ACCT3563 Issues in Financial Reporting and Analysis - 2018

ACCT3563
Undergraduate
Semester 1
6 Units of Credit
On Campus
Accounting

1. Course Details

Summary of Course

​The course begins with an introduction to accounting theories, ethics and cultural influences on accounting practices. The integrated framework of accounting theories, ethics and culture forms the backbone of the course and will be called upon throughout the remainder of the course. A series of contentious issues in financial reporting then follow. These include a refresher on the recognition and measurement of revenues and provisions. The course then introduces several new topics including accounting in the extractive and agricultural industries, leases and financial instruments. Financial instruments are a complex and controversial issue, which are covered over several weeks and students are introduced to compound financial instruments, foreign exchange transactions, derivatives and hedging. The course concludes with earnings per share topic and corporate social responsibility reporting. The course involves the application of knowledge from each topic to critically evaluate and reflect on:

  • The accounting methods that should have been used
  • The economic incentives which led to the accounting choices. It also encourages students to integrate their knowledge across all topics in the course

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

​ACCT 3563 extends what you learned in ACCT 2542 Corporate Financial Reporting & Analysis. While ACCT 2542 dealt with accounting for corporate groups (via consolidation accounting and equity accounting), ACCT 3563 takes consolidation accounting and equity accounting as assumed knowledge and then adds currently controversial financial reporting issues. In order to enrol in ACCT 3563, you must have passed ACCT 2542.

The initial aim of the course is to equip you with the requirements and techniques found in various Australian accounting standards. The primary aim of the course is to develop your capabilities to analyse and assess financial reporting problems and financial reporting issues using theoretical frameworks. This is achieved by addressing questions about:

  1. The recognition and measurement of assets, liabilities, revenues or expenses
  2. Whether accounting information is useful to investors
  3. The role of accounting information in contracting
  4. The incentives managers face to report truthfully versus their incentives to distort financial reports
  5. The political and economic forces that shape regulatory and corporate responses to accounting issues
  6. Cultural and ethical issues related to accounting policy choices

The weekly two-hour seminar provides a valuable source for an interactive learning environment in which seminar facilitators and students will be working together to assist students grasp the challenging and rapidly-changing area of accounting standard settings.

This course forms a compulsory part of a major or double major in Accounting within the Bachelor of Commerce and Bachelor of Economics degrees, and can also be taken as part of a disciplinary minor within those degrees. ACCT3563 constitutes part of the core curriculum studies required by the CPA Australia and by the Chartered Accountants Australia-New Zealand.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-ChargeAProfRichard D. MorrisQUAD 30649385 5818Tuesday 3-5pm
LecturerDrLili DaiQUAD 30949385 6509TBA
LecturerDrChao Kevin LiQUAD 30609385 5809TBA

​A full list of tutors will be posted on Course Website.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

To maximise your learning and marks, do the following:

  • Listen to all podcasts and take notes before coming to each class. Podcasts and seminar notes will be posted on the course website. Quizzes each week are based directly on that week's podcast and tutorial exercises
  • Read the set textbook readings
  • Read the remainder of the set readings. Do not neglect the readings posted on Moodle because exam questions are often based on them. Also in some topics, e.g., culture, ethics the readings on Moodle are the only set readings
  • Study consistently throughout the semester and do not leave it until the last minute to study for the exams. Many topics in the course are intellectually demanding and cannot be crammed successfully in the last few days before the exam

Learning Activities and Teaching Strategies

​When enrolling for this course, students are required to enrol in a two-hour seminar using the MyUNSW portal. The two-hour seminar will start in week one.

This course adopts a blended learning approach. No formal lectures will be delivered by academic staff, instead all lecture content will be conveyed through podcasts. The seminars will focus on synthesising material relevant to each topic and enhancing students’ learning through an interactive approach between seminar facilitators and students, and on creating an environment for peer learning. Students are required to listen to the podcasts and study prescribed readings before attending the seminar.

In the O week, students are required to fill out an online survey posted on the course Moodle site. Survey responses will then be used for team allocation. We will use an optimisation tool called the “Team Machine” to allocate members into a team according to each student’s demographic, team and cultural attributes. Each team will be given a unique identity, and the team performance will be assessed through weekly group quizzes. Note that survey responses must be submitted online through Moodle by 11.59pm Thursday 22nd February 2018.

Weekly quizzes start in week 1. They are based on the podcast and tutorial work each week. The purpose of weekly quizzes is to ensure that an active and self-learning approach is consistently adopted by students throughout the semester. In Week 1, quizzes will be undertaken on individual basis only. Commencing from week 2, all quizzes will be undertaken by individual students as well as by student teams. The purpose of group quizzes is to encourage peer learning and team bonding. Seminar facilitators will start the seminar with a brief recap of content covered in the podcasts but NOT going through the entire topic content. They will then guide students to apply the knowledge in solving practical problems from the weekly homework.

Weekly quizzes will be conducted shortly after these learning-enhanced activities to encourage students to keep up with the weekly learning. Each quiz consists of multiple choice questions. Each student will undertake the quiz individually first, followed by a second round undertaken by all members of his/her team. The group-quiz approach intends to assist students to form peer-learning relationships. The effort each team member contributes to the group quizzes will be evaluated at the end of the semester through the peer evaluation score. Any student who fails to complete 9 quizzes may be given an “absent fail” (AF) grade.

5. Course Resources

Text Book

Students are expected to have copies of the following:

  • Deegan, C., Australian Financial Accounting, 8th edition (2016), McGraw-Hill Irwin. This is the main text for ACCT 3563.
  • ACCT 3563 Supplementary Materials, (Individual readings are posted on the course website on Moodle. NOTE: Printed copies of the Supplementary materials will NOT be available.)
  • ACCOUNTING STANDARDS – Most weeks’ readings contain references to accounting standards. You are not expected to know all the details in these standards, only those details highlighted by your LIC. However, for accounting majors, some familiarity with accounting standards is essential. The standards themselves can be downloaded free of charge from the AASB’s website.

Course Website

The website for this course is on UNSW Moodle.

The course website contains all course materials. During the semester, seminar notes, handouts, frequently asked questions (FAQs) and various announcements will be posted progressively on the website, together with a selection of exam practice questions.

Useful Websites

Australian company annual reports are available from the Connect 4, Datanalysis and Mergent Online databases on Sirius in the UNSW library website, and also from EquitiesInfo.

Students may wish to become student members of the International Association for Accounting Education and Research (IAAER) (cost US$20.00 per year). Student membership entitles you to unlimited access to eIFRS which covers all IFRS and educational materials of the IASB.

Are You Adequately Prepared for ACCT3563?

Since ACCT2542 is the prerequisite for this course, it is assumed that you know about the standard setting framework, financial statement preparation, consolidation accounting and equity accounting. Students who do not feel confident about their knowledge of these topics should revise the relevant parts of the prescribed textbook of ACCT2542. In addition, it is assumed that you are fluent in written and spoken English. If that is not the case, you are strongly advised to take urgent remedial action because no allowance will be made for your inability to communicate clearly in English in exams and in written assessments.

Reference Books

Students should not purchase these as all are held on Open Reserve, Main Library:

  • Arthur, N., L. Luff, P. Keet, Accounting for Corporate Combinations and Associations 7th ed., Pearson Prentice-Hall 2011 or 6th edition by Arthur, Campbell and Luff (2008).
  • Brealey, R.A. and S.C. Myers, Principles of Corporate Finance (latest edition), McGraw Hill, chapters on leasing and hedging.
  • Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., and Holmes, S., (2010) Accounting Theory, 7th edition, John Wiley.
  • Henderson, S., G. Peirson, K. Herbohn, Issues in Financial Accounting, Longman, 14th ed edition 2011 or latest edition available.
  • Henderson, S., G. Peirson, K. Harris, Financial Accounting Theory, Pearson Prentice-Hall, latest edition available.
  • IASB International Financial Reporting Standards, latest edition.
  • Leo,K., J. Knapp, S. McGowan, J. Sweeting, Company Accounting 10th ed. 2014 John Wiley.
  • Nobes, C., and R. Parker (eds), Comparative International Accounting, latest edition, Prentice Hall.
  • Peirson, G, R. Brown, S. Easton and P. Howard, Peirson and Bird’s Business Finance, McGraw-Hill latest edition, chapters on leasing, futures contracts, options, and international financial management.
  • Scott, W.R., Financial Accounting Theory, Prentice Hall 6th ed. 2012.

6. Course Evaluation & Development

​Each year feedback is sought from students and other stakeholders about the courses offered in the School and continual improvements are made based on this feedback. UNSW's myExperience survey is one of the ways in which student evaluative feedbackis gathered. In this course, we will seek your feedback through end of semester myExperience responses and informal survey on Moodle.

7. Course Schedule

Week 1: 26 Feb
Activity

Podcast and Seminars

Topic

Introduction; theories of accounting

Reading:

Deegan: Chapter 2, Chapter 3; additional required readings on Moodle

Assessment/Other

Quiz 1:Theories of accounting

Weekly homework: Theories

Week 2: 05 Mar
Activity

Podcast and Seminar

Topic

Cultural and ethical influences on accounting

Reading: Papers uploaded on Moodle

Assessment/Other

Quiz 2: Ethics and Culture

Weekly homework: Ethics and culture

Week 3: 12 Mar
Activity

Podcast and Seminar

Topic

Accounting for revenue

Reading: Deegan: Chapter 15; Accounting standards: AASB 15

Assessment/Other

Quiz 3: Revenue

Weekly homework: Revenue

Week 4: 19 Mar
Activity

Podcast and Seminar

Topic

Accounting for provisions

Reading: Deegan: Chapter 10 pages 345 - 358, Chapter 12 pages 428-437; Accounting standards: AASB 119, AASB 137

Assessment/Other

Quiz 4: Provisions

Weekly homework: Provisions

Week 5: 26 Mar
Activity

individual assignment

Topic

Complete individual assignment and submit by 11.59pm Thursday 29th March via Moodle

No seminar this week

Assessment/Other

No quiz

Mid Semester Break: 02 Apr
Week 6: 09 Apr
Activity

Podcast and Seminar

Topic

Share-based payments

Reading: Deegan Chapter 17; Accounting standard AASB 2

Assessment/Other

Quiz 5: Share based payments

Weekly homework: Share based payments

Week 7: 16 Apr
Activity

Podcast and Seminar

Topic

Leases

Reading: Deegan Chapter 11; Accounting Standard AASB 16

Assessment/Other

Quiz 6: Leases

Weekly homework: Leases

Week 8: 23 Apr
Activity

Podcast and Seminar

Topic

Accounting for the extractive industries

Reading: Deegan: Chapter 20; Accounting Standard AASB 6

Assessment/Other

Quiz 7: Extractive

Weekly homework: Extractive

 

Group assignment due 11.59pm Friday 27 April via Moodle

Week 9: 30 Apr
Activity

Podcast and Seminar

Topic

Accounting for agricultural assets

Reading: Deegan: Chapter 9 pages 320-336; Accounting Standard AASB 141

Assessment/Other

Quiz 8: Agricultural

Weekly homework: Agricultural

Week 10: 07 May
Activity

Podcast and Seminar

Topic

Financial instruments and foreign currency transactions

Reading: Deegan: Chapter 14 pages 482-492 and 535-537, Chapter 28 pages 1009-1018; Accounting Standards: AASB 7, AASB 9, AASB 121, AASB 132

Assessment/Other

Quiz 9: Financial instruments and foreign currency transactions

Weekly homework: Financial instruments and foreign currency transactions

Week 11: 14 May
Activity

Podcast and Seminar

Topic

Hedging

Reading: Deegan: Chapter 14 pp. 512-529, Chapter 28, pages 1018-1019; Accounting standard AASB 9

Assessment/Other

Quiz 10: Hedging

Weekly homework: Hedging

Week 12: 21 May
Activity

Podcast and Seminar

Topic

Earnings per share

Reading: Deegan chapter 24

Assessment/Other

Quiz 11: EPS

Weekly homework: EPS

Week 13: 28 May
Activity

Podcast and Seminar

Topic

Sustainability Reporting

Reading: Deegan chapter 30

Assessment/Other

Quiz 12: Sustainability Reporting

Weekly homework: Sustainability Reporting

8. Policies

Information about UNSW Business School protocols, University policies, student responsibilities and education quality and support.

Program Learning Goals and Outcomes

The Business School Program Learning Goals reflect what we want all students to BE or HAVE by the time they successfully complete their degree, regardless of their individual majors or specialisations. For example, we want all our graduates to HAVE a high level of business knowledge and a sound awareness of ethical, social, cultural and environmental implications of business. As well, we want all our graduates to BE effective problem-solvers, communicators and team participants.

You can demonstrate your achievement of these goals by the specific outcomes you achieve by the end of your degree (i.e. Program Learning Outcomes—henceforth PLOs). These PLOs articulate what you need to know and be able to do as a result of engaging in learning. They embody the knowledge, skills and capabilities that are identified, mapped, taught, practised and assessed within each Business School program.

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

Program Learning Outcomes

  • Undergraduate
  • Postgraduate Coursework
Knowledge You should be able to identify and apply disciplinary knowledge to business situations in a local and global environment.
Critical thinking and problem solving You should be able to identify and research issues in business situations, analyse the issues, and propose appropriate and well-justified solutions.
Written communication You should be able to prepare written documents that are clear, concise and coherent, using appropriate style and presentation for the intended audience, purpose and context.
Oral communication You should be able to prepare and deliver oral presentations that are clear, focussed, well-structured, and delivered in a professional manner.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Workplace skills (Co-op programs only) You should be able to conduct yourself in a professional manner in the work environment, communicate effectively in diverse workplace situations and be able to apply discipline knowledge and understanding to real business problems with initiative and self-direction.
Related PLO Documents View the Undergraduate Honours PLOs (pdf)
Knowledge You should be able to identify and apply current knowledge of disciplinary or interdisciplinary theory and professional practice to business in local and global environments.
Critical thinking and problem solving You should be able to identify, research and analyse complex issues and problems in business and/or management, and propose appropriate and well-justified solutions.
Written communication You should be able to produce written documents that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Oral communication You should be able to produce oral presentations that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Related PLO Documents View the Master of Philosophy PLOs (pdf)
View the Doctor of Philosophy PLOs (pdf)

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.
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Research capability
  • Teamwork
  • Workplace skills
  • Written communication
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Workplace skills
  • Written communication
Professionals capable of ethical, self- directed practice and independent lifelong learning
  • Ethical, social and environmental responsibility
  • Workplace skills
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • Ethical, social and environmental responsibility
  • Oral communication
  • Written communication

The Business School strongly advises you to choose a range of courses that assist your development against these PLOs and graduate capabilities, and to keep a record of your achievements as part of your portfolio. You could use these records for work or further study. For support with selecting your courses contact the UNSW Business School Student Centre.

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.

Plagiarism

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: https://student.unsw.edu.au/plagiarism-quiz

Cheating

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: https://student.unsw.edu.au/aim.

For UNSW policies, penalties, and information to help you avoid plagiarism see: https://student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW students: http://subjectguides.library.unsw.edu.au/elise. For information on student conduct see: https://student.unsw.edu.au/conduct.

For information on how to acknowledge your sources and reference correctly, see: https://student.unsw.edu.au/referencing. 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

Workload

It is expected that you will spend at least nine to ten hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of eighteen to twenty 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

Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to 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.).

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.

Special Consideration

You must submit all assignments and attend all examinations scheduled for your course. You can apply for special consideration when illness or other circumstances beyond your control, interfere with your performance in a specific assessment task or tasks. Special Consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable.

General information on special consideration for undergraduate and postgraduate courses can be found in the Assessment Implementation Procedure and the Current Students page.

Please note the following:

  1. Applications will not be accepted by teaching staff. The lecturer-in-charge will be automatically notified when you lodge an online application for special consideration
  2. Decisions and recommendations are only made by lecturers-in-charge (or by the Faculty Panel in the case of final exam special considerations), not by tutors
  3. Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession
  4. Special consideration requests do not allow lecturers-in-charge to award students additional marks

Business School Protocol on requests for Special Consideration

The lecturer-in-charge will need to be satisfied on each of the following before supporting a request for special consideration:

  1. Does the medical certificate contain all relevant information? For a medical certificate to be accepted, the degree of illness and its impact on the student must be stated by the medical practitioner (severe, moderate, mild). A certificate without this will not be valid. Students should also note that only medical certificates issued after physically visiting a registered medical practitioner will be accepted. Medical certificates submitted for Special Consideration should always be requested from a registered medical practitioner that you have seen at a medical practice. Certificates obtained online or via social media may be fraudulent and if relied upon could result in a breach of the UNSW Student Code.
  2. Has the student performed satisfactorily in the other assessment items? To understand what Satisfactory Performance means in this course, please refer to the 'Formal Requirements' section in Part A of your Course Outline

Special Consideration and the Final Exam in undergraduate and postgraduate courses

Applications for special consideration in relation to the final exam are considered by a Business School Faculty panel to which lecturers-in-charge provide their recommendations for each request. If the Faculty panel grants a special consideration request, this will entitle the student to sit a supplementary examination. No other form of consideration will be granted. The following procedures will apply:

  1. Supplementary exams will be scheduled centrally and will be held approximately two weeks after the formal examination period.

    Supplementary exams for Semester 1, 2018 will be held during the period 14 - 21 July, 2018. Students wishing to sit a supplementary exam will need to be available during this period.

    The date for all Business School supplementary exams for Summer Term 2017/2018 is Wednesday, 21 February, 2018. If a student lodges a special consideration for the final exam, they are stating they will be available on this date. Supplementary exams will not be held at any other time.

  2. Where a student is granted a supplementary examination as a result of a request for special consideration, the student’s original exam (if completed) will be ignored and only the mark achieved in the supplementary examination will count towards the final grade. Absence from a supplementary exam without prior notification does not entitle the student to have the original exam paper marked, and may result in a zero mark for the final exam.

The Supplementary Exam Protocol for Business School students is available at: http://www.business.unsw.edu.au/suppexamprotocol

For special consideration for assessments other than the final exam refer to the ‘Assessment Section’ in your course outline.

Protocol for Viewing Final Exam Scripts

The UNSW Business School has set a protocol under which students may view their final exam script. Please check the protocol here.

Given individual schools within the Faculty may set up a local process for viewing final exam scripts, it is important that you check with your School whether they have any additional information on this process. Please note that this information might also be included in your course outline.


Student Support and Resources

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

Business School Education Quality and support Unit (EQS)
The EQS offers academic writing, study skills and maths support specifically for Business students. Services include workshops, online resources, and individual consultations.
Level 1, Room 1033, Quadrangle Building.
bschoolconsults@unsw.edu.au
02 9385 7577 or 02 9385 4508

Business School Student Centre
The Business School Student Centre provides advice and direction on all aspects of admission, enrolment and graduation.
Level 1, Room 1028 in the Quadrangle Building
02 9385 3189

UNSW Learning Centre
The UNSW Learning Centre provides academic skills support services, including workshops and resources, for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
learningcentre@unsw.edu.au
02 9385 2060

Educational Support Service
Educational 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. Check their website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

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 9385 2650

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

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

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the demands of university as well as a health condition, learning disability or who have personal circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place services and educational adjustments to make things more manageable so that students are able to complete their course requirements. To receive educational adjustments for disability support, students must first register with Disability Services.
Ground Floor, John Goodsell Building.
disabilities@unsw.edu.au
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.
counselling@unsw.edu.au
02 9385 5418


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ACCT3563