ACCT1511 Accounting and Financial Management 1B - 2018

Subject Code
ACCT1511
Study Level
Undergraduate
Commencing Term
Semester 1
Total Units of Credit (UOC)
6
Delivery Mode
On Campus
School
Accounting

1. Course Details

Summary of Course

​Accounting and Financial Management 1A and 1B are part of the integrated first-year accounting program designed to give students an understanding of the ways in which financial information is generated within the corporation, and the uses of this information.

  • AFM1A is concerned with the analysis and design of a financial accounting system which reflects the activities of an entity in the economic and legal environment, and attempts to meet the information needs of parties in the present institutional and regulatory environment. The assumptions and choices made in the design of such an accounting information system are explored.
  • AFM1B builds on this introductory knowledge from AFM1A by showing ways in which accounting information systems can accommodate more complex events and provide additional reports. It further develops the preparation of the Balance Sheet, Income Statement and Cash Flow Statement. It also considers the analysis of financial statements by users, the use of accounting information by the management within the entity. AFM1B prepares you for further accounting courses and contains the appropriate preparation for you in an accounting major.

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

The Business School expects that you are familiar with the contents of this course outline and the UNSW and Business School learning expectations, rules, policies and support services as listed below:

  • Program Learning Goals and Outcomes
  • Academic Integrity and Plagiarism
  • Student Responsibilities and Conduct
  • Special Consideration
  • Protocol for Viewing Final Exam Scripts
  • Student Learning Support Services

View course Policies and Support

Course Aims and Relationship to Other Courses

​This course is offered by the School of Accounting and is a core course for students enrolled in the Bachelor of Commerce Major in Accounting (or Double-Major with Accounting and some other major). To enrol in this course, the following pre-requisite must have been satisfied – ACCT1501: Accounting and Financial Management 1A. This course is also a part of the core curriculum studies required by CPA Australia and the Institute of Chartered Accountants in Australia (ICAA).

Student Learning Outcomes

The Course Learning Outcomes are what you should be able to DO by the end of this course if you participate fully in learning activities and successfully complete the assessment items.

The Learning Outcomes in this course also help you to achieve some of the overall Program Learning Goals and Outcomes for all undergraduate and postgraduate coursework students in the Business School. Program Learning Goals are what we want you to BE or HAVE by the time you successfully complete your degree (e.g. ‘be an effective team player’). You demonstrate this by achieving specific Program Learning Outcomes - what you are able to DO by the end of your degree (e.g. ‘participate collaboratively and responsibly in teams’).

For more information on Program Learning Goals and Outcomes, refer to the course Policies and Support.

The following table shows how your Course Learning Outcomes relate to the overall Program Learning Goals and Outcomes, and indicates where these are assessed (they may also be developed in tutorials and other activities):

Program Learning Goals and Outcomes Course Learning Outcomes Course Assessment Item
This course helps you to achieve the following learning goals for all Business undergraduate/postgraduate coursework students:

On successful completion of the course, you should be able to:

This learning outcome will be assessed in the following items:

1 - Knowledge

Define, identify, and classify economic transactions into components of the financial statements, such as revenues, expenses, assets (current assets such as inventory, and non-current assets), liabilities, and equity, and be able to explain their inter-relationships.

Demonstrate technical competency with journal entries & T-accounts, in order to construct financial statements.

Complete the preparation of the Balance Sheet & Income Statement and understand how they articulate through the Statement of Changes in Equity.

Prepare a Cash Flow Statement using both the direct and indirect methods, as well as recognise its relationship to the Balance Sheet and Income Statement, and distinguish between three different types of cash flows.

Analyse the financial statements in order to determine a corporation’s performance as part of the investment decision making process, by calculating and interpreting financial ratios and accounting policies.

Prepare management reports including the Cost of Goods Manufactured Statement and Budgets for manufacturing organisations, and understand how these reports are used by managers in their decision making.

  • Team quizzes
  • Exit quizzes
  • Final Exam
2 - Critical thinking and problem solving

Develop critical thinking skills in analysing, communicating and presenting arguments based on accounting information;

Develop problem solving skills to find solutions to tasks relating to accounting application in the practice of accounting.

To interpret and analyse transaction data, financial statement data and to communicate the findings of these results.

Become familiar with the financial media of real-world accounting and its reporting of the public discussion of accounting issues and reporting of financial results of companies

  • Team quizzes
  • Exit quizzes
  • Final Exam
3a - Written communication

Construct written work which is logically and professionally presented.

Not specifically assessed

3b - Oral communication

Communicate ideas in a succinct and clear manner during tutorials.

Not specifically assessed

4 - Teamwork

Not specifically addressed in this course.

Not specifically assessed

5a - Ethical, social and environmental responsibility

Not specifically addressed in this course.

Not specifically assessed

5b - Social and cultural awareness

Not specifically addressed in this course.

Not specifically assessed

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrPer Christen TronnesRoom 3095, Quadrangle building - Ref E15
–
–
LecturerDrVictoria CloutRoom 3091, Quadrangle building - Ref E15
–
–
LecturerMrBrian BurfittRoom 3081, Quadrangle building - Ref E15
–
–
The policies regarding staff contact are as follows:
  • The full-time staff will be available for consultation starting from Weeks 2 to 13 and STUVAC.
  • Consultation hours will be advised on Moodle in a consolidated timetable. Students are encouraged to consult with staff face-to-face. Consultation will not be provided via email or phone.
  • Content questions can ONLY be posted to the Discussion Board on Moodle. These questions will not be answered by email.
  • Consultation times during Week 13 and STUVAC will likely vary and be posted on Moodle later in the semester.

While emails to staff should be a rare occurrence as noted above, in instances where it is warranted please make sure that:

  • You use your UNSW email address when corresponding with AFM1B staff. Emails from other addresses are not accepted nor replied to.
  • You must use appropriate communication level with staff, emails and discussion board posts that use short hand and “Texting” language are not acceptable, and communication must be in English. If your email cannot be understood by staff will not reply.
  • You must identify yourself by your full name, student number and tutorial day and time.

Please be aware that Staff will not necessarily reply to students to inform them if their emails are noncompliant.

Complaints about this the assessment and other aspects of this course should be directed to the Lecturer-in-Charge in the first instance and if unsatisfied with the response should then be directed to the School of Accounting Grievance Officer.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

​Successful study of ACCT1511 requires discipline, persistence, diligence but, most of all, your engagement with the teaching and learning activities. At UNSW, the focus is on your self-directed search for knowledge. Lectures, tutorials, online videos, Moodle materials and textbook readings are designed to help you learn. The aim is provide you with a flexible but directed learning approach. The assessment items of team quizzes and exit quizzes will provide you with ongoing feedback on your performance in the course.

This course is comprised of two face-to-face classes, including a 2 hour lecture weekly, and a 2 hour tutorial every second week. Students are expected to attend both lectures and tutorials. In the tutorials students are highly encouraged to interact with their group peers as well as the tutor. Students who routinely miss lectures and tutorials and/or do not participate actively during the tutorials typically fail this course. Speak up during tutorials to obtain the maximum benefit. Behaviour during lectures and tutorials can be informal but must remain respectful to your fellow students and towards the lecturer and tutor.

Learning Activities and Teaching Strategies

You are expected to attend one 2-hour lecture stream per week from Week 1 to Week 12 and one 2-hour tutorial every second week from Week 3 to Week 13.

Lectures

You are required to enrol into a lecture stream. The purpose of each lecture is to introduce and explain concepts that are critical to the core themes of the course. Overcrowding is a hazard and will not be allowed, so you should attend the lecture stream you have enrolled in. If you arrive at lecture 15 minutes late you may be turned away due to lack of seats. Summary lecture materials (Handout document) will be available on Moodle to be downloaded before each week’s lecture. Each lecture includes a short workshop at the end in which the lecturer will go through a question selected from a past examination paper to give guidance on how to apply the knowledge introduced in that lecture to answer an examination question.

Tutorials

You are also expected to attend one 2-hour tutorial every second week starting Week 3 which will cover materials introduced in the lectures in the two weeks before. Prior to each tutorial you should have attended the lectures and watched the relevant course videos on Moodle. The course videos are a necessary online component of the course for preparation for each tutorial but are not a substitute for lecture and tutorial attendance. Complete the preparation questions as directed from section 7 of this course outline prior to tutorial, where these questions are from the textbook. During the tutorial there are questions that will be worked through as a group in order to complete the team quizzes and the individual exit quizzes. These tutorial questions will be posted together with the lecture material on the course Moodle site and must be printed and brought to tutorial each week. Each tutorial provides you with the opportunity to test your knowledge – the tutor may direct you to present some of your group’s answer from time to time. Active participation during the tutorials is vital for you to get the most out of the tutorial.

In order to obtain feedback on content questions you should in the first instance ask your tutor during the tutorial. As your group prepares an answer to a tutorial question the tutor will be providing feedback to the group as a whole and to individuals where needed. Students must take notes during the tutorials in order to obtain the full benefit of the tutorial. Notes should be made on paper where possible and templates for questions printed from Moodle and brought to the tutorials. In order to be able to answer tutorial questions students need to come to the tutorial prepared – i.e. having attended lectures and watched the videos on the Active Learning Platform (ALP) that can be accessed through Moodle, completed the preparation questions (listed in section 7 of this course outline and contained in the textbook) and printed out the tutorial questions from Moodle.

This course will use the smart student response system Socrative to (i) conduct team quizzes and (ii) individual exit quizzes in tutorials. It is important that all students have access to Socrative, therefore, students are encouraged to bring their web-enabled devices to lectures and tutorials (e.g. smart phones, tablets, and laptops). The Socrative app is available in Google Play and iTunes stores or login to www.socrative.com from a browser on a wifi capable device. In the event that a web-enabled device is not available, students may be given traditional paper-based quizzes/feedback forms.

In addition, Moodle will be used to facilitate online discussions, post videos, as well as general announcements. Students are responsible for checking Moodle on a regular basis.

Staff Consultation: from week 2

Staff consultation times provide a friendly opportunity to meet with one of the lecturing team in a different environment in which to address your general areas of difficulty in the course. This is a face-to-face opportunity to have your questions answered. Specific questions are welcome. Staff consultation can also be used to ask general questions, like “I’m having real difficulty in applying the definition and recognition criteria of assets. Can you please help me?” The full-time teaching staff of 1B are available for consultation whether you take 5 or 50 minutes. As such, you are wasting resources by NOT attending. However, note that during busy times staff will try to accommodate as many students as possible. The staff will be available during the STUVAC week for consultation prior to the final exam (details will be provided on Moodle).

Peer Assisted Study Sessions (PASS): from week 3

PASS is an integral component of ACCT1511. They are alternative consultations sessions in a more informal setting. Feel free to walk-in and walkout anytime or stay for the entire 2 hours. PASS leaders are third year students who have gone through a similar experience and can understand and empathise with your situation.

In these sessions your PASS leader will help you revise tutorial materials from previous weeks, and answer any questions (whether general or specific) that you may have.

5. Course Resources

​The website for this course is on Moodle.

Prescribed Textbook

  • Trotman, K., Gibbins, M. and Carson, E. (2016) Financial Accounting: An Integrated Approach, 6th edition, Cengage Learning.

You should have a copy of the above textbook as it was used in AFM1A previously. There are many second-hand copies available and we use textbook questions as preparation and PASS questions. The textbook is also available as an e-book from Cengage.

Access to the Management Accounting Supplements for the 6th edition is via the instructions provided with the textbook MAC card (not the other card that is about general resources). The supplementary chapters can be purchased individually using the details provided on Moodle. The Supplement will not be made available by staff due to copyright restrictions.

Highly Recommended resources

  • Trotman, Carson, and Gibbins (2016) Financial Accounting Student Study Guide, Cengage, (copies available in the UNSW Library).

  • Australian Accounting Standards available at the AASB’s website (see lecture notes for relevant accounting standards)

Course Website

This course has a Moodle site. You are required to have a student number and zpass to access this website.

In addition, you must be enrolled in the course to access the course Moodle site. The Moodle site will contain important announcements, tutorial questions and solutions, videos for each topic and preparation questions, and in addition to other material deemed suitable by the Lecturer-in-charge from time to time. If you need help getting started or using Moodle then go to elearning.

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 feedback is gathered. Changes to this course will benefit subsequent cohorts of students.

The teaching team responsible for ACCT1511 is dedicated to improving the learning resources available to students and seeks to offer insights into real world accounting issues. The current teaching format which encompasses lectures, online materials and videos, and a blended-learning team-based learning approach is inspired by the feedback from previous students of this course. Notably, since semester 2, 2016 by popular demand of students we have re-introduced the lecture to this course.

7. Course Schedule

Week 1: 26 Feb
Activity

Lecture

Topic

Assets part 1

Sub-topics:

  1. Asset essential characteristics and recognition criteria
  2. Depreciation of non-current assets
  3. Non-current asset disposals

Assessment/Other

TGC reading sections:

6.3; 10.1-10.5 (inclusive)

Week 2: 05 Mar
Activity

Lecture

Topic

Assets part 2

Sub-topics:

  1. Measurement methods for assets
  2. Revaluation model
  3. Impairment
  4. Intangible assets and goodwill

Assessment/Other

TGC reading sections:

6.4; 10.6-10.9 (inclusive)

Week 3: 12 Mar
Activity

Lecture

Topic

Liabilities part 1

Sub-topics:

  1. Liabilities essential characteristics and recognition criteria
  2. Bonds

Assessment/Other

TGC reading sections:

11.1-11.6 (inclusive)

Activity

Tutorial

Topic

Assets

Assessment/Other

TGC reading sections:

6.3-6.4; 10.1-10.9 (inclusive) plus lecture material

Preparation Questions from TGC:

P 6.12, 10.19, 10.21, 10.23, 10.24, 10.25 10.26; Case 9B

Tutorial Questions:

Provided on Moodle

Assessment:

Team and individual quiz (does not count towards final grade)

Week 4: 19 Mar
Activity

Lecture

Topic

Liabilities part 2

Sub-topics:

  1. Provisions
  2. Contingent liabilities

Assessment/Other

TGC reading sections:

11.8-11.9 (inclusive)

Week 5: 26 Mar
Activity

Lecture

Topic

Equity

Sub-topics:

  1. Share capital
  2. Reserves
  3. Retained profits and dividends
  4. Bonus issues and share splits

Assessment/Other

TGC reading sections:

12.1-12.8 (inclusive)

Activity

Tutorial

Topic

Liabilities

Assessment/Other

TGC reading sections:

11.1-11.9 (inclusive) plus lecture material

Preparation Questions from TGC:

PP A; P11.11, 11.12, 11.15,11.16, 11.20,11.21,11.22

Tutorial Questions:

Provided on Moodle

Assessment:

Team and individual quiz

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

Lecture

Topic

Income and Expenses

Sub-topics:

  1. Revenue recognition
  2. Expense recognition
  3. Income statement
  4. Statement of changes in equity
  5. What if analysis

Assessment/Other

TGC reading sections:

13.1-13.6 (inclusive)

Week 7: 16 Apr
Activity

Lecture

Topic

Cash Flow Statement part 1

Sub-topics:

  1. Cash flow components
  2. Direct method estimation cash flow statement

Assessment/Other

TGC reading sections:

14.1-14.3 (inclusive)

Activity

Tutorial

Topic

Equity and Income and Expenses

Assessment/Other

TGC reading sections:

12.1-12.8; 13.1-13.6(inclusive) plus lecture material

Preparation Questions from TGC:

Ch 12 DQ 5, 6, 7, 9, 13, 14; P12.10, 12.11,12.15, Ch 13 PP A, B, C

Tutorial Questions:

Provided on Moodle

Assessment:

Team and individual quiz

Week 8: 23 Apr
Activity

Lecture

Topic

Cash Flow Statement part 2

Sub-topics:

  1. Indirect method estimation cash flows in operating activities
  2. Decision usefulness of cash flows
  3. How to analyse cash flow information
  4. Lifecycle of firms
  5. Cash Flow ratios

Analysis of risk of bankruptcy

Assessment/Other

TGC reading sections:

14.4-14.6 (inclusive)

Week 9: 30 Apr
Activity

Lecture

Topic

Accounting Policy Choice part 1

Sub-topics:

  1. Financial Statements background
  2. Financial Statement Analysis

Assessment/Other

TGC reading sections:

15.1-15.10 (inclusive)

Activity

Tutorial

Topic

Cash Flow Statement

Assessment/Other

TGC reading sections:

14.1-14.6 (inclusive) plus lecture material

Preparation Questions from TGC:

Ch 14 DQ 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11; PP 14.1, 14.2, 14.3, 14.4, 14.6, 14.7, 14.8, 14.9, 14.10, 14.14, 14.15, 14.16; 14.17

Tutorial Questions:

Provided on Moodle

Assessment:

Team and individual quiz

Week 10: 07 May
Activity

Lecture

Topic

Accounting Policy Choice part 2

Sub-topics:

  1. Accounting policy choices overview
  2. Accounting policy choice effects on financial statements.

Assessment/Other

TGC reading sections:

16.1-16.7 (inclusive)

Week 11: 14 May
Activity

Lecture

Topic

Management Accounting part 1

Sub-topics:

  1. Cost measurement and cost assignment
  2. Job-order and process costing
  3. Actual and normal costing
  4. Normal costing – applied Overhead
  5. Cost flow through the manufacturing cycle

Assessment/Other

TGC reading sections:

M3 (from the Management Accounting Supplement to the TGC textbook)

Activity

Tutorial

Topic

Accounting Policy Choice

Assessment/Other

TGC reading sections:

15.1-15.10; 16.1-16.7 (inclusive) plus lecture material

Preparation Questions from TGC:

Case 15B 15D; P16.6: Case 16D; P9.13

Tutorial Questions:

Provided on Moodle

Assessment:

Team and individual quiz

Week 12: 21 May
Activity

Lecture

Topic

Management Accounting part 2

Sub-topics:

  1. Budgeting in a manufacturing organisation
  2. Behavioural Dimension of Budgeting

Assessment/Other

TGC reading sections:

M5 (from the Management Accounting Supplement to the TGC textbook)

Week 13: 28 May
Activity

Tutorial

Topic

Management Accounting

Assessment/Other

TGC reading sections:

M3; M5 (from the Management Accounting Supplement to the TGC textbook) plus lecture material

Preparation Questions from TGC:

Ch M3 PP A, B; P M5.9

Tutorial Questions:

Provided on Moodle

Assessment:

Team and individual quiz

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 EQS Consultation Program
The Consultation Program offers academic writing, literacy and numeracy consultations, study skills, exam preparation for Business students. Services include workshops, online resources, individual and group consultations.
Level 1, Room 1035, Quadrangle Building.
BUS.EQS.Consultations@unsw.edu.au
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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