue is earned when products are
Sold goods – cash is delivered or services are provided. Realized
received means cash is received.)
• Expense is recognized
when cash is paid. • Expense is recognized in the period in
which related revenue is recognized
(Matching Principle).
30
 Principles of Cash Accounting System
 Cash basis of accounting is a major accounting method that recognizes revenues and expenses at

the time when the physical cash is actually received or paid out.

 Under the cash basis of accounting, actual cash receipts and actual cash payments are recorded.

 Thus, under the cash basis of accounting:

 Revenues are recognised when cash is received, regardless of the fact whether the time services

are provided or products are sold; and

 Expenses are recognised when cash is paid, regardless of the time costs incurred.
 Advantages of Cash Basis of Accounting

 The cash basis approach can be easily understood by people

with little or no financial or accounting background.

 For many small companies, the cash basis approach can be

implemented without the involvement of a trained
bookkeeper or accountant.

 The cash basis approach does not require complex

accounting software. A cash basis single entry system can be
created and maintained easily in a written notebook or a very
simple spreadsheet.

32
Disadvantages of Cash Basis of Accounting

 Cash basis accounting provides insufficient records and sufficient control for
public companies and other organizations that are required to file audited
financial statements such as the income statement or balance sheet.

 The cash basis of accounting does not give crucial and correct information
to owners and management for evaluating the company's financial position.

33
Meaning of Accrual Basis of Accounting

 Accrual accounting is the practice of

recording revenues when they are earned
and recording expenses when they are owed.

 It is the method of recording transactions by

which revenues, costs, assets and liabilities
are reflected in accounts in the period in
which they accrue.

 In the accrual basis of accounting, the

income whether received or not but has
been earned or accrued during the period
forms part of the total income of that period.

34
Advantages of Accrual Basis Accounting

 The accrual basis approach produces more accurate,

more faithful financial statements that constitute
better representations of actual circumstances.

 Since accrual basis accounting records revenues and

expenses together in the same time periods based on
their causal relationships, it produces more accurate
measures of entities' performance in any time period.

 The use of accrual basis does not lead to distortions

due to non-alignment of the collection of cash and
cash equivalents with the actual timing of sales.

35
Disadvantages of Accrual Basis Accounting

 This approach necessitates some estimation and

guesswork on the part of accountants since invoices
do not coincide with actual events.

 Accrual basis accounting is harder to perform than

cash basis accounting because rules regarding
revenue and expense recognition can be quite
complicated, and if the small business wishes to
record transactions properly and fully in accordance
with GAAP, it may need the help of an accountant.

 More complex method with the requirement to

calculate and manage the end of period adjustments.
36
Rules of Accounting
• Assets (cash/ equipment) • Expenses (increase) - Dr.
Increases – Dr. • Revenues (income) increases–
Decreases – Cr. Cr.

• Liabilities (Loan) • Equity:

Decreases – Dr. Drawings –Dr.
Increases – Cr. Capital introduced – Cr.

37
Learning Summary and Evaluation

• Use this section to summarise what you

have learnt in each lesson.

• The main idea I have learnt?

• A new word I have learnt today is? It
means……
• What areas do I need more support or
help with?
• How could I find out further information
on what I have learnt today?
• How could I apply these ideas towards
my course studies and career
aspiration?

38
 Establish and maintain a
cash accounting system
Topic 2: Establishing and using a software cash accounting package

39
Topic 2: Learning Outcomes
SLO1.3 Consult manager to determine accounting
software required

KLO3.1. Features of basic accounting software and

how to choose most suitable

KLO3.2. Preparation of invoices

KLO3.3. Data protection and security

Choosing a software package

 A small business owner has to spend his time in running the business than
stressing out about manually updating ledgers, tracking expenses, creating
reports and performing other time-consuming tasks to manage the company's
finances.

 Using accounting software saves hours of time compared to handling the

books manually and is usually more efficient than using a spreadsheet.

 This is because accounting software reduces or eliminates redundant data

entry, like entering the customer's address on the quote, then the work order,
and then the invoice.

41
Meaning of Accounting Software


Accounting software is a type of computer software

used by accounting professionals to manage

accounts and perform accounting operations.


Accounting software may be developed in-house by

their organization using it, may be purchased from

a third party, or may be a combination of a third-

party application software package with local

modifications.


An accounting software may be on-line based or

may be desktop based.

Uses of Accounting Software

Accounting software can be useful in functions such as

 recording and processing accounts receivable and accounts payable

transactions.

 payroll processing,

 Inventory records

 tax transactions,

 billing clients and debt collection.

 creation of related reports.

43
Choosing the Accounting Software

44
Advantages of Accounting Software

 Automation: Accounting software helps in the full automation of complex

financial activities as per the requirement of the business.

 Automatic updates: Computerized systems update records automatically

therefore, your account records will always be up to date resulting in saving
time in updating.

 Customization: Accounting software allows the easy customization of

statements, forms, reports, screens, help systems and other program facets.

45
Advantages of Accounting Software

 Internet connectivity: Accounting software has the ability to send and receive
digital documents and handle electronic fund transfers.

 Interoperability: An accounting program has the ability to interoperate with

other software. The data entered into the accounting software can be used by
other departments.

 Time Saving: Accounting software allows faster data entry than manual
accounting, and allows documents such as invoices, purchase orders and
payroll to be collated and printed quickly and accurately.

46
Disadvantages of Accounting Software

 The need to protect against data loss through power failure or viruses, and
the danger of hackers stealing data.

 Computer fraud is also a concern, and you need to instigate a system of

controls for who has access to the information, particularly customer
information.

47
Disadvantages of Accounting Software

 Data must be correctly entered into the system, as a mistake in data entry can
throw off a whole set of data.

 Software is not the only cost of using the software as minimum standards for
computer are needed in regards to RAM, processor speed and hard drive
memory.

48
Core Features of Accounting Software

 Accounts receivable—where the company enters money received

 Accounts payable—where the company enters its bills and pays money it owes

 General ledger—the company's "books"

 Billing—where the company produces invoices to clients/customers

 Stock/inventory—where the company keeps control of its inventory

 Purchase order—where the company orders inventory

 Sales order—where the company records customer orders for the supply of
inventory

 Bookkeeping—where the company records collection and payment

49
Non- Core Features of Accounting Software

 Debt collection—where the company tracks attempts to collect overdue bills

 Electronic payment processing

 Expense—where employee business-related expenses are entered

 Inquiries—where the company looks up information on screen without any edits or

additions

 Payroll—where the company tracks salary, wages, and related taxes

 Reports—where the company prints out data

 Timesheet—where professionals record time worked so that it can be billed to

clients
50
Receipts and Payments

 Receipts and payments of an organization are recorded in an account known

as the receipts and payment account where all cash and bank receipts and
payments are recorded.

 Receipts and payments can be recorded and maintained by making receipts

and payments account. Its format is just like cash book of business.

 In debit side, all cash and bank receipts are shown and in the credit side, all
cash and bank payments and shown.

51
Physical Security

 Accounting systems contain confidential information that should be kept safe

and secure at all times.

 The consequences of unauthorized access can be devastating--from identity

theft problems to loss of irreplaceable data.

 When accounting data is changed or deleted on purpose or by chance, it creates

chaos in the accounting department, calling into question the reliability or
accuracy of all data.

52
Authentication

Software packages need to have controls to ensure only

authorized people can access the system
This can be done with passwords, fingerprints or supervisor ‘s
authorization

53
Virus Protection

Accounting software packages need to have anti virus

programs installed to protect against loss of data
Data also needs to be protected from hacking

54
Backup

Accounting data needs to be backed up regularly in case of

virus, hacking or system breakdown
Data can be backed as hard copies, on a USB or to the cloud

55
Set up surveillance

 Business handling actual cash often set up video surveillance cameras to prevent
staff from stealing cash .
 Staff are also monitored to make sure they give receipts when handling cash to
confirm receipt of cash payments from customers

56
Learning Summary and Evaluation
• Use this section to summarise what you
have learnt in each lesson.

• The main idea I have learnt?

• A new word I have learnt today is? It
means……
• What areas do I need more support or
help with?
• How could I find out further information
on what I have learnt today?
• How could I apply these ideas towards
my course studies and career aspiration?

57
Establish and maintain a
cash accounting system
Topic 3: Processing Cash Payments & Cash Receipts

58
Topic 3: SLO2 AND 3 AND KLO2.1 AND 2.2
SLO2.1 Verify invoices and other documents for accuracy and compliance
SLO2.2 Identify discrepancies between amounts owed and amounts paid
and investigate and resolve according to organizational procedures

SLO3.1 Make payments and receive and bank money when required
SLO3.2 Accurately code and record receipts and payments
SLO3.3 File receipts and payments according to organizational procedures
SLO3.4 Balance receipts and payments in accounting system

KLO2.1 Understand Payments

KLO2.2 Understand Expenditure
Principles for Setting up cash handling procedure

 The process of receiving and paying cash should be highly strict.

 All funds, whether cash or check, which the organization receives will be deposited
intact into the bank account.

 All business payments will be made by cheque to a person or organization through the
bank account

 Cash transactions are recorded correctly, processed promptly, and not stolen or
altered anywhere in the process.

 All transactions recorded must be supported by source documents

 Hard currency will not be used to pay for transactions except for very small amounts

60
Rules of Posting Transactions in a General Ledger

 Let’s take for an example Mr. S commenced a business on 1 January, 2014 for SAR
80,000. Then, its journal entry will be as follows:
Date Particulars L.F. Amount Amount
Dr (SAR) Cr (SAR)
2014 Cash A/c Dr   80,000  
Jan 1
To Capital A/c 80,000
(Being business started with cash)

 He needs to post this entry from journal to ledger in cash a/c and capital a/c. The
cash a/c is debited by SAR80,000 whereas the capital account is credited with
SAR80,000 which will be posted as follows:

Dr      
Cash A/c
      Cr
Dat Parti J Amount D Particu J Amount
e culars .F. (SAR) ate lars .F. (SAR)
201 To   80,000        
4 Capital
A/c
Jan
1
 

61
Rules of Posting Transactions in a General Ledger Cont...

Capital A/c
Dr             Cr
Date Parti J Amount D Particu J Amount
culars .F. (SAR) ate lars .F. (SAR)
        20 By   80,000
14 Cash A/c
 
Ja
n1

62
General Rules for Debiting and Crediting the Accounts Cont…

Some general rules about debiting and crediting

the accounts are:

 Expense accounts are debited and have debit

balances

 Revenue accounts are credited and have

credit balances

 Asset accounts normally have debit balances

 Liability accounts normally have credit

balances

63
Meaning of Cash Ledger

64
Features of Cash Ledger

65
Advantages of Cash Ledger

66
Learning Summary and Evaluation
• Use this section to summarise what you
have learnt in each lesson.

• The main idea I have learnt?

• A new word I have learnt today is? It
means……
• What areas do I need more support or
help with?
• How could I find out further information
on what I have learnt today?
• How could I apply these ideas towards
my course studies and career aspiration?

67
SLO 4: Establish and maintain
a cash accounting system
Topic 4: Petty Cash, Bank Reconciliation & Credit Cards
Topic 4: Learning Outcomes
SLO4.1 Establish a process for the management of petty cash
SLO4.2 Check to ensure that the cash float plus money expended aligns with initial balance
according to organizational procedures
SLO4.3 Post petty cash payments to appropriate ledger

SLO5.1 Check credit card transactions against invoices and other source Documents and
reconcile with statements
SLO5.2 Process credit card payments in accordance with organizational Procedures

SLO6.1 Verify processed transactions against the bank statement

SLO6.2 Reconcile the bank statement balance with that in the accounting System

KLO2.3 Petty Cash

KLO2.4 Reconciliations
What is petty cash

 Petty cash is a small amount of cash on hand that is used for paying small amounts owed, rather than writing
a check.

 Petty cash is also referred to as a petty cash fund.

 The person responsible for the petty cash is known as the petty cash custodian.
Accounting System for Petty Cash

 The most common way of accounting for petty cash expenditures is to use the
imprest system. The initial fund would be created by issuing a cheque for the
desired amount.

 The bookkeeping entry for this initial fund would be to debit Petty Cash and credit
bank account.

 As expenditures are made, the custodian of the fund will reimburse employees and
receive a petty cash voucher with a receipt/invoice attached in return.

 At any given time, the total of cash on hand plus reimbursed vouchers must equal
the original fund.

71
Why have Petty Cash


Petty cash is a small amount of fund in the form of cash used for expenditures where it is not

sensible to make any payment by cheque, because of the inconvenience and costs of writing,

signing, and then cashing the cheque.


The amount in a petty cash fund will vary by organization. For some, SAR50 is adequate. For

others, the amount in the petty cash fund will need to be SAR200.


A petty cash fund should be small enough so that it does not unnecessarily tie up company assets

or become a target for theft, but it should be large enough to lessen the inconvenience associated

with frequently replenishing the fund.

Petty Cash Voucher

 A petty cash voucher is usually a small form

that is used to support a payment from a
petty cash fund.

 The petty cash voucher should provide space

for the date, amount disbursed, name of
person receiving the money, reason for the
disbursement, general ledger account to be
charged, and the initials of the person
disbursing the money from the petty cash
fund.

73
Format of Petty Cash Book

74
Petty Cashier

 Companies assign responsibility for the petty

cash fund to a person called the petty cash
custodian or petty cashier.

 To establish a petty cash fund, someone must

write a check to the petty cash custodian, who
cashes the check and keeps the money in a
locked file or cash box.

75
Responsibilities of Petty Cashier

 Providing safe and secure storage of the cash fund.

 Keeping each fund separate from other funds or accounts.

 Maintaining proper documentation.

 Notifying the Treasurer’s Office of changes in custodian, increases to fund,

location of fund, cost center used, or changes in the physical security of the fund.

76
Advantages of Maintaining Petty Cash

 Cuts down on paperwork: By maintaining the petty cash fund the amount of
paperwork can be reduced in a business.

 Accessible to employees: Petty cash fund is easily accessible to employees and they
can make their payment on immediate basis rather than waiting for taking the
permission from senior management. This saves the time.

 Understandable and familiar: Every employee of an organization is familiar with the

policy of petty cash as it is easily understandable by them.

77
 Disadvantages of Maintaining Petty Cash

 Accounting Errors: Business’s petty cash system is susceptible to accounting errors

because of the absence of a secondary documentation for tracking the cash.

 Theft: Without proper controls, the business’s petty cash account becomes vulnerable
to theft by employees, and it's hard for the owner to know who took the cash.

 Misappropriation. Some of the workers could use the cash for purchases such as
lunch or other personal needs, that do not benefit the business.

 Overspending: Failure to set expenditure limits for every transaction involving petty
cash puts business at risk of overspending on purchases.

78
Meaning of Credit Card

 A credit card is a piece of plastic with imprinted numbers that is used as payment

instead of cash.

 Credit card is issued by a financial company which gives the holder an option to

borrow funds, usually at point of sale.

 A Mastercard is an example of a credit card.

Credit Card Payments

 A credit card is a payment card issued to users as a system of payment. It allows the cardholder to pay for
goods and services based on the holder's promise to pay for them.

 There are some clear advantages to accepting credit and debit card payments in the business.

 By accepting credit cards the business is giving the customers the convenience of paying by mobile phone, by
tablet, online, or in QuickBooks.
Why use credit cards

 By accepting credit cards, small businesses are making it more convenient and
easier for customers to make larger purchases as payments are delayed for
the consumer.

 Businesses need to be able to accept credit cards as a form of payment from

their customers where cash is not an option and consumers are tired about
using bank account information when making a purchase.

81
Features of Credit Card
Processing of Credit Card

As soon as the company or business swipe the card, the information will be
forwarded to the processor.

83
Avoiding Common Problems with Credit Card Payments
 Learning all the fees, charges, rules, and regulations in the merchant account
agreement.

 The company should check the identity and expiration date on any card
which they are about to process.

 Preventing duplicate transactions.

84
Avoiding Common Problems with Credit Card Payments

 Not offsetting the cost of accepting credit cards by charging a usage fee for credit
card transactions.

 Not display full account numbers on the company’s receipts.

 Get to know the fraud screening products and services that can help.

 Using the right accounts for the business.

85
Credit Card Reconciliation

 The need for credit card reconciliation exists everywhere where credit cards
are accepted and where there is a medium to large volume.

 Payment by credit card is becoming more and more widespread, and the
reconciliation process in a business can be both time-consuming and difficult
to oversee.

86
Bank Reconciliation

 Bank reconciliations are an important accounting procedure, performed by

companies of all sizes, to match the cash balance of the bank with the balance
found on the company's financial records.

 Reconciliations can detect and prevent intentional fraud, along with errors by
bank tellers, accountants, employees and management.

 Although bank reconciliation is typically a month-end procedure, companies

with smaller cash resources might perform it daily.

87
Meaning of Bank Reconciliation

88
Bank Reconciliation Procedure

89
Benefits of Bank Reconciliation

90
Discovering Discrepancies

 When the business balance its checkbook it may be discover that there are
large discrepancies.

 Business may be missing money or may discover that it has an extra money.

 The bank may have made a deposit to the wrong account, and it is important
to address the problem quickly.

 Business may need to handle these matters as quickly as possible and in a

professional manner.

91
Learning Summary and Evaluation
• Use this section to summarise what you
have learnt in each lesson.

• The main idea I have learnt?

• A new word I have learnt today is? It
means……
• What areas do I need more support or
help with?
• How could I find out further information
on what I have learnt today?
• How could I apply these ideas towards
my course studies and career
aspiration?

92
Establish and maintain a cash accounting system

Topic 7: Prepare and produce financial reports

Topic 5: Learning Outcomes
SLO7.1 Draft reports at agreed intervals on
organization's financial position as evidenced
by data in accounting system
SLO7.2 Submit to manager for verification
SLO7.3 Send to agreed personnel
 Components of Financial Statements

 Statement of earnings usually called profit and loss account

 Balance sheet

 Cash flow Statement segregating cash flow from operating activities, cash flow from
investing activities and cash flow from financing activities.

 Schedules to balance sheet and profit and loss account

 Letter to the shareholders

95
Link between Financial Statements

96
Preparation of Final Accounts Cont..

 Balance Sheet

o A balance sheet is a statement of the financial affairs of a firm at a given point

of time.

o This statement shows what you own (assets), what you owe (liabilities), and
what’s left over (net value or equity in the business).

o The basis for the preparation of the balance sheet is the accounting equation,
which is:
Assets = Liabilities + Owner’s Equity or Net Worth

97
Characteristics of Balance Sheet

 Balance sheet is a statement

 Prepared on a specified date

 It is a statement of assets and liabilities.

 Knowledge about the nature of assets and liabilities

 Knowledge of financial position

 Assets and liabilities tally each other

98
 Preparation of Final Accounts Cont..

 Profit and loss account or

Income Statement
o This statement shows the
sales, expenses and
resulting profit or loss for a
specific period of time.

99
 Profit & Loss Account

 Profit & Loss Account is the second part of Trading and Profit & Loss Account.

 The main objective of preparing profit and loss account is to achieve the operating
results of a company at the end of accounting period.

 Profit and loss account is a nominal account having debit side and credit side.

 In the debit (left hand side) side all the expenses and losses are disclosed and in
the credit side (right hand side) all the incomes are disclosed.

100
Preparation of Final Accounts Cont..

 Cash Flow Statement

o The sources, uses, and

balance of cash, shown
on a monthly basis.

101
Meaning of Cash Flow Statement Cont..

 Statement of Cash Flows, also

known as Cash Flow Statement,
presents the movement in cash
flows over the period as classified
under operating, investing and
financing activities.

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Meaning of Cash Flow Statement Cont..

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Learning Summary and Evaluation
• Use this section to summarise what you
have learnt in each lesson.

• The main idea I have learnt?

• A new word I have learnt today is? It
means……
• What areas do I need more support or
help with?
• How could I find out further information
on what I have learnt today?
• How could I apply these ideas towards
my course studies and career
aspiration?

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 BUS505
Unit 29 (+ACC502)
(BSUBA-1-0037-2-4)
Unit target provisional dates to work towards unit completion

Week’s 12 and 13:

 Graded Assignment Coursework consolidation

 Internal Verification of students work, IV Sampling and uploading to
Learning Assistant/E-Portfolio

Week 14:

 PET Examination

Week 15:
 E-portfolio submission according to CoE Calendar
 Provisional dates may vary for E-Portfolio submission from SSS

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