Course Outline 2020
ACCTG101: ACCOUNTING INFORMATION (15 POINTS)
Summer School (1200)
Course prescription
Business decisions require accounting information. This course examines general-
purpose financial statements and the analysis and interpretation of accounting
information. It assesses investment opportunities using the time value of money
concept. It covers the role of accounting information and systems to support decision-
making, control and monitoring in organisations.
Course advice
Restriction: 600.121, 600.171, ACCTG 191 (You cannot enrol in this course if you have
taken or intend to take 600.121, 600.171, ACCTG 191).
Goals of the course
This course is designed to provide support for all Commerce majors. It is a core subject
for the BCom degree and is a prerequisite for ACCTG 102 Accounting Concepts. It is the
foundation course for a major in accounting or finance. Whether you are a manager,
entrepreneur, or an investor, you will use accounting information when making decisions.
This course provides an introduction to accounting and finance as well as basic analytical
models that use accounting and finance data.
The course aims to show you how and why accounting information matters as
accounting information is an integral part of the decision-making process, both inside
and outside the firm.
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Learning outcomes (LO)
By the end of the course, it is expected that students will be able to:
# Learning outcome Graduate profile capability*
LO1 Explain the importance of 1. Disciplinary knowledge and practice
accounting information to the firm 6. Social and environmental
and its providers of capital and responsibilities
understand its communicative
value.
LO2 Explain the time value of money 1. Disciplinary knowledge and practice
concept and solve various present
value scenarios. 3. Solution seeking
LO3 Classify the basic characteristics of 1. Disciplinary knowledge and practice
items included in a set of financial
statements. Identify the impact of
business transactions on the
balance sheet equation and
prepare simplified financial
statements.
LO4 Explain and apply cost behaviour 1. Disciplinary knowledge and practice
patterns to quantitative modelling
3. Solution seeking
techniques such as cost-volume-
profit analyses and budgeting
models.
* See the graduate profile this course belongs to at the end of this course outline.
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Content outline
Assessment
Relevant learning
Week Topic due this
resources/activities
period
Lecture and workshop
activities.
Module 1:Introduction Text book chapters 1 & 3
Module 2:Time Value of Money (Module 1).
1 Quiz 1
Module 3:Business transactions Kidwell 3rd edition
& balance sheet Chapter 5 (Module 2).
Text book chapters 4 & 5
(Module 3).
Lecture and workshop
Module 3:Business transactions activities.
& balance sheet Text book chapters 4 & 5 Quiz 2
Module 4:Business transactions (Module 3).
2 Quiz 3
& income statement Text book chapters 4 & 6
(Module 4). Assignment 1
Module 5: Business transactions
& the statement of cash flows Text book chapters 4, 6 &
7 (Module 5).
Lecture and workshop Quiz 4
Module 6: Financial Statement activities.
3 Quiz 5
Analysis Text book chapter 8
(Module 6). Test
Lecture and workshop
activities.
Module 7: Cost-Volume-Profit Text book chapter 10 Quiz 6
4
Module 8: Budgeting (Module 7). Assignment 2
Text book chapter 9
(Module 8).
Lecture and workshop
Module 9: Planning & Control
activities.
Quiz 7
Module 10: Business
Text book chapter 9 & 10
5 Sustainability and Performance Quiz 8
(Module 9).
Measurement
Assignment 3
Text book chapter 2 & 14
(Module 10).
Quiz 9
6 Exam Revision Past exam papers
Quiz 10
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Learning and teaching
ACCTG 101 is delivered through lecture streams. During lectures each week, lecturer
discuss and apply theory. A workshop will be run at the end of each module to work
through additional examples/problems. The workshop is optional; however, it is highly
recommended that all students attend this as emphasis is placed in class on
demonstrating how to solve accounting problems and provides opportunities for group
work which many students find to be valuable learning tools.
To achieve success in this course it is necessary to keep up to date with the material and
assessments. If there is any element of the course that is confusing or unclear it is very
important to ask the lecturer or any of the support staff who are more than willing to
explain unfamiliar terms or concepts. Each module builds on concepts from the previous
module which is why it is important to stay up to date. Complete all the online quizzes
and other assessments to the best of your ability or set up a study group etc. and you
will be able to achieve a satisfactory grade.
Lecture Recordings
The lectures and workshops will be recorded. You will be able to access these recordings
through Canvas.
Please note that:
(i) the posting of lecture recordings is NOT immediate, as it can take up to 24
hours or more for the lecture recording files to be compiled by the University
and for us to receive these; and
(ii) unexpected technical problems that are NOT within our control can occur from
time to time and these might prevent a lecture from being recorded - indeed
this has happened before, which is why you should try to always attend
lectures as the lecture recordings are not a substitute for lectures but rather
an additional learning resource.
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Teaching staff
Course director: Professor Norman Wong
Course co-ordinator & Lecturer: Bill (Yijun) Shen
“Walk-in” Help Centre Tutors: Deenisha Khatri
Austin Tsai
Communication
Please send ALL emails to this address:
[email protected]
ACCTG 101 has a generic help email address to which you should send all of your queries:
[email protected]. This will be checked regularly and dealt with promptly.
Your email communications should be of a professional standard. Your email should have
an appropriate subject heading (e.g. assignment query) indicating the type of query being
discussed and should have an appropriate greeting at the start of the message (e.g. Hi Bill
or Dear Bill are acceptable). You should conclude your message with your Name and
Username. If we receive an email which is unclear or confusing we may request that you
re-submit your email. Emails can be addressed to an individual member of staff and will
be forwarded to them.
We, the teaching staff, will communicate with you via email which is our main
communication tool. Please ensure that you check your University of Auckland email
regularly.
All announcements will also be made on Canvas.
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Learning resources
Reading: The prescribed text for this course is: Birt, Chalmers, Maloney, Brooks & Oliver
(2017) Accounting Business Reporting for Decision Making (6th Ed.) (This text book also
has e-version with WileyPLUS Learning Space). Material and questions from the text are
discussed during lectures. Additional questions from the textbook are used for self-study.
Information on how to buy the textbook (e-textbook) or access the book in the library is
available on Canvas.
Course Book: The Course Book includes supplemental problems used in lectures, additional
notes, and the latest financial statements for two well-known NZ companies.
Canvas: Canvas is used to make announcements and to distribute student guides at the
end of each week to the course book problems. It is also used to quiz students each week
online on the assigned readings and problems. The quizzes may later be used for revision.
‘Walk-in’ Help Centre: Assistance by tutors is provided at the ‘walk-in’ help centre for
students who have queries about the lecture material and assignments. The most useful
approach is to have attempted the questions to course book problems or the assignment
before arriving at the centre. The tutors are then able to provide assistance as to how to
understand the question better or how to proceed in answering the problem. Please see
the announcement on Canvas regarding the venue and times.
Computer Supported Learning (Canvas)
Computer Supported Learning (Canvas) is a facility that can be used on your own computer
or the computer lab to access information such as:
• Basic course information.
• Assignments and grades: This section includes assignments and quizzes for
grading. Your course marks will contribute to your final grade, so please check that
they are correct.
• Announcements: including times and venues for Help Centre, test formats etc.
• Modules: Basic lecture slides that the lecturer will go through in class.
• Course book problem solutions: Solutions to course book problems will be
available to download after the material has been covered in class.
Library
The text book is available from the short loan section of the library 657 B618 2017 or it is
available as an e book. You are also encouraged to read more widely by making use of the
university libraries and the Web. There is a subject page available for your use (Library >
Guides > Business and Economics > Accounting and Finance):
https://www.library.auckland.ac.nz/guides/business/accounting-and-finance
Librarians are available at the Enquiry desk on Level 0 of the General Library to help you
all day every day so please ask there.
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Assessment information
Group and/or
Assessment task Weight % Submission
individual
Ten online quizzes
10% Individual Various
(Canvas)
Online through Canvas on
Assignment 1 6% Individual
16 January (Thursday) at 11am
23 January held in class time
Mid-semester test 20% Individual
(location TBA)
Online through Canvas on
Assignment 2 7% Individual
30 January (Thursday) at 11am
Online through Canvas on
Assignment 3 7% Individual
7 February (Friday)* at 11am
Final Exam 50% Individual TBA
*Assignment 3 is due on Friday since Thursday (6 February) is the Waitangi Day.
Pass requirements
To pass this course you must score an overall grade of at least 50% and you must pass
the exam to pass the course.
Description of assessment tasks
Learning
Assessment task outcome to
be assessed
ONLINE QUIZZES:
The quizzes account for 10% of the final grade. If you sit a quiz more
than once, the highest mark gained is used for assessment purposes.
For each quiz attempt, there is a time limit of 25 minutes to complete
the 10 multiple-choice questions. You may refer to your textbook or
lecture notes while sitting the quizzes. Each quiz may be sat up to
three times subject to the availability of a computer at home or in the LO 1 - 4
computer labs. As each question is randomly generated from a topic
question bank, the quizzes will be different each time you attempt
one. Practice quizzes are also available. See the Course Book for more
information.
It is not guaranteed that Canvas will be available 24 hours a day, 7
days a week (despite the best efforts of the Canvas team) so it is
important that you attempt each quiz early in the time allowed
INDIVIDUAL ASSIGNMENTS:
The assignments provide an opportunity to practise your analytical
and communication skills. The assessment provides feedback on your
progress and some indication of the standard you are attaining.
• Assignment #1 will be based on Modules 1, 2, and 3 and
weighs 6% of the final mark.
• Assignment #2 will be based on Modules 4, 5, and 6 and LO 1 - 4
weighs 7% of the final mark.
• Assignment #3 will be based on Modules 7, 8, and 9 and
weighs 7% of the final mark.
Please submit your assignment online via Canvas. You will be
given instructions as to how to do this when you receive the
assignment.
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Learning
Assessment task outcome to
be assessed
WORKING TOGETHER ON ASSIGNMENTS
It is acknowledged that students often work together on assignments.
To gain benefit from this practice, you are advised to separate from the
team when writing up the work. Any copying will be dealt with (refer
to ‘Warning’, inside front cover of Course Book). The assignment work
constitutes 20% of the final grade.
Frequently Asked Questions (FAQ’s)
Any questions that are emailed to
[email protected]will be answered individually however if there are many questions that
are similar then we will answer them in the workshops.
MARKED ASSIGNMENTS
Students have access to the marked assignment and the suggested
solution, which will be posted on Canvas. Due to time restriction in
Summer School, it may not be possible to give detailed comments on
individual assignments. Markers are not required to correct your
answers, so the onus is on you to work through the solution carefully
once it has been returned.
LATE ASSIGNMENTS
As the assignments are submitted online, Canvas will NOT accept late
submissions and late assignments may be accepted for grading
but a penalty grade will be applied. If an assignment is missed for
aegrotat or compassionate reasons, please present the evidence to
the course co-ordinator so the circumstances can be taken into
consideration – the percentage for the assignment may be reassigned
to the final examination. If you have any queries regarding the marking
and recording of assignment work, please convey your concerns to the
course co-ordinator.
SEMESTER TEST The test will be an examination of the material
covered in the weeks prior to the test and weighs 20% of the final
mark. The test will include both quantitative and conceptual
questions. Although the questions may be similar to the assignments
and past test papers, do not expect to see identical exercises. More
details of the test will be informed on Canvas. All students are
required to attempt the test. Please bring your ID cards to the test, as
ID checks will be conducted.
Test Clashes: If you have another test at the same time, please
inform the course administrators at acctg101-
[email protected] as well as the course co-ordinator of the clash
course. Use Test Clash in the subject line as soon as possible. LO 1 - 3
Consideration Policies
For a missed Semester Test or missed attendance for other reasons,
students must submit to the course administrators an Application for
Aegrotat or Compassionate Consideration for Written Test form
within one week of the test available from
https://www.auckland.ac.nz/en/students/academic-
information/exams-and-final-results/during-exams/aegrotat-and-
compassionate-consideration/compassionate-consideration-for-
written-tests.html.
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Learning
Assessment task outcome to
be assessed
A medical certificate on a letterhead or a statement from a relevant
official disinterested agent must be attached, stating the medical,
compassionate or other reason(s) for missing coursework. Contact
the ACCTG101 team using the email address for any concerns regarding
attendance at the test.
Final Examination
The final examination is two hours and the FULL semester’s work is
examinable (Modules 1 – 10). Further guidance on content and
format will be given towards the end of the semester. YOU MUST
PASS THE EXAM TO PASS THE COURSE.
LO 1 - 4
Any information regarding the sitting of the Final Examination is
determined by the Examinations Department. See
http://www.auckland.ac.nz/uoa/cs-examination-information for more
information.
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Inclusive learning
Students are urged to discuss privately any impairment-related requirements face-to-
face and/or in written form with the courses convenor/lecturer and/or tutor.
Academic integrity
The University of Auckland will not tolerate cheating, or assisting others to cheat, and
views cheating in coursework as a serious academic offence. The work that a student
submits for grading must be the student’s own work, reflecting his or her learning.
Where work from other sources is used, it must be properly acknowledged and
referenced. This requirement also applies to sources on the worldwide web. A student’s
assessed work may be reviewed against electronic source material using computerised
detection to provide an electronic version of their work for computerised review.
Student feedback
Constructive feedback about the course is welcome, and where appropriate, will be used
to improve the course. You may also be asked (i) to complete evaluation surveys
(course/teaching/tutoring) at the end of the course and (ii) formative mid-course
evaluation/fast feedback surveys, which are used to make improvements to the design
and delivery of the course.
In the event of an unexpected disruption
We undertake to maintain the continuity and standard of teaching and learning in all
your courses throughout the year. If there are unexpected disruptions, the University
has contingency plans to ensure that access to your course continues and your
assessment is fair, and not compromised. Some adjustments may need to be made in
emergencies, In the event of a disruption, the University and your course coordinators
will make every effort to provide you with up to date information via Canvas and the
University website.
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Graduate profile for Bachelor of Commerce
The following six themes represent the capabilities that the Business School seeks to
foster in all of its graduates. The development of these capabilities does not come all at
once, but rather is expected to build from year to year. Each course is not expected to
contribute to all capabilities, but each course will have its own goals and learning
outcomes that relate to the overall development of this profile.
Graduate Profile
Disciplinary knowledge and practice
Graduates will be able to demonstrate and apply a breadth of knowledge across
disciplines, as well as specialist knowledge within one or more of them, while
recognising the relevancy of this knowledge within a global context.
Critical thinking
Graduates will be able to analyse and critique theory and practice to develop well-
reasoned arguments.
Solution seeking
Graduates will be able to identify and frame problems using analytical skills to
create and evaluate innovative solutions.
Communication and engagement
Graduates will be able to collaborate and communicate effectively in diverse
contexts using multiple formats.
Independence and integrity
Graduates will be able to respond professionally and ethically, demonstrating a
capacity for independent thought and learning.
Social and environmental responsibility
Graduates will recognise the significance of the principles underpinning the Treaty
of Waitangi and consider their obligations in relation to sustainability, whilst
displaying constructive approaches to diversity.
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Course Notes
Introduction
Welcome to ACCTG 101 Accounting Information. These course notes have been created
to provide you with details on how this course will be managed, the resources and
expectations of this course and where you can get help.
Course Book
This course book provides course information and basic lecture slides for each module.
Each lecturer may add their own slides to explain the content but there is no fundamental
difference between the slides in your course book and the presentation in class. You can
make your own notes in the course book to aid your learning. All course book resources
will also be available online. Copies of lecturer slides will not be available for students.
Course Overview
This course focuses on understanding the reason why as well as how economic events affect
a firm’s financial statements. Rather than simply rote learning the impact of financial
transactions on a companies’ financial statements, this course teaches you why accountants
record the transactions the way they do and this will help you to explain financial statements
in layman terms to other users.
To achieve success in this course it is necessary to keep up to date with the material and
assessments. If there is any element of the course that is confusing or unclear it is very
important to ask the lecturer or any of the support staff who are more than willing to
explain unfamiliar terms or concepts. Each module builds on concepts from the previous
module which is why it is important to stay up to date. Complete all the online quizzes
and other assessments to the best of your ability or set up a study group etc. and you will
be able to achieve a satisfactory grade.
Our goal is to provide students with the learning support they require to ensure that as
many students as possible complete the semester satisfied that the course has been
challenging, rewarding and enjoyable. Your performance and achievement in this course
will reflect the effort you make throughout the semester. We hope you will enjoy and benefit
from your semester’s work.
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Course Resources
Preparation for Lectures and Workshops
Your preparation for lectures and workshops is important, as the lecturer’s role is to
support, direct and encourage your study of the module objective. Without preparation,
you will often feel lost and confused.
The summary of learning objectives from the Module outline guide you to the appropriate
sections of the textbook. In order to prepare for lectures, it is recommended that you
read the following sections from the textbook before the lecture:
• Objectives
• Reality check
• Value to business
The rest of the chapter can read after lectures in order to assist you with your study
preparation.
Assessment – additional information
Online Quizzes Assessment Schedule
During the semester, there is one numeracy diagnostic quiz and nine multiple-choice
quizzes available through the Canvas facility and each is worth 1% of your final grade.
The quizzes are designed to be part of the learning experience. Each quiz is available for
couple days and the coverage will be based on the recent Module, both lecture and reading
content.
The numeracy diagnostic quiz is available on Canvas. This quiz will highlight the
fundamental numeracy skills you will need to complete this course.
Quiz Module Coverage Due on Start Date End Date
Wed- (8.00am) (11.00pm)
nesday
Practice
Modules 01 - 10 Monday 6 January
Quizzes
Quiz 01 Numeracy Diagnostic Week 1 Friday 3 January Wednesday 8 January
01 Introduction
Quiz 02
02 Time Value of Money
Week 2 Monday 6 January Wednesday 15 January
03 Business transactions and
Quiz 03
Balance Sheet
04 Business transactions and
Quiz 04
Income Statement
Week 3 Monday 6 January Wednesday 22 January
05 Business transactions, and
Quiz 05
the statement of cash flows
06 Financial statement Week 4
Quiz 06 Monday 6 January Wednesday 29 January
analysis
Quiz 07 07 Cost-Volume-Profit
Week 5 Monday 6 January Wednesday 5 February
Quiz 08 08 Budgeting
09 Planning and Control
Quiz 09
Decisions
Week 6 Monday 6 January Wednesday 12 February
10 Business Sustainability and
Quiz 10
performance measurement
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Quiz attempts
For each quiz attempt, there is a time limit of 25 minutes to complete the 10 multiple-
choice questions. You may refer to your textbook or lecture notes while sitting the quizzes.
You may attempt Quiz 1 as many times as you like and the highest grade counts.
Quiz 2 to 10 may be sat up to three times subject to the availability of a computer at
home or in the computer labs. As each question is randomly generated from a topic
question bank, the quizzes will be different each time you attempt one.
Quiz Assessment
The quizzes account for 10% of the final grade. If you sit a quiz more than once, the
highest mark gained is used for assessment purposes.
Revision Quizzes
Revision quizzes are available for you to use to practice answering multiple choice
questions on each module before the start of the Canvas quiz assessment on that module.
Approved Considerations
The following policies will apply only in cases of approved considerations:
• Semester Test
If a student fails to sit a Semester Test for valid reasons, the course weighting
percentage allocated to the Semester Test will be transferred to the Final Exam (e.g.
in ACCTG 101 we have a 20% Semester test and a 50% final exam, for a person that
missed the Semester Test the Final Exam weighting would be changed to 70%).
• Final Exam
University policy applies. For further details go to:
http://www.auckland.ac.nz/uoa/cs-aegrotat-and-compassionate-consideration
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Assistance
‘Walk-in’ Help Centre
Do you have a question about your assignment? Are you having difficulty understanding
a concept? If you have any queries about the lecture material or assignments, you can
get assistance at the ‘walk-in’ help centre. During lecture weeks, tutors are available to
answer your queries, with no appointment, on a first-come, first-serve basis. The walk-in
sessions are free to all students of this course. Stay for as long as you want and come
back as often as you would like. The venue, days and times will be provided on
Canvas at the start of the semester.
Lecturers’ Office Hours
These are set times during each week of the semester when you have the opportunity to
meet with your lecturer in the course on a one-on-one basis. Staff are accessible in their
offices during these times and available to confer with students about anything that is
relevant to them as a student of the course. The venue, days and times will be
provided on Canvas at the start of the semester. If these set office hours are not
suitable then you are welcome to email the lecturer (using the generic ACCTG101 email
address to make an appointment to see them at another time.
Piazza
This is an online resource where anyone can ask and answer questions relating to
the course and course content. With students teaching students, conversations on
Piazza can continue long after office hours are over. Piazza gives students anonymity
options to encourage everyone—even shy students—to ask and answer questions.
Instructor endorsements of good questions and answers let instructors push the class
in the right direction.
Research shows that if a student contributes to asking and answering questions, they can
increase their final grade mark by quite a few percentage points.
Miscellaneous
The online text book provides a glossary to explain commonly used words in accounting
and is a useful resource.
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Techniques to assist with problem solving
Inaccuracy in reading: Ensure that you read the problem carefully by looking at all of the
requirements and then highlighting or making notes on the page so that no important
facts are missed out.
Inaccuracy in thinking: Ensure that you do not rote learn, give up too easily, try to solve
the problem in a mechanical manner without much thinking and draw conclusions in the
middle of the problem without considering all the information.
Study Technique
In order to be successful in this paper, it is important to use the correct techniques to
study accounting. The quizzes, assignments, test and exam will be testing your ability to
critically analyse a problem. Critical analysis requires reasoning and understanding rather
than learning the answers to the course book problems – this means that you need to
understand WHY you are doing something and then you need to understand HOW to do
it.
Strategies for studying accounting:
1. Attend all lectures and be prepared so that you can take part as the lecturer
demonstrates the technique of answering the problems.
2. Attempt the course book, workshop problems again after the lecture without
looking at the student guide.
3. Attempt the additional problems without looking at the student guide.
4. Analyse your answers in terms of what you did well, what you did not do well and
whether what you did made sense in the context of the problem.
5. Work through all the resources available to you in this course, using the learning
objectives, until you are more confident in those areas that you had difficulty
understanding.
6. Practice is the key to performing well in accounting so go over as many problems
as you can.
7. Set up a study group as talking about accounting helps you to identify what things
you do and do not understand. Rather than simply rote learning, explaining a topic
in your own words enhances your understanding of the topic and highlights the
logic and reasoning involved.
Exam Technique
1. Read the question carefully so as to reduce careless errors. Questions are often
answered poorly because students have assumed the question was asking
something and have responded with an answer rote learnt from the course book.
Usually the answer is completely off topic and receives poor marks.
2. Practice, Practice and Practice – that is the only way to perform well in the course.
3. Use past test and exam papers as a test of your knowledge and technique under
pressure. Do this once you have learnt everything and are confident with the
materials. Do not rely on the past test and exam papers as an indicator of what
you think will be asked in the exam. (The past test and exam papers that we
provide on Canvas should be sufficient for your preparation, we will not provide
additional solutions for past papers found on the library website).
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Course Programme and Assessment Schedule SS2020
Week Monday Tuesday Wednesday Thursday Friday
beg.
1 WS/Lecture Lecture Lecture Lecture/WS Lecture
(06/01) Admin 01 Introduction 02 Time value of 02 Time value of 03 Business
workshop money money transactions & BS
01 Introduction
Quiz 01
Due 11:00 pm
2 Lecture/WS Lecture Lecture/WS Lecture Lecture/WS
(13/01) 03 Business 04 Business 04 Business 05 Bus. trans. & 05 Bus. trans. &
transactions & transactions & transactions & IS Cash Flow Cash Flow
BS IS Statement Statement
Assignment 1
Quiz 02 & 03
(Module 1-3)
Due 11:00 pm
Due 11:00 am
3 Lecture Lecture/WS NO LECTURE
(20/01) 06 Financial 06 Financial Test
statement statement Drop-in clinic held in class NO LECTURE
Analysis Analysis time
Quiz 04 & 05
Due 11:00 pm
4 Lecture Lecture/WS Lecture Lecture/WS
(27/01) AUCKLAND 07 CVP 07 CVP 08 Budgeting 08 Budgeting
ANNIVERSARY Assignment 2
DAY Quiz 06
(Module 4-6)
Due 11:00 pm
Due 11:00 am
5 Lecture Lecture/WS Lecture Lecture/WS
(03/02) 09 Planning & 09 Planning & 10 Business 10 Business
Control Control Sustainability and Sustainability and
Performance WAITANGI DAY Performance
Measurement Measurement
Assignment 3
Quiz 07 & 08
(Module 7-9)
Due 11:00 pm
Due 11:00 am
6 Lecture Lecture NO LECTURE NO LECTURE
(10/02) 11 Exam 11 Exam Extra office hours Extra office hours
Revision Revision or drop-in clinic or drop-in clinic NO LECTURE
will be provided will be provided
Quiz 09 & 10
Due 11:00 pm
7
(17/02)
EXAM EXAM EXAM
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