ACCT1501 Accounting and Financial Management 1A - 2021

Subject Code
Study Level
Commencing Term
Term 1
Total Units of Credit (UOC)
Delivery Mode
On Campus and Online
Accounting Auditing & Tax
This course outline is provided in advance of offering to guide student course selection. Please note that while accurate at time of publication, changes may be required prior to the start of the teaching session. To view other versions, visit the archives .

1. Course Details

Summary of Course

​The compulsory core accounting unit will have a preparer perspective. It will provide an introduction to basic concepts in accounting and their application for decision making by a wide range of potential users (e.g., shareholders, investment analysts, lenders, managers etc). This unit should benefit students who wish to specialise in accounting and those students whose primary interest lies elsewhere in the field of business.

On completion, students should have a clear understanding of the accounting process and the language of accounting to enable communication with an accounting professional, understand the relevance of accounting information for informed decision making by a wide range of potential users, and have the ability to analyse and interpret accounting information. Topics covered will include the accounting equation, general purpose financial reports, cash and accrual accounting, adjustments, internal control, the accounting for key balance sheet assets, and interpreting and preparing information for managers to use in planning, decision making and control.

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

Course Aims and Relationship to Other Courses

​The primary aim of Accounting and Financial Management 1A is to provide students with an introduction to the process and function of financial reporting. Whilst a large proportion of the course is aimed at understanding accounting as a process and taking a preparer’s perspective, we will also seek to develop an understanding of the importance of the role of accounting in today’s society by discussing relevant cases and issues reported in the media.

This course is offered by the School of Accounting, Taxation & Business Law and may form part of an accounting major, double major or disciplinary minor within the Bachelor of Commerce or Bachelor of Economics degrees. This course also constitutes part of the core curriculum of studies required by professional accounting bodies, namely CPA Australia, Chartered Accountants Australia and New Zealand and the Institute of Public Accountants (IPA).

Accounting and Financial Management 1A forms an integrated study program designed to give students an understanding of the way in which financial information is generated and used. Many students undertaking this course will study accounting as a major and will undertake Accounting and Financial Management 1B.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrLeye (Leonard) LiRoom 3068, Quadrangle building - Ref E15+61 2 9385 6930 Tuesday 15:00 - 17:00
LecturerDrGreg RichinsRoom 3101, Quadrangle building - Ref E15+61 2 9385 5840

​Communications with staff

All questions or queries to do with course administration, tutorial questions or course content MUST be posted on the Discussion Boards on Moodle.

For other general questions, please send your correspondence to the ACCT1501 course email box address:

For face-to-face communication, each member of full-time staff will be available for up to two hours per week for you to consult with on a drop-in basis. The staff consultation timetable will be posted on Moodle in O-Week. Please check the timetable for room locations and note that individual consultation hours may vary occasionally. You are encouraged to seek help during these consultation times at whichever of those times is convenient to you from any ACCT1501 staff member during their regular consultation hours. ACCT1501 tutors will also provide consultation for the mid-term examination and the final examination.

During consultation times, attention to students will be prioritized as follows: first preference is given to students attending the staff member’s office; second preference is given to phone calls made during staff members’ nominated consultation time, followed by email inquiries (of administrative nature only). Any email inquiry that can be answered by reading the course outline or an announcement made on Moodle will not be responded to. Staff will not conduct any consultations by e-mail. It is also not possible for staff to respond to students who drop-in outside of their regular consultation hours or a previously arranged appointment.

Please note that appropriately written etiquette must be observed when conducting any written communication with both staff and students on both Moodle and UNSW’s email system. When sending an email to a staff member, you must use your UNSW student email and identify yourself clearly using both your student ID and your full name. Communications that use shorthand and “SMS” language are not acceptable, and you must communicate using English.

Please be aware that you will not receive a reply to inform you if your email is non-compliant.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

​At university, the focus is on your self-directed search for knowledge. The teaching team will provide online lectures, tutorials, and other resources in order to help your learning experience. It is up to you to choose how much work you do in each part of the course: preparing for classes; completing assignments; studying for exams, and seeking assistance or extra work to extend and clarify your understanding. You must choose an approach that best suits your learning style and the goals you set for yourself in this course. Preparation, tutorial, and additional self-study questions are provided to guide your learning process. Furthermore, we offer the following advice:

  • Understand rather than memorise
  • Take responsibility for learning rather than blaming others for failure
  • Explore and test ideas rather than limit yourself to facts
  • Work collaboratively with others rather than compete with peers.

The teaching team has put a great deal of thought into the development and presentation of the teaching materials and assessments so that students may experience a flexible but directed introduction to accounting. The team is here to provide the support to enable you to succeed but you are in control of your own learning experience.

Learning Activities and Teaching Strategies

​The course consists of lectures and tutorials. Students are required to attend one 2-hour lecture (weeks 1-5; 7-10), and one 1.5-hour tutorial  (weeks 2-5; 7-10) every week.

Online Lectures

Each student is required to register for a lecture time via the NSS system, accessed through the myUNSW portal. There are lectures held in two-hour blocks during weeks 1-5 and 7-10.

The purpose of online lectures is to introduce and explain concepts that are critical to the core themes of the course. In order to maximize the benefits of attending lectures, students are expected to read the relevant study materials thoroughly before attending lectures. Copies of the lecture notes will be available before the lectures for you to download and preview. Students are expected to take notes during the lecture. Additional lecture notes or slides (i.e. additional to the content on Moodle) will not be provided after the lecture. The model of teaching in lectures is an interactive one, so ensure you attend lectures prepared to contribute and participate in the online chat box and seek clarification if you don’t understand something.

A recording of the online lecture will be made available to you after each week’s lecture is complete. Other than the podcast resource the school provides, lectures may not be recorded or reproduced without the written consent of the lecturer.


Each student is required to register for a tutorial via myUNSW. Tutorials are one and half hour in duration and run in weeks 2-5 and 7-10. Students must attend the tutorial they have been formally allocated online (for online tutorials) or in person (for face-to-face tutorials). The tutorials constitute the core learning experience of this course. During tutorials, students will be encouraged to discuss and critique accounting concepts and problems in a team learning environment.

Prior to a tutorial, it is essential that you read the relevant course materials and prepare written responses to all questions assigned. In ACCT1501, we set two types of questions: preparation questions and tutorial questions (all questions must be attempted before the tutorial session). All students are expected to complete the preparation questions and check their solutions prior to attending tutorials. The solutions to the preparation questions will be posted on Monday each week prior to the tutorial being held. If you have any queries or problems with the preparation questions and the solutions provided, you should raise this in your tutorial or contact your tutor via email or during  his/her consultation hours. Tutorial questions should also be attempted prior to your tutorial session and will be discussed during the tutorial time. You are expected to prepare for the tutorial questions. Lack of preparation is one of the most common reasons why students fail this course and it will impact your overall success in this course as 10% of the total marks for the course are dependent on your tutorial preparation and contribution in class. The solutions to the tutorial questions will be posted on Moodle at the end of the week after they have been discussed in class.


Self-study is a key element of the learning design of this course. From time to time, self-study materials will be posted on Moodle to facilitate deeper learning of core elements of the course. The aim of these self-study questions is to encourage students to assume responsibility in their learning process and to make the tutorials more effective. Thus, the onus is on students to review and complete these materials. The teaching team will be available in consultation hours to assist with difficulties experienced with self-study materials.

5. Course Resources

​Student Resources

There are two required resources for ACCT1501.

The required textbook for first-year courses in Accounting (ACCT1501 and ACCT1511) is:

"Trotman, K. Carson, E., & Morgan, K., 2019 Financial Accounting: An Integrated Approach 7th edition"


"Management Accounting Supplement 7th edition, Melbourne: Thomson Nelson ITP".

Previous editions of both textbooks cannot be used as substitutes.

The management supplement can be purchased independently online and will be available through Cengage Brain website (

You are required to access the course material that will be posted on Moodle which will cover lecture topics, additional assigned tutorial questions and solutions and additional reading materials.

We also highly recommend the following Study Guide to assist your learning (you are not required to purchase this book; it is an optional additional resource):

Study Guide to Financial Accounting: An Integrated Approach 7th Edition by Trotman, K. Carson, E., & Morgan, K., 2019

Course Website

A course website will be maintained within the Moodle environment. You are required to have a student number and zPass to access this website. You must be enrolled in the course to access the website at Moodle. The website will contain important announcements, copies of lecture notes, the solutions to the weekly preparation and tutorial questions and other material deemed suitable by the Lecturer-in-charge from time to time. We cannot place any material on the website that involves the use of student IDs or that which raises issues with respect to privacy. If you need help getting started or using Moodle then go to eLearning at UNSW.

Peer Assisted Student Studies (PASS) is available for this course

PASS offers free, weekly, out-of-class study sessions that are drop-in, drop-out to all students enrolled in a ACCT1501. The PASS classes are facilitated by a leader who is a student who has previously studied and successfully completed the course. Attending PASS regularly can help you to: deepen your understanding of the course content; develop skills for independent university study; make friends; and help you feel more confident in your studies. The timetables for the PASS classes will be made available on the course Moodle website. There is no need to register. You are recommended to attend the same PASS class regularly but there is no obligation. You can even attend more than one PASS class a week for the same course if you like. You can also choose to attend during some weeks but not other weeks. To get the most out of your PASS class you should: (i) be interactive; (ii) come along with questions and raise issues that you are having with the course content; and (iii) attend regularly.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

​Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

We will ask students to complete evaluations online to provide overall feedback about the course in general and make constructive comments concerning how we could improve the course. An example of previous feedback requested is more timely feedback and assessments on how students are progressing through the course.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit:
Week Activity Topic Assessment/Other
Week 1: 15 FebruaryLecture

Topic 1: Introduction to Financial Accounting

Chapter 1


Week 2: 22 FebruaryLecture

Topic 2: Measuring & Evaluating Financial Position & Financial Performance

Chapter 2



Tutorial Questions from Chapter 1


Week 3: 1 MarchLecture

Topic 3: The Double Entry System

Chapter 3



Tutorial Questions from Chapter 2


Week 4: 8 MarchLecture

Topic 4: Record-Keeping

Chapter 4

Online Quiz 1 opens from 13:00 March 12 to 23:59 March 14.


Tutorial Questions from Chapter 3


Week 5: 15 MarchLecture

Topic 5: Accrual Accounting Adjustments

Chapter 5



Tutorial Questions from Chapter 4


Week 6: 22 MarchFlexibility Week

No lectures or tutorials are scheduled during week 6.

Students are required to read Chapter 6 to preview the concepts of accounting principles.


Week 7: 29 MarchLecture

Topic 6: Financial Reporting Principles, Accounting Standards and Auditing and Internal control

Chapters 6 & 7



Tutorial Questions from Chapter 5


Week 8: 6 AprilLecture

Topic 7: Cash and Accounts Receivable

Chapters 7 & 8

Online Quiz 2 opens from 9:00 to 23:59 April 7.


Tutorial Questions from Chapter 6 & 7


Week 9: 12 AprilLecture

Topic 8: Inventory and Non-current assets

Chapters 9 & 10



Tutorial Questions from Chapter 7 & 8


Week 10: 19 AprilLecture

Topic 9: Management Accounting - Cost Concept & CVP analysis

Online Quiz 3 opens from 9:00 to 23:59 April 19.


Tutorial Questions from Chapter 9 & 10


8. Policies and Support

Information about UNSW Business School program learning outcomes, academic integrity, student responsibilities and student support services. For information regarding special consideration and viewing final exam scripts, please go to the key policies and support page.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs.  For PG Research PLOs, including Master of Pre-Doctoral Business Studies, please refer to the UNSW HDR Learning Outcomes

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate CapabilitiesBusiness School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 7: Leadership development

Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 6: Global and cultural competence
  • PLO 7: Leadership development

Professionals capable of ethical, self-directed practice and independent lifelong learning
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 5: Responsible business practice

Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 5: Responsible business practice
  • PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility.  The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Services team.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.


UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

  • Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
  • Paying another person to perform an academic task and passing it off as your own
  • Stealing or acquiring another person’s academic work and copying it
  • Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz:


The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at:

For UNSW policies, penalties, and information to help you avoid plagiarism see: as well as the guidelines in the online ELISE tutorials for all new UNSW students: For information on student conduct see:

For information on how to acknowledge your sources and reference correctly, see: If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

​Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.


It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance and Engagement

Your regular attendance and active engagement in all scheduled classes and online learning activities is expected in this course. Failure to attend / engage in assessment tasks that are integrated into learning activities (e.g. class discussion, presentations) will be reflected in the marks for these assessable activities. The Business School may refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g. tutorials, flipped classroom sessions, seminars, labs, etc.). If you are not able to regularly attend classes, you should consult the relevant Course Authority.

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School Learning Support Tools
Business School provides support a wide range of free resources and services to help students in-class and out-of-class, as well as online. These include:

  • Academic Communication Essentials – A range of academic communication workshops, modules and resources to assist you in developing your academic communication skills.
  • Learning consultations – Meet learning consultants who have expertise in business studies, literacy, numeracy and statistics, writing, referencing, and researching at university level.
  • PASS classes – Study sessions facilitated by students who have previously and successfully completed the course.
  • Educational Resource Access Scheme – To support the inclusion and success of students from equity groups enrolled at UNSW Sydney in first year undergraduate Business programs.

The Nucleus - Business School Student Services team
The Nucleus Student Services team provides advice and direction on all aspects of enrolment and graduation. Level 2, Main Library, Kensington 02 8936 7005 /

Business School Equity, Diversity and Inclusion
The Business School Equity, Diversity and Inclusion Committee strives to ensure that every student is empowered to have equal access to education. The Business School provides a vibrant, safe, and equitable environment for education, research, and engagement that embraces diversity and treats all people with dignity and respect.

UNSW Academic Skills
Resources and support – including workshops, individual consultations and a range of online resources – to help you develop and refine your academic skills. See their website for details.

Student Support Advisors
Student Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process.
John Goodsell Building, Ground Floor.
02 9385 4734

International Student Support
The International Student Experience Unit (ISEU) is the first point of contact for international students. ISEU staff are always here to help with personalised advice and information about all aspects of university life and life in Australia.
Advisors can support you with your student visa, health and wellbeing, making friends, accommodation and academic performance.
02 9385 4734

Equitable Learning Services
Equitable Learning Services (formerly Disability Support Services) is a free and confidential service that provides practical support to ensure that your health condition doesn't adversely affect your studies. Register with the service to receive educational adjustments.
Ground Floor, John Goodsell Building.
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
02 9385 5418

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9065 9444

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
02 9385 3331

UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
02 9385 1333

Support for Studying Online

The Business School and UNSW provide a wide range of tools, support and advice to help students achieve their online learning goals. 

The UNSW Guide to Online Study page provides guidance for students on how to make the most of online study.

We recognise that completing quizzes and exams online can be challenging for a number of reasons, including the possibility of technical glitches or lack of reliable internet. We recommend you review the Online Exam Preparation Checklist of things to prepare when sitting an online exam.