ACCT5942 Corporate Accounting and Regulation - 2018

Subject Code
Study Level
Commencing Term
Semester 1
Total Units of Credit (UOC)
Delivery Mode
On Campus

1. Course Details

Summary of Course

ACCT5942 examines the preparation of external financial reports by corporate groups that are reporting entities in accordance with the Corporation Act, 2001 (Cth).

The primary learning objective of the course is to apply the techniques of group accounting including consolidation accounting, equity accounting and the line-by-line method for jointly controlled operations or jointly controlled assets.

ACCT 5942 seminar begin in Week 1 with consideration of the form and structure of external financial reports following by company financing in week 2. The next three seminar weeks 3, 4 and 5 cover topics that provide pre-requisite knowledge for group accounting including accounting for corporate income tax, fair value measurement, property, plant and equipment, intangible assets, business combinations and impairment. Seminar weeks 6 to 9 are dedicated to teaching and learning the main topic of the course, consolidation accounting. Seminar weeks 10 to 12 cover other topic relevant to group accounting including accounting for associates and joint venture, accounting for joint arrangements and translation of foreign currency financial statements.

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

ACCT5942 aims to educate students about generally accepted accounting practice by large companies. Students are expected to develop knowledge of how to prepare external financial reports for corporate groups. This course has three high-level aims.

The first aim is to provide students with the concepts and experiences necessary to understand the preparation and use of external financial reports in future careers whether as financial accountants, company executives, taxation officers, auditors, financial analysts, actuaries, legal advisors or academics.

The second aim is to instil in students a way of thinking and a way of doing corporate accounting, that is, a structured approach to examining accounting requirements and applying those requirements to problem solving. It is expected that students will develop their technical knowledge through course training and individual practice.

The third aim is to challenge students to think critically about corporate financial reporting by fostering an appreciation of both the rationale of financial accounting techniques and the issues that arise in their practical application.

ACCT5942 is a required course for students considering a position in the accounting profession. ACCT5942 is included in the core curriculum studies required by CPA Australia and Chartered Accountants Australia and New Zealand and is also accredited by the Institute of Actuaries of Australia.

In order to enrol in ACCT5942, a student must have successfully completed ACCT5930 Financial Accounting.

Given the prerequisite, it is assumed that students have good understanding of the basic double-entry recording system with its use of debits and credits. If you need to brush up your knowledge in this area, you can consult the text for ACCT5930 (K. Trotman & M. Gibbins, Financial Accounting: An Integrated Approach, 4th ed., Cengage Learning, 2009, Ch. 1 to 5). Another good reference is D. Kieso, N. Fargher, V. Wise, J. Weygandt and T. Warfield, Fundamentals of Intermediate Accounting, Wiley, 2008, Ch. 3. Prior experience suggests that students who lack a solid understanding of ACCT5930 material struggle to satisfactorily pass ACCT5942. Those who do not have good understanding of ACCT5930 material should carefully revise the above sources and seek assistance from the staff before the end of week 2. It is important to understand that ACCT5942 builds on the foundation laid in ACCT5930 Financial Accounting. ACCT5942 deals with intermediate to advanced financial accounting topics including the issues raised through consolidation and equity accounting.

COMM5003 or other courses with a user perspective on accounting do not provide enough background for ACCT5942. If you have not done ACCT5930 or its equivalent, you are required to complete ACCT5930 before starting ACCT5942.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrSarowar HossainRoom 3083, Quadrangle building - Ref E15
LecturerMsHanghang TuRoom 3109, Quadrangle building - Ref E15

All questions regarding course administration should be directed to the Lecturer-in-charge, Sarowar Hossain.

When sending an email to a staff member please ensure you identify yourself clearly using both your student ID and your full name. Communications that use short hand and “SMS” language are not acceptable. It is important that any email communication is made from your UNSW student account, not from another provider (i.e., Hotmail, Gmail, Yahoo, etc.). Emails from other sources may not be answered.

Any email inquiry that can be answered by reading the course outline or from: will not receive a reply email from staff.

Seminars are the primary forum for student questions but students may also raise questions with teaching staff during their consultation hours or using the course website on Moodle.

Teaching staff prefers not to answer questions about course content through a chain of emails because it is difficult to identify student learning problems by email. Teaching staff will assist you in your learning of the course content in a person to person meeting, if necessary. Consultation times will be available on the Moodle course site under “staff contacts”.

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. Seminars, assigned questions, reading materials, other resources and exams are provided to help you learn.

It is up to the student to prepare for the seminars. At minimum, preparation for seminar should include a first reading of the assigned reading for the week and completion of the assigned questions to the best of your ability. After seminar it is then up to the student to decide how much work is necessary to study for the exams. A range of questions with solutions are provided to assist the students in their learning outside seminar. The aim is provide you with a flexible but directed learning approach.

Learning Activities and Teaching Strategies

Learning occurs inside the classroom through a weekly three-hour seminar in which there will be a review discussion of key assigned questions and a lecture. Learning occurs outside the classroom through reading of course learning materials, completing assigned questions, preparing for assessments, self-study group meetings, group work and individual consultation with teaching staff or other students.

Inside the Classroom: Seminars

Students are expected to prepare for the seminars by reading the assigned chapters and seminar notes for the week’s topic and completing all assigned questions to the best of their ability. In seminar, students are encouraged to ask informative questions which demonstrate their understanding of the previewed materials.

Most seminars will begin by discussion based on students’ voluntary attempt to work through questions assigned in the previous week. The lecturers will then proceed to the next topic and demonstrate how the techniques of corporate financial reporting are applied.

All seminar notes are available on Moodle but they are not a complete record of seminars. Students should try to review the relevant seminar notes and attempt all the assigned questions before attending the next seminar.z

Outside the Classroom: Self Study

Self-study is a key element of the learning design of the course. The benefits of seminars are fully realised when students prepare in advance. The preparation for each should include the following:

  1. A quick first read of the textbook chapters
  2. Review of the lecture powerpoint slides
  3. Review practice set materials available on Moodle
  4. A handwritten attempt at homework questions

There are two learning approaches here.

Firstly, you learn inductively or learn by example when reviewing answers to questions. The observed solution is the starting point to learning inductively. Students may use the solution to establish or deduce what techniques have been followed to generate the answer.

Secondly, you learn deductively when you attempt preparation and homework questions without reference to the answer. In this case, it is necessary to draw on the logic needed or the techniques or processes that are necessary to generate an answer. What are you trying to achieve? What information is needed to produce the answer? What should be done first, second, etc. Learning deductively is very important to your development as an accounting professional because most of the problems encountered in this business do not already have the answers provided. Deductive thinking is important because this is what students have to do in the mid-sem and final exams, i.e. read and interpret questions and use the information provided to prepare written answers.

Making mistakes and getting stuck is a natural part of the learning process in accounting. When you can’t understand a solution, or are unable to complete a question without the solution, timely action is needed to clear the roadblock in your understanding. Consult other students, raise your difficulties during h and, if still unclear, consult teachers during their consultation hours.

Completing some handwritten work throughout the semester without the solution also provides students with timely feedback on their progression with course topics.

5. Course Resources

Prescribed Textbook

Print text
Title: Custom for UNSW, Leo et al. 1st Edition
Corporate Accounting and Regulation and Corporate Financial Reporting and Analysis
ISBN 9781119923633
Publisher: John Wiley & Sons Australia

Title: Custom for UNSW, Leo et al 1st Edition
Corporate Accounting and Regulation and Corporate Financial Reporting and Analysis
ISBN 9780730359050

The textbook is available for purchase from the UNSW Bookshop

Alternatively it can be purchased direct from the publisher.

The E-Text version is available from the publisher’s website represents a significant cost saving.
Copies of the textbook are also available in the high use section of the UNSW library.

Moodle eLearning Support

A course website will be maintained. You must be enrolled in the course to access the website. The website will contain blogs, media articles, announcements, powerpoints used in lectures, a practice set for each week, and homework solutions for each week. To access the Moodle online support site, follow the links from elearning to UNSW Moodle Support/Support for Students. For additional technical support, email:; Phone: 02-9385-1333.

The course website on Moodle will also include a discussion board that allows students to ask questions about course content.

Useful Internet Websites

  1. (Australian Accounting Standards Board – all the AASB’s current pronouncements can be downloaded from this site along with pending standards based on IASB standards and Exposure Drafts of proposed standards and other documents)
  2. (International Accounting Standards Board – IASB standards can be downloaded from this site)
  3. (IAS Plus is a site providing news and commentary on international accounting standards – service of Deloitte Touche Tohmatsu)
  4. CPA Australia
  5. Australian Stock Exchange
  6. Australian Securities and Investments Commission
  7. Australian corporate annual reports are available from Connect 4 and Datanalysis databases on the UNSW library web site, and also from EquitiesInfo.
  8. (provides a model set of financial statements applying AIFRS)
  9. (provides a model set of financial statements applying AIFRS)

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. In this course, we will seek your feedback through myExperience responses. As a result of student feedback, ACCT5942 has been redesigned to include more assessment activities prior to the final exam.

Student feedback is gathered informally through teacher-student interactions during the semester. This feedback is valuable because it enables teachers to respond to student needs during the semester. For example, the lecturer may decide to revisit an issue in lectures that some students have not understood. Your constructive criticism is welcomed and you can direct any feedback outside the myExperience process to the Lecturer-in-charge at

7. Course Schedule

Week 1: 26 Feb



Chapter 1 Nature and regulation of companies

  • discuss the different types of companies which may be formed under the Corporations Act
  • describe the current arrangements for establishing accounting standards in Australia
  • discuss the roles played by the Australian Securities and Investments Commission (ASIC), the Australian Securities Exchange Limited (ASX)
  • analyse the concepts of general-purpose financial reporting and the reporting entity

Chapter 2 Disclosure: legal requirements and accounting policies

  • describe how accounting policies and changes to accounting policies are disclosed
  • describe how changes in accounting estimates are accounted for and disclosed
  • describe how prior period errors arise, and how they are accounted for and disclosed
  • explain the difference between types of events occurring after the end of the reporting period and how they are to be treated in the financial statements

Chapter 3 Disclosure: presentation of financial statements

  • describe what constitutes a complete set of financial statements
  • prepare the statement of financial position and describe the information to be presented either in the statement or in the notes
  • prepare the statement of profit or loss and other comprehensive income and describe the information to be presented either in the statement or in the notes
  • describe the information to be presented either in the statement of changes in equity or in the notes


No formal assessment

Week 2: 05 Mar



Chapter 5 Financing company operations

  • Account for the issue of shares fully subscribed, and payable in full or by installment.
  • Account for undersubscriptions and oversubscriptions of shares.
  • Account for the forfeiture and reissue of shares.
  • Account for underwriting and other share issue costs and formation costs.
  • Account for the subsequent issues of shares, such as rights issues and private placements.
  • Account for the buy-back of shares.


Topic based in-seminar quizzes


Week 3: 12 Mar



Chapter 6 Accounting for company income tax

  • describe differences between the accounting treatments and tax treatments for several common economic transactions and events
  • prepare a current tax worksheet to determine the journal entry for an entity’s current tax liability
  • calculate an entity’s deferred tax liabilities (assets) based on the future tax consequences of an entity’s transactions, as a result of temporary differences between the entity’s carrying amounts and tax bases for assets and liabilities
  • prepare a deferred tax worksheet to determine the journal entry for deferred tax assets and liabilities


Topic based in-seminar quizzes

Group Case Study Presentation

Group homework presentation



Week 4: 19 Mar



Chapter 7 Fair value measurement

  • describe the key characteristics of the term ‘fair value’
  • explain the steps in determining the fair value of non-financial assets
  • discuss the issues associated with the measurement and use of fair values

Chapter 8 Property, plant and equipment

  • describe the nature of property, plant and equipment
  • explain the alternative ways in which property, plant and equipment can be measured subsequent to initial recognition
  • prepare journal entries to account for the revaluation of property, plant and equipment

Chapter 9 Intangible assets

  • describe the key characteristics of an intangible asset
  • explain the criteria relating to the initial recognition of intangible assets and their measurement at point of initial recognition, distinguishing between acquired and internally generated intangibles
  • explain how to measure intangibles subsequent to initial recognition, including the principles relating to the amortisation of intangibles


Topic based in-seminar quizzes

Group Case Study Presentation

Group homework presentation


Week 5: 26 Mar



Chapter 10 Business combinations

  • explain the basic steps in the acquisition method of accounting for business combinations
  • describe how to recognise and measure the assets acquired and liabilities assumed in a business combination
  • account for a business combination in the records of the acquirer
  • prepare an acquisition analysis and account for the recognition of goodwill or gain from bargain purchase

Chapter 11 Impairment of assets

  • describe when to undertake an impairment test
  • explain how to undertake an impairment test for an individual asset
  • identify a cash-generating unit, and account for an impairment loss for a cash-generating unit
  • apply the impairment model to a cash generating unit and account for impairment of goodwill


First major quiz. You must bring your own electronic device (Laptop, IPad, Table etc.). Mobile phone is not compatible for this online based quiz.


Mid Semester Break: 02 Apr
Week 6: 09 Apr



Chapter 12 Consolidation: controlled entities

  • explain the meaning of consolidated financial statements
  • discuss the meaning and application of the criterion of control
  • discuss which entities should prepare consolidated financial statements

Chapter 13 Consolidation: wholly owned subsidiaries

  • prepare an acquisition analysis for the parent’s acquisition in a subsidiary
  • prepare the worksheet entries at the acquisition date, being the business combination valuation entries and the pre-acquisition entries
  • prepare the worksheet entries in periods subsequent to the acquisition date, adjusting for movements in assets and liabilities since acquisition date and dividends from pre-acquisition equity


Topic based in-seminar quizzes

Group Case Study Presentation

Group homework presentation


Week 7: 16 Apr



Chapter 14 Consolidation: intragroup transactions

  • prepare worksheet entries for intragroup transactions involving profits and losses in beginning and ending inventory
  • prepare worksheet entries for intragroup transactions involving profits and losses on the transfer of property, plant and equipment in both the current and previous periods
  • prepare worksheet entries for intragroup transactions involving transfers from inventory to property, plant and equipment and from property, plant and equipment to inventory
  • prepare worksheet entries for intragroup services such as management fees
  • prepare worksheet entries for intragroup dividends
  • prepare worksheet entries for intragroup borrowings


Topic based in-seminar quizzes

Group Case Study Presentation

Group homework presentation


Week 8: 23 Apr

No seminar in this week


No seminar in this week

Due to the Public Holiday on 25 April, we will not have any seminar on week beginning 23 April. We will have seminar in week 13.

Week 9: 30 Apr



Chapter 15 Consolidation: non-controlling interest

  • discuss the nature of the non-controlling interest (NCI)
  • describe the difference between the full goodwill method and partial goodwill method
  • describe how to calculate the NCI share of equity
  • prepare worksheet entries for the NCI share of equity at acquisition date
  • prepare worksheet entries for the NCI share of equity subsequent to acquisition date
  • explain how the calculation of the NCI is affected by the existence of intragroup transactions


Topic based in-seminar quizzes

Group Case Study Presentation

Group homework presentation


Week 10: 07 May



Chapter 16 Consolidation: other issues

  • explain the difference between direct non-controlling interest (DNCI) and indirect non-controlling interest (INCI)
  • prepare worksheet entries for the NCI share of equity in a sequential acquisition situation when there is DNCI and INCI


Second major Quiz. You must bring your own electronic device (Laptop, IPad, Table etc.). Mobile phone is not compatible for this online based quiz.



Week 11: 14 May



Chapter 17 Associates and joint ventures

  • apply the criteria for identifying associates
  • explain the rationale for the equity method and its application
  • prepare journal entries to apply the equity method in basic scenarios including for dividends
  • prepare journal entries to apply the equity method including adjusting for fair value differences at acquisition date
  • prepare journal entries to apply the equity method adjusting for the effects of inter-entity transactions


Topic based in-seminar quizzes

Group Case Study Presentation

Group homework presentation


Week 12: 21 May



Chapter 18 Joint arrangements

  • describe the nature of a jointly controlled operation or jointly controlled asset
  • distinguish between the accounting undertaken by a joint operation and a joint operator
  • prepare journal entries required by a joint operator to recognise its share of the assets, liabilities, revenues and expenses of the joint operation


Topic based in-seminar quizzes

Group Case Study Presentation

Group homework presentation


Week 13: 28 May



Chapter 20 Translation of financial statements into a presentation currency

  • explain the purpose of translating financial statements from one currency into another
  • distinguish between functional currency and presentation currency
  • describe the two translation methods – the temporal method and the current rate method – and explain when each method is applied
  • translate financial statements from local currency to functional currency using the temporal method
  • translate financial statements from functional currency to presentation currency using the current rate method


Topic based in-seminar quizzes

Group homework presentation


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.


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 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


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:

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.
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.
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.
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.
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

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.
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