AC G12 (2008)

FINANCIAL ACCOUNTING 1

UNIT INFORMATION

CHRIS KANDUNIAS
CONTENTS
WELCOME
UNIT OVERVIEW
LEARNING RESOURCES
INFORMATION ABOUT ASSESSMENT
SUBMISSION AND RETURN OF ASSIGNMENTS
EXTENSIONS TO ASSIGNMENT DUE DATES
ONLINE AT UNISA
INFORMATION ABOUT POLICIES AND PROCEDURES
CAMPUS CENTRAL, CENTRE FOR REGIONAL ENGAGEMENT (WHYALLA)
OTHER SERVICES FOR STUDENTS
ASSIGNMENT FEEDBACK FORM
STUDY SCHEDULE

WELCOME
Dear Students,
I would like to begin by welcoming everyone to Financial Accounting 1 (ACG12);
The teaching team look forward to assisting you with your studies in this unit and
providing you with academic support to achieve your success.
Financial Accounting 1 is a unit designed to meet the needs of students studying
towards a specialist accountancy degree. It represents the first of your specialist core
units, should you pursue an accountancy degree. This unit introduces a number of
fundamental and very important accounting principles. In many cases, it will be the
first time that you have encountered these principles.
Assumed knowledge
The unit has been designed on the basis that you have successfully completed
Accounting, Decisions and Accountability (ACG11). This will become apparent from
the first week where we revisit topics that were introduced in ACG11 (reversing
entries). These topics will be applied to the accounting environment in order to
expand your understanding of the accounting process. I strongly recommended that
ACG12 be attempted once you have an understanding of the principles covered
in ACG11. A common question I get asked is whether ACG12 can be completed if
ACG11 has not been successfully completed. It is possible to pass ACG12 without
the prior grounding provided in ACG11. However, ACG12 is somewhat challenging
and students who have not obtained the necessary basis accounting skills in ACG11
struggle to cope with the material covered in ACG12. Therefore, it is strongly
recommended that if you have not completed the material covered in ACG11 in your
prior studies, that you do not undertake ACG12.
The first few weeks of the unit will require you to manage your time efficiently. You
will be preparing an accounting practice set manually. The practice set requires a
good deal of time to complete and you will need to ensure that you do not leave the
completion of the practice set until the end of the study period. Access to a computer
and the Internet will be beneficial in completing this unit.

1
The academic staff for this Unit will be providing assistance via the unit homepage
and it is imperative that students visit the unit homepage on a regular basis to ensure
they are fully informed of any assistance provided during the study period. In
particular, staff will be providing assistance via the discussion forums available on
the unit website. The discussion forums will be monitored on a regular basis by a
designated tutor to provide you with as much timely assistance as possible to
compensate for the tyranny of distance.
One of the key requirements of this unit is the completion of a manual practice set.
This should be more than simply completing a unit requirement. Students will find
completing the practice set demanding and somewhat time consuming but students
who put in the required effort gain invaluable skills and rapidly expand their
understanding of important accounting concepts and processes as a result of this
activity. One of the aims of this practice set is to promote an early appreciation in
students of the mechanisms of recording financial information. The unit takes a
methodical approach with the focus on ensuring the processes are understood by
students rather than teaching bookkeeping. To this end, it is important to use the
resources available to you to ensure you have a working knowledge of the material
covered in this unit.
The unit includes a number of topics related to financial accounting, which are
mostly aimed at introducing students to the International Accounting Standards.
These Standards, in turn, are a response to some of the conceptual issues associated
with these topics and, naturally, emphasis will be placed on introducing students to a
conceptual understanding of each topic as well as a thorough practical application to
the particular topic. I would like to emphasise though, that in approaching the study
of these topics, you work towards a balance between the Standards, the concepts and
the practical. You will not required to have an in depth knowledge of the Standards
but you should be aware of their potential impact on your practical work. You will
not need access to the Accounting Standards. The coverage provided in the textbook
in relation to the Accounting Standards will suffice for the purposes of this unit.
I welcome you to this unit and hope that you find the unit challenging and rewarding.
A strong student community spirit is built through the discussion forums and I
strongly encourage all students to participate. Please keep an eye on the unit website
for additional material which will assist you in your coverage of the early weeks of
the unit.
I wish you the best of success in this unit and in your studies.

Chris Kandunias
Unit Coordinator

School contact details

School of Commerce
University of South Australia
City West Campus
GPO Box 2471
Telephone: (08) 8302 7231
Email: cmr_oua@unisa.edu.au
Fax: (08) 8302 0992

2
UNIT OVERVIEW
1
Value of unit: 8 of a full-time load
Offered in study period 4, 2008

Prerequisites/Assumed knowledge
Before undertaking Financial Accounting 1 (ACG12), students are expected to have
successfully completed the following unit (or equivalent).
• Accounting, Decisions and Accountability (ACG11)

NOTE: Students who are currently waiting on their result for ACG11 from the
previous study period can continue their studies in ACG12. Students who fail
ACG11 in SP3, 2008 may continue their enrolment in ACG12 in the current
study period.

Unit statement
This unit aims to provide the foundational framework of financial accounting in the
context of the corporate entity. It provides an integrated exposure to fundamental
accounting systems and the accounting cycle. The student is introduced to
fundamental accounting concepts and will be exposed to the theoretical and
conceptual issues of financial accounting.

Learning objectives
On completion of this unit students should be able to:
• discuss from an introductory perspective the theoretical, conceptual and ethical
environments in the practice of financial accounting;
• outline the content of a number of Accounting Standards and their application to
the basic practice of corporate financial accounting;
• apply an integrated knowledge of the financial accounting process and recognise
the procedures required for designing and implementing accounting systems,
both manual and computer based;
• display a grounding in fundamental financial accounting practice as applied to a
variety of basic issues confronted by accountants.

Teaching and learning arrangements

This unit is taught through the use of an online study guide, together with tutorial
questions to be completed for each week of the course. Practice examinations and
solutions are provided to assist with preparation for the final examination.

Special requirements
In order to be granted a pass in this unit, students must:
• achieve a mark of 50% or more in the aggregate of all assessment tasks; and

• achieve a mark of 50% or more in the final examination.

3
Supervised assessment/exam
This unit involves a supervised exam. Please be sure to read the section entitled
‘Exams’ under ‘Information about policies and procedures’ later in this Unit
information. Alternatively, you can also access information about exam processes
online at http://www.unisa.edu.au/oua/.

Study schedule
A table outlining the unit structure and study schedule is printed at the back of this
guide. Please refer to it for important information regarding due dates for
assignments.

LEARNING RESOURCES
Materials dispatched for this unit
Unit information

Online learning resources

Online study guide
Readings
Practice Examination Papers
For this unit, the Study guide and readings are available online only. You can access
these online learning resources either through myUniSA at:
http://www.unisa.edu.au/myunisa or from a link on the unit home page which has
been established on the UniSAnet system (UniSAnet is the online study environment
at UniSA).
Please note: For further details on how to access and log-on to your online materials,
please read the instructions provided later in this Unit information in the section
entitled ‘Online at UniSA’.

Online discussion forum

As part of the Online learning resources for this unit, you will also be provided with
access to an online discussion forum. You can use this forum to discuss academic
issues in relation to this unit with your allocated Tutor and with other students. Your
tutor will be checking the postings to the Discussion forum on a regular basis and
will reply to queries which have been posted.

Specific arrangements
Due to the large number of students enrolled in this unit, students will be divided up
into groups and allocated to separate discussion forums. Each of these forums will be
monitored by a separate Tutor. This approach will enable you to receive more
individualised support than would otherwise be the case. While you will be able to
see the postings in different forums, you should only post your messages to the
discussion forums which have been set up for you. Further information about these
groups will be provided to you online via the online study guide at the beginning of
the study period.

4
Benefits of online discussion
You are strongly encouraged to check your discussion forum on a regular basis for
postings from other students and from your Tutor. The Discussion forum will be
monitored throughout the study period on weekdays and replies will be given to all
postings on a regular basis. Feedback from students undertaking ACG12 in previous
study periods has been positive in regards to the use of online discussion forums. You
will find that a strong student community exists within this unit and that the
Discussion forum will allow you to communicate with both the Coordinator/Tutor
and other students in a friendly environment. This will help to prevent you from
feeling isolated, and will provide you with the necessary supports as you progress
through the unit.

Appropriate use of the online discussion environment for ACG12

Before you post a query, please check the earlier messages to make sure that your
query has not been responded to previously. It is an expectation that students have
checked previous postings before asking a query to ensure that the query has not
already been addressed. This will save students time waiting for a response. In
addition, it is strongly recommended that you check the Discussion forum regularly
for any updated information from your Tutor. Similarly, it is recommended that you
check the Discussion forum before you submit particular assignments. Feedback for
assignments will be provided on the Discussion forum in addition to other resources
which may assist students in their studies. Please take care with the use of
professional language in messages posted, and please do not ask for private or
personal information as this cannot be dealt with in a public discussion forum. Please
also refrain from using “sms and abbreviated language” when posting messages on
the Discussion forum. Examples of this include “u (you), ppl (people), r (are) etc).
The Coordinator reserves the right to remove any inappropriate messages without
recourse. The teaching staff in the unit thank you in advance for adhering to these
rules of conduct.
Please note: Administrative or personal queries should not be posted to the
Discussion forum(s). Rather they should be sent to Campus Central, Centre for
Regional Engagement (Whyalla) by emailing ouainfo@unisa.edu.au.

Set text
You will need continual access to the following texts in order to complete this unit.
The library may hold only one copy of the nominated text books and therefore you
will need to acquire the books.
Hall, Peter (2008). Toys galore manual accounting practice set. Sprintprint.
ISBN 9781741038675.
Hoggett, John; Edwards, Lew and Medlin, John (2006). Accounting. 6th edition.
Brisbane: John Wiley and Sons.

Text supplier (Unibooks)

OUA has established a textbook supply service through Unibooks. Further
information is available from the Open Universities Australia 2008 Handbook, and
OUA website at www.open.edu.au
You can order textbooks by contacting Unibooks:
Phone: (08) 8223 4366
1800 447 313 (price of a local call; mobiles may pay more)
61 8 8223 4366 (international callers)

5
Fax: (08) 08 8223 4876
Email: open@unibooks.com.au
WWW: www.unibooks.com.au
Postal address:
Unibooks
University of Adelaide
Gate 10 Victoria Drive
Adelaide SA 5005

Other resources
References (Not to be purchased)
Australian Society of CPAs and the Institute of Chartered Accountants in Australia.
The Accounting Handbook. Volume 1 (latest edition). Sydney: Pearson.
Note: While not a required text access to this handbook will be of great benefit to those of
you seeking to extend your knowledge beyond the basics.
Deegan, Craig (2002). Australian Financial Accounting. 3rd edition. Sydney: McGraw-Hill.
Henderson, Scott, Peirson, Graham and Harris, Kate (2004). Issues in Financial Accounting.
11th edition. Sydney: Pearson Education.
Parker, C and Porter, B (2002). Australian GAAP. 6th edition. Melbourne: Parker Publishing.

Other resources
The textbook has a website that provides many useful resources for students at:
http://www.johnwiley.com.au/highered/a6e//student-res/
The resources on the unit website include:
Practice Mid Semester Tests
Current affairs noticeboard
Study skills
Worked problems and solutions
Working Papers
• general ledger accounts
• 10 column worksheets
Glossary
Links
• professional associations
• business information
• newspapers and magazines
• firms and consultants
• corporate
Past examination papers with solutions
Study Guide Sampler

6
Learning Connection resources
You can access a wide range of study skills resources from the UniSA Learning
Connection website. In particular, the following specific sections of this website are
recommended:

Studying at UniSA
http://www.unisanet.unisa.edu.au/learningconnection/student/studying/default.asp
This section provides links to a wide range of online resources which have been
designed to help you develop and enhance the general learning skills you require for
successful study.

Referencing (and avoiding plagiarism)

http://www.unisanet.unisa.edu.au/learningconnection/student/studying/
referencing.asp
Adopting a correct approach to referencing (and avoiding plagiarism) are key issues
which need to be addressed by students undertaking assignments at university level.
Therefore, we recommend that you spend some time working through the various
guides incorporated in this section of the Learning Connection website.

Referencing using the Harvard author-date system

http://www.unisanet.unisa.edu.au/learningconnection/student/learningAdvisors/docu
ments/harvard-referencing.pdf
This downloadable file is located in the Referencing section of the Learning
Connection website. It provides detailed information about how to reference
correctly using the Harvard author-date system.
Please note: A number of the pages and downloadable files on the UniSA Learning
Connection website refer students to contact staff from the Learning Connection if
they need further assistance with their studies. Unfortunately, this option is not
available to students enrolled through Open Universities Australia. However, you are
encouraged to make use of those resources which are available online as part of the
Learning Connection website, and which are relevant to your studies.

7
INFORMATION ABOUT ASSESSMENT

ASSESSMENT SUMMARY
1 Assignment 1
Graded:
Weighting: 20%
Due date: Monday of week 5 (29 December 2008)

2 Assignment 2 (Online assignment)

Online test
Graded:
Weighting: 20%
Duration: 2 days
Due date: Monday of week 7 (12 January)
IMPORTANT: Details relating to the online assignment are shown below

3 Assignment 3 Completion of practice set (Manual)—Toys Galore

Graded:
Weighting: 15%
Due date: Tuesday of week 11 (10 February 2008)
Please note: If an extension is requested for the practice set, you may not
receive your marked practice set back prior to sitting the exam.

4 Examination
Supervised and closed book conditions
Weighting: 45%
Duration: 3 hours
Date: The exam will be held during week 14 of the study
period. An announcement will be made on the Discussion
forum, when the exam timetable has been released.
In order to pass this unit you must comply with all of the following requirements:
• achieve a mark of 50% or more in the aggregate of all assessment tasks; and

• achieve a mark of 50% or more in the final examination.

8
Penalties
Assignments MUST be posted/submitted via AssignIT by 11:00 pm (Adelaide time)
on the due date (unless an extension has been applied for and granted—see below). A
penalty of ten per cent (10%) per calendar day, will be applied. For example, a
student scoring 80% for an assignment handed in three days late will be penalised a
total of 30%. Therefore, the final grade will be 50%. Please note that Saturday and
Sunday count as days. Therefore, an assignment due on Friday, and posted/faxed on
the Monday will be penalised 30%.
Note: Assignments that are lodged after other student assignments are returned to
students, (and for which no extension has been granted or contact with the Unit
Coordinator has not been made) will not be marked and will be graded zero.
There will be no extension available for the online test (assignment 2). Students
who are unable to sit the online test will be required to change the weighting of the
final examination (subject to the receipt of documentation indicating that the
student cannot submit the online test).
Do not submit/post assignments via email to the Unit Coordinator. All assignments
must be submitted directly to via AssignIT or via post to the address shown in this
booklet.

DETAILS OF ASSESSMENT
Details relating to the first assignment will be available separately in the
assignment booklet.
Format/expectations
As part of the online resources for this unit, a downloadable proforma document
will be provided which you can use to answer the questions of the first assignment.
The proforma document will contain templates for you to use to answer the
questions. This proforma document will be provided on the unit home page as part of
the Online study guide for ACG12 in the section entitled ‘Unit resources’.

Please use this proforma to do all questions for Assignment 1. If you are
submitting by post, you can download a copy of the document to your computer,
complete your answers, and then print out your completed assignment. Similarly, if
you are submitting online using AssignIT, you can enter your answers electronically
into a copy of this proforma document and submit the completed copy using
AssignIT.
Note: Please ensure that a completed Assignment Information sheet (as included
at the front of the proforma) is included with your assignment. Assignments
without the coversheet will not be marked.

9
Assignment 2 – Online assignment
Format/expectations

Assignment 2 will assess material covered in the first 4 weeks of the study period.

The assignment will be made available on Friday 9th January from the Unit website.
Students will be able to download the assignment. Students will have until Monday
12th January to complete the assignment. The assignment is not supervised and is
open book. Students can use all available resources to complete the assignment.

The assignment MUST be submitted via AssignIT on Monday 12th January by

11:00pm CST (Adelaide time). This will allow students who work to be able to
complete the assignment on the evenings of Friday, Saturday and Sunday. There are
no exception so this. Given the short time period for the test, extensions are not
allowed for the online assignment. Students who do not submit the assignment by the
deadline will receive zero for the assessment.

Students can post queries on the discussion forum relating to the second
assignment. Questions related to the assignment will not be answered by the tutors.
However, students may discuss the assignment with each other on the discussion
forums.

Students will be provided with a blank pre-formatted template to be used in

answering the questions. The assignment will NOT cover the material from week 2
of the unit. You will only be examined on weeks 1, 3, and 4 in the third
assignment.
Assignment 2 is not redeemable. If you are unable to download and complete the
assignment due to illness or an unforeseen event, you will need to contact the School
of Commerce. In these circumstances, you are required to notify the OUA advisors
(UniSA) within 2 working days after the assignment (ie by Wednesday of week 7
stating your reasons for being unable to complete the assignment. You will be
required to submit documentary evidence (eg a medical certificate).

Subject to the compliance of the documentation, students who are unable to submit
the second assignment will have the weighting of the assignment added to the final
examination. That is, the final examination will be worth 65%.

Assignment 3 (Completion of manual practice set)

Format/expectations
The practice set is a simulated series of transactions for a business that is required to
be processed for an entire accounting cycle. You are required to purchase the practice
set book (as listed under ‘Learning resources—set texts’ above) and this is to be
submitted in its entirety with the required sections completed. Details relating to the
submission requirements for the manual practice set will be made available for
download from the Online study guide website on the unit home page.
Do not submit photocopies or incomplete books for the final submission.

10
EXAM INFORMATION
Details relating to the final examination will become available later in the unit. This
information will be made available for download from the ‘Resources’ section of the
Online study guide.

Details of examination
The exam will assess work from all topics of the unit; however, the material covered
in Topics 1 and 3–12 inclusive are the main focus. The exam is structured in such a
way that for every question 50% or more of the marks are allocated to demonstrating
an ability to apply the essential learning objectives of each topic examined.
Details of specific format and any other relevant information to do with exam content
are provided as part of the learning resources for this unit on the unit website.
The exam will be 3 hours in duration plus 10 minutes reading time.
No materials other than writing implements and a non-programmable calculator are
required or permitted to be used in the examination.

Exam arrangements
Student enrolled in this unit includes will be allocated to an approved University
exam centre.
The examination centre allocation will be made according to your home address
recorded on the student record system five weeks before the scheduled examination
period. Confirmation of the centre that you need to attend will be provided
approximately three weeks prior to the exam.
Individual alternative arrangements will be made for a small number of students who
are in remote locations and not within reasonable distance of an approved centre.
IMPORTANT: If your name changes during the study period (eg marriage),
please ensure you include both your original surname and updated surname to
ensure your result(s) are processed as soon as possible.

11
SUBMISSION AND RETURN OF ASSIGNMENTS

ONLINE SUBMISSION (ASSIGNIT)

For this unit, assignment 1 must be submitted online using AssignIT only (for
exceptions see under ‘Postal submission’ below). AssignIT is a UniSA service that
facilitates the online submission of assignments via a web-based interface. The
manual practice set must be posted—a computer printout of the journals, ledgers and
financial reports will not be accepted. The original practice set must be manually
completed and submitted.
Please note: Assignments submitted by email will not be accepted.
An essential guide which explains how to use AssignIT can be found at
http://www.unisa.edu.au/helpstudents/assignit/default.asp. However, please note the
following key points:
• Access. AssignIT can be accessed either from a link on your unit home page or
online at: http://www.unisanet.unisa.edu.au/assignit/
• Log-on details. Your log-on details are the same as for your online learning
resources. (See the section ‘Online at UniSA’ in this Unit information.)
• Assignment cover sheet. When you submit your assignment using AssignIT,
you must include an Assignment cover sheet and type your name where the form
asks for your signature. An electronic copy of this form is available from a link
on the unit home page. You can copy and paste this document into the front of
your assignment. If the assignment is a group assignment, then you should use
the group Assignment cover sheet. Assignments cannot be accepted if the
cover sheet is not included.
• Email notification of receipt. When using AssignIT to submit assignments, you
will receive an email notification to confirm that your assignment has been
submitted.
• Assignments submitted by email directly to the co-ordinator or tutor will not be
accepted or marked. This is without exception. All assignments must be
submitted via AssignIT to ensure they are marked and returned to students.

• Assignments must be submitted using a Word document. Excel files, PDF files,
and ZIP files will not be accepted through AssignIT. Assignments will be marked
online and comments provided on the document itself. Therefore, we cannot
accept PDF versions of a document.

• On the due date, Assignments must be forwarded before the scheduled closing
time of AssignIT, otherwise they will be deemed at least one day late (unless an
extension has been granted). For example, a student submitting 2 hours after the
deadline will be penalised 10 marks for being late. The specified time for
submission is ALWAYS Adelaide South Australian time. It is the responsibility
of the student to ensure they know the correct S.A. time for submission of their
assignment.

Return of assignments submitted by AssignIT

If the marked assignment is returned by AssignIT you will receive an email
notification and you will be able to view your mark on myUniSA.

12
POSTAL SUBMISSION
Assignments can only be submitted by post if:
• The assignment is required in a format that cannot be submitted electronically
(eg a folio of non-text items). Please refer to the section in this Unit information
on ‘Assessment details’.
• The student is in an isolated environment where Internet access is not available.
• AssignIT has a function failure on the date when the assignment is due.
In the cases specified above, the mailing address for assignments is the School Office
(see address details in the ‘Welcome’ section of this Unit information)

Important points to note about postal submission

When sending in your assignments by post, it is important to:
• Retain a copy for your records.
• Number the pages and staple them together. Do not use pins or paper clips as
these catch on other assignments in the sorting and mailing process, and your
assignment could be lost.
• Do not send assignments in folders, binding, or plastic sleeves. Simply submit
assignments by stapling the top left hand corner.
• Attach an Assignment cover sheet, completed in full, to the front of each of your
assignments. Make sure you include your UniSA ID number. These sheets can be
downloaded from your unit home page. Please note: Assignments cannot be
accepted if a signed Assignment cover sheet is not included.

FACSIMILE SUBMISSION
Assignments can only be submitted by fax if:
• The assignment is required in a format that cannot be submitted electronically
(eg a folio of non-test items)
• The student is in an isolated environment where Internet access isn’t available.
• AssignIT has a function failure on the date when the assignment is due.
Assignments cannot be faxed by students residing within Australia. Only students
residing overseas may fax assignments. This submission facility for students residing
overseas is provided to avoid delays in assignment receipt which can occur with
postal delivery. The fax number is:
Fax: Fax: (61 8) 83020992

DUE DATE
The due date refers to the date for submission of your assignments. Please note the
following in relation to the specific time deadlines for various submission methods:
• Online submission. Submission of assignments via AssignIT may be made at
any time until no later than 11:00 pm Australian Central Standard Time
(Adelaide time) on the due date.
• Postal submission. Assignments/ materials submitted in hard copy must be
postmarked or officially franked (as having been sent) before or by 5:00 pm on
that date. When posting an assignment, please get the Post Office to ensure that

13
 the envelope is postmarked, as some methods don’t automatically provide a
postmark.
• Fax submission. Submission of assignments via fax may be made at any time
until no later than 5.00 pm Australian Central Standard Time (Adelaide time) on
the due date. You will note that this is earlier than the time for online submission.
This is to ensure that your fax can be received and confirmed as being received
on the due date.

ASSIGNMENT TURNAROUND TIME

Our goal is that your assignments will normally be returned to you within 3 weeks of
the date received.

FINAL GRADES
Final grades are published approximately 4-6 weeks after the end of the study period
and can be accessed at myUniSA. Please do not contact the Unit Co-ordinator directly
requesting a final result. Results are released via the University and cannot be
released by the Unit Co-ordinator.

EARLY RESULTS
Students sometimes require their results by an earlier date for a specific purpose; for
example, an application for a postgraduate program.
To apply for an early result you need to send a written application to the Unit
Coordinator with the relevant documentation; for example, your letter from VTAC
indicating the deadline for applications.
In these cases the university will try to meet the request—although it can't be
guaranteed due to the logistics of exam papers being returned, availability of
academic staff etc.
Please note that requests for early release of final grades need to be submitted by
Friday of week 11.
Results cannot be supplied less than 3 weeks after the end of the study period.

14
EXTENSIONS TO ASSIGNMENT DUE DATES
• A 7 day extension request form is now available via your online course pages.
• To submit this form you must use the relevant unit link via AssignIT labelled: ‘7
Day Extension Request form submission – assignment (Assignment Number)
only’
• For example: the unit AssignIT open link should look something like: 7 Day
Extension Request form submission – assignment two only
• If you require a 7 day extension for an assignment please fill out the 7 Day
Extension Request Form and submit via the relevant AssignIT link.
• You will receive an AssignIT successful submission confirmation email.
• Retain this email as it is your extension confirmation. This is the only
confirmation you will receive.
• 7 day extensions requested via email fax, via e-mail directly to the Unit co-
ordinator or phone will not be accepted!
• The AssignIt link will close just before midnight 2 days before the due date. No
extensions will be accepted once this link has closed.
• Please Note: NO date changes to your assignment due date will occur on your
MyUniSA pages once you have submitted the request form – you must
remember the extension due date and time and submit prior to this.
• **If you require an extension of more than 7 days you will need to check your
unit information to make sure the unit you are studying allows more than 7 day
extensions and use the form found at:
http://www.unisa.edu.au/oua/admin/forms.asp
and email to: cmr_oua@unisa.edu.au with relevant documentation to support
your request.
• Requests for more than 7 day extensions need to be approved by the unit co-
ordinator.
• An extension for assignment 2 (online assignment) is not available. Please refer
to the relevent section in the Unit Information for more details relating to the
onoline assignment.

EXTENSION REQUESTS OF MORE THAN 7 DAYS

• Requests for an extension of more than 10 days are not allowed for this Unit
under any circumstances.
• In requesting an extension of more than 7 days, you are required to include a
written statement which explains the reason why this extension is needed and
any other supporting documentation. For example, if your reason is health-
related, you should attach a medical certificate.
• Requests for an extension of more than 7 days must also be made at least 2 days
before the due date of the assignment.

15
• A maximum extension of 10 calendar days can be given to students for
assignment 1 and 3 in this unit. Students cannot request an extension for longer
than 10 calendar days as assignments lodged by the original due date will begin
to be returned to students after the 10 day extension time has elapsed. A penalty
of 100% will be applied for assignments submitted more than 10 days after the
original due date.

IMPORTANT NOTE ABOUT EXTENSIONS

It is in your interests to think through the consequences of late submission of
assignments. A first assignment submitted late may not be able to be returned to you
before the second assignment is due. You may then find yourself in the position of
having to submit a second assignment before receiving feedback on the first.
Second assignments submitted late may not be returned before the exam. Extra time
spent on an assignment may reduce the time you have available to do the next
assignment or to study for the exam. A 13-week study period can pass very quickly!

SUPPLEMENTARY ASSESSMENTS
In this unit supplementary assessment will only be considered where the student has:
• made a genuine attempt at and submitted all of the assignments within 5 days of
the due date, achieved at least 40% in the aggregate of these assignments, and

• achieved at least 50% in the final examination

Supplementary exams
In accordance with Division policy, supplementary exams are not offered in this unit.

ONLINE AT UNISA
How do I find the online learning resources for my unit?
One means of accessing your online learning resources is by going to myUniSA
http://www.unisa.edu.au/myunisa, which is the UniSA web-based portal for study-
related information and resources. For further details on myUniSA, please refer to the
subsection below entitled ‘Student information via the Web: myUniSA’.
Alternatively, you can access your online materials by going to the unit home page,
which has been established on the UniSAnet system (UniSAnet is the online study
environment at UniSA). To go to the unit home page, enter the unit code ACG12 in
the search field entitled ‘Area and Catalogue No’ on the following web page, and
then click on the related search button: http://www.unisanet.unisa.edu.au/courses/
Once you reach the unit home page, if you check underneath the heading ‘Learning
resources for this unit’, you will see a link to the Online study guide.
If you click on this link, you will be asked to enter your log-on details. If these
details are correct, you will then be able to access the online learning resources.

Your UniSA username and password

If you are a new student you will receive a letter the week before the study period
starts with your username and password

16
Help—I can’t log-on!
1. Are you entering the correct username and password?
2. Are you a student currently enrolled in an OUA unit offered by the University of
South Australia? If you are not sure of your enrolment status, contact Campus
Central, Centre for Regional Engagement (Whyalla).
3. If you are enrolled and still can’t log-on please contact the IT Help Desk (details
below

STUDENT INFORMATION VIA THE WEB: MYUNISA

What is myUniSA?
All students who are currently enrolled with UniSA have access to myUniSA, a web-
based portal for study-related information and resources.

What information can I access?

The information available through myUniSA includes the following:
• Links to online resources provided for your unit—unit home page, online
learning resources, discussion forums, AssignIT etc.
• Unit enrolments—unit code, unit value, study period, teaching school, etc.
• Personal details—full name, date of birth, postal address and contact details.
• Materials dispatch—dates products have been sent to you.
• Assignment details—dates assignments have been submitted by AssignIT.
Marks of assignments returned by AssignIT.
• Exam timetables—for units in which you are currently enrolled.
• Final grade—your overall final grade can be accessed online approximately 4-6
weeks after the end of the study period.
• Access to your UniSA email account and library records.

Is myUniSA secure?
Yes. You are the only person who can access your information in myUniSA as long as
you:
• don’t share your username and password with anyone else; and also
• close all Web browsers completely when you have finished using myUniSA.
myUniSA also provides you with the option to change your password (see the link
available on the initial log-on page). This is another way of keeping your account
secure.

How do I log-on to myUniSA?

1. Go to the UniSA home page: http://www.unisa.edu.au
2. Click on the word 'myUniSA' on the menu bar at the top of the page.
3. You will then be taken to a 'Welcome to myUniSA' page. Click on the link on this
page which says 'Log on to myUniSA'.
4. You will then be prompted with a ‘Username and Password’ pop-up window as
below:

17
5. At the log-on screen enter your username and password. Enter all information in
lower case.
6. Select ‘OK’.

What if the personal details information I find in myUniSA is

incorrect?
Change it straight away!
It is very important that the information the University has about you and your study
is correct. Having an incorrect address can mean you do not receive vital information
from the University; being incorrectly enrolled can mean you will be charged an
incorrect fee.
If you need to change your contact details (address, phone number, etc), please refer
to ‘Change of address’ in the ‘Campus Central, Centre for Regional Engagement
(Whyalla)’ section of this Unit information.
To change other information, contact the IT Help Desk (details below).

Help—I don’t understand some of the information I can see!

Each screen in myUniSA has online help which explains the information displayed on
the screen.
Select the ‘Help’ button at the top of the screen to open the online help. (Select the X
in the top right corner to close.)
If you need further assistance, contact the IT Help Desk (details below).

EMAIL
As part of the enrolment process, all students are issued with a University email
account. Your email address is made up like this: (your
username)@students.unisa.edu.au.
Email is the designated form of contact for a number of UniSA administrative
processes. These processes include:
• AssignIT. When using AssignIT to submit assignments, you will receive email
notifications when assignments are submitted and/or returned.

18
• Library. If you borrow books from the UniSA Library you will receive email
notices about overdue items. Fees can apply to overdue items. For details, please
refer to the Flexible Information Service website:
http://www.library.unisa.edu.au/fds/
• Other UniSA notices. From time to time, other sections of the University send
out emails to all students (including OUA students). Some of these messages
may be relevant to OUA students, but it is possible that some of these emails will
not be directly relevant.
To obtain this information, it is recommended that you log-on to your University of
South Australia email account on at least a weekly basis.
Note: If you are unable to access your email, you should contact the IT Help Desk at
the beginning of the study period.
NOTE: Please do not ask for any results using a hotmail or personal e-mail
account. Details relating to student performance will only be disclosed via a
designated student e-mail account.

Redirection of your UniSA email

Your UniSA email account is the email address that we will use to contact you. We
will not contact you using an alternative email address. If you would like to use a
different or secondary email address to receive email, you can redirect your UniSA
email to your home or work email address by using the Email Redirection
application on myUniSA. Redirecting your UniSA email enables you to receive your
UniSA email in your home or work inbox.
For further information, please visit the ‘Email redirection’ webpage on the UniSA
Information Strategy and Technology Services website:
http://www.unisa.edu.au/ists/email/email_redirect.asp

How do I access my UniSA email account?

You can access your email account through logging onto myUniSA. Alternatively,
you can access your email by doing the following:
1. Go to the UniSA home page: http://www.unisa.edu.au/
2. Click on the word ‘Email’ on the menu at the top of the page.
3. You will then be prompted with a ‘Username and Password’ pop-up window.
• Enter your username
• Enter your password
• Press your ‘Enter/Return’ key or select ‘OK’.
You should now have access to your UniSA email account.
Assistance for accessing your email can be obtained at:
http://www.unisa.edu.au/ists/Email/default.asp

19
IT HELP DESK
Contact the IT Help Desk (http://www.unisa.edu.au/ists/ITHelpDesk/default.asp) if
you are having difficulty accessing UniSAnet, myUniSA or your email account. IT
Help Desk phones are monitored Monday through Friday 8.30 am to 9.00 pm
Adelaide time.
Phone: (08) 8302 5000
1300 558 654 (price of a local call; mobiles may pay more)
61 8 8302 5000 (international callers)

INFORMATION ABOUT POLICIES AND PROCEDURES

ASSESSMENT GRADES
Universities offering OUA units have agreed to use a common set of assessment
grades for work submitted by students.
Grade Notation Notational %
High distinction HD 85+%
Distinction D 75–84%
Credit C 65–74%
Pass P 50–64%
Fail N <50%
Withdrawal W

ACADEMIC INTEGRITY
UniSA aims to foster and preserve the scholarly values of curiosity, experimentation,
critical appraisal and integrity and to foster these values in students. Throughout the
learning experience, you are expected to adhere to high standards of academic
integrity and honesty. Failure to do so may constitute academic misconduct (see
section 9 of the Assessment policies and procedures manual at:
http://www.unisa.edu.au/policies/manual/).
Academic misconduct includes the following:
• Plagiarism (see below).

• Breaches of the examination procedures in Section 6: Examination Procedures of

the Assessment policies and procedures manual, presentation of data with respect
to laboratory work, field trips or other work that has been copied, falsified or in
other ways improperly obtained.

• Inclusion of material in individual work that has involved significant assistance

from another person, where such assistance is not expressly permitted in this
booklet.

• Falsification or misrepresentation of academic records.

• Other actions that contravene the principles of academic integrity.

Plagiarism is a specific form of academic misconduct. Deliberate plagiarism is

regarded as a serious act of academic misconduct. Plagiarism includes the following:

20
a. direct copying of the work or data of other persons, from one or more sources,
without clearly indicating the origin. This includes both paper-based and
electronic sources of material from websites, books, articles, unpublished work
such as theses, working papers, seminar and conference papers, internal reports,
lecture notes or tapes, and visual materials such as photographs, drawings and
designs

b. using very close paraphrasing of sentences or whole clauses without due

acknowledgement in the form of reference to the original work

c. submitting another student's work in whole or in part, where such assistance is

not expressly permitted in the Unit information

d. use of another person's ideas, work or research data without acknowledgement

e. submitting work that has been written by someone else on the student's behalf

f. copying computer files, algorithms or computer code without clearly indicating

their origin

g. submitting work that has been derived, in whole or in part, from another student's
work by a process of mechanical transformation (eg changing variable names in
computer programs)

h. in any way appropriating or imitating another's ideas and manner of expressing

them where such assistance is not expressly permitted in the Unit information.

Students' work may be checked for plagiarism using a variety of means, including
text comparison software. Assignments checked electronically will be held in a
database for future matching processes.
More information about Academic integrity can be found in the Assessment policies
and procedures manual at: http://www.unisa.edu.au/policies/manual or on the
Learning Connection website at:
http://www.unisanet.unisa.edu.au/learningconnection/student/studying/integrity.asp

UNIT COUNSELLING
For this unit, there are a number of definite processes which need to be followed in
order to obtain advice about administrative and academic matters.
For all administrative queries, please contact Campus Central, Centre for Regional
Engagement (Whyalla). This should be done by emailing your query to
ouainfo@unisa.edu.au. (Additional contact details are provided in this Unit
information in the section entitled ‘Campus Central, Centre for Regional
Engagement (Whyalla)’.
Alternatively, if you have a query about the academic content of the unit, you
should post your query to the Discussion forum on the unit home page. The Unit
Coordinator or one of the tutors for the unit will be checking this Discussion forum
on a regular basis and will reply to your query. Further information about the
Discussion forum facility is provided in this Unit information in the section entitled
‘Learning Resources’.

21
VARIATION TO ASSESSMENT TASKS
Students may request a variance to assessment methods, tasks and timelines based on
medical, compassionate or religious observance grounds, or community services.
Such variations must be requested before or during the second teaching week or
within 5 working days of the distribution of this Unit information. Variations
requested after this date will need to be negotiated with the Unit Coordinator and
may not be able to be accommodated.

RESUBMISSION
There is no provision for resubmission of assignments, unless invited to do so by the
Unit Coordinator.

DEFERRED EXAMS
A student may apply for a deferred examination on medical or compassionate
grounds if the student believes that illness, disability through accident and/or other
special circumstances prevented their attendance at the final examination or
submission of the final assessment item.
A student can only apply for a deferred examination if they meet all the criteria
below:
• The student did not attend the final examination and/or did not submit the
final assessment for the unit
• The student was unable to attend the final examination for medical or other
circumstances
• The circumstances happened in a period of time directly relating to
attendance at the examination
• The student is able to provide documentary evidence to support their
application
• The student has submitted all unsupervised assessment items

Applications must be lodged at Campus Central, Whyalla no later than FIVE

working days after the examination date. The ‘OUA Application to defer final
examination’ form is available at: http://www.unisa.edu.au/oua/admin/forms.asp
NB: If you live in a remote location, you can submit you form by fax or email,
however, you will still need to submit the original documents, and your application
will not be processed until the original documents are received. The original
documents must be received at Campus Central Whyalla within 15 days of the date
of the exam.
You will be notified in writing by the University of the outcome of your application.
More information on deferred assessment can be found in the Assessment policies
and procedures manual in section 7 (clause 7.4) at:
http://www.unisa.edu.au/policies/manual/ or on the Student & Academic Services
OUA website at: http://www.unisa.edu.au/oua/Ask_OUA/faq/

22
SPECIAL CONSIDERATION
If you attend the exam and believe that your performance was affected by illness,
disability through an accident and/or other special circumstances, you can apply for
special consideration.
A student can only apply for special consideration if they meet all the criteria below:
2. The student did attend the final examination for the unit
3. The student’s academic performance was significantly impacted for medical
or other circumstances
4. The circumstances happened in a period of time directly relating to
attendance at the examination or submission of the final assignment
5. The student is able to provide documentary evidence to support their
application
Applications must be lodged at Campus Central Whyalla no later than FIVE working
days after the examination date (only the Director: Student & Academic Services can
waive this timeframe). The ‘OUA Application to for special consideration’ form is
available at: http://www.unisa.edu.au/oua/admin/forms.asp
All applications for Special Consideration will be referred to the Unit Coordinator
for decision.

NB: If you live in a remote location, you can submit you form by fax or email,
however, you will still need to submit the original documents, and your application
will not be processed until the original documents are received. The original
documents must be received at Campus Central Whyalla within 15 days of the date
of the exam.
You will be advised by the Unit Coordinator or delegate of the outcome of your
application.
More information on special consideration can be found in the Assessment policies
and procedures manual in section 7 (clause 7.5) at:
http://www.unisa.edu.au/policies/manual/or on the Student & Academic Services
OUA website at: http://www.unisa.edu.au/oua/Ask_OUA/faq/

EXAMS
Most undergraduate OUA units have exams in the week after the end of a study
period. It is important that you read this information carefully.
• The University makes arrangements for students to sit their exams at approved
exam centres. This includes all domestic and international students.
• All exams are held during business hours.
• Students are sent a letter with the details of the centre to attend in week 10.
• The university pays the cost of the invigilation. However, students need to cover
any transport costs. In nearly all cases the centre will be within reasonable
proximity to your address.
• Exams must be sat at the scheduled time and date. Only where a student has an
exam scheduled at the same time with another institution are alternative
arrangements negotiated. Students in this situation need to contact the
Examination Officer by week 8.

23
• You need to ensure that your registered address with the university is current and
correct. The address used will be the one designated on myUniSA 5 weeks prior
to you being contacted. The centre designation cannot be changed after week 8.
• There will be a small number of students located in remote areas in which we do
not have access to professional examination centres. In these situations, we will
contact the students individually to discuss options for the supervision of their
examinations.
• Students who have a Disability Access Plan indicating special arrangements for
their examinations should contact the Examinations Officer by the end of week 8
to ensure that the correct arrangements for their examination are in place.
• If you wish to apply for Variations to standard requirements you should access
the information in regard to criteria and the form that needs to be submitted from
the OUA @ UniSA website at: http://www.unisa.edu.au/oua/
• Please note: It is a complex task to arrange centres for large numbers of students
in a diverse range of locations. It is not possible therefore to accommodate
individual requests for preferred exam centres.
If you have any queries relating to exams, please contact the Examinations Office
using the following contact details:
Examinations Officer
Phone: 1300 361 450 (price of a local call; mobiles may cost more)
Email: exams.results@unisa.edu.au

WITHDRAWAL OF STUDY
Withdrawal
The exact process for withdrawing from a unit depends on when you decide to
withdraw.

Withdrawals before the OUA Census Date

If you decide to withdraw from a unit before the OUA Census Date (end of week 3),
you need to contact Open Universities Australia. Please note that withdrawals from
an OUA unit prior to the Census Date are eligible for a partial refund. However,
refunds are not possible after the Census Date, except when an application for
special circumstances is approved by Open Universities Australia. For further
information about withdrawing from a unit before the Census Date, please refer to
the Open Universities Australia 2008 Handbook or contact Open Universities
Australia.

Withdrawals after the OUA Census Date

If you decide to withdraw from a unit after the OUA Census Date, please complete a
‘Withdrawal form’, and send it to Campus Central, Centre for Regional Engagement
(Whyalla). A copy of this form can be downloaded from the unit home page or the
OUA @ UniSA website at: http://www.unisa.edu.au/oua/. Withdrawals under this
process can only be accepted when lodged by Friday of week 10 of the study
period. To confirm a withdrawal using this process, you can check your myUniSA
record for confirmation.

Grades for withdrawal

A ‘W’ withdraw will be recorded on your academic record where notice of
withdrawal has been received.

24
Assessments not completed
If a withdrawal request has not been submitted by the Friday of week 10 and the
required assessments have not been submitted or completed by the due or negotiated
date an ‘N’ Fail grade will be recorded.

Deferrals
From 2008 onwards, deferrals will no longer be available for units offered by UniSA
through OUA.

25
CAMPUS CENTRAL, CENTRE FOR REGIONAL ENGAGEMENT
(WHYALLA)
There are four main sources for accessing information in regard to administrative
matters for study with OUA units offered by UniSA. These are as follows:
1. This Unit information booklet
2. The student portal myUniSA
3. OUA @ UniSA website at: http://www.unisa.edu.au/oua/
4. Contact Campus Central, Centre for Regional Engagement (Whyalla)

Campus Central, Centre for Regional Engagement (Whyalla)

contact details
Phone: (08) 86476111
1300 361 450 (price of a local call; mobiles may cost more)
61 8 86476111 (international callers)
Fax: (08) 86476082
Email: ouainfo@unisa.edu.au
Phones are attended during normal South Australian business hours. You may leave a
voicemail message or fax or email at all other times.

CHANGE OF ADDRESS
The University of South Australia (UniSA) does not update personal and contact
details for Open Universities Australia (OUA) students. To update or correct your
personal and contact details, please go to the Personal Details section of My Area on
the OUA website, or contact the OUA office in Melbourne. OUA will then advise
UniSA of your updated personal and contact details.

26
OTHER SERVICES FOR STUDENTS

UNIVERSITY OF SOUTH AUSTRALIA LIBRARY SERVICE

As you are enrolled in a unit offered by the University of South Australia, you are
entitled to access a range of services offered by the University Library.
Offered through the Flexible Information Service, the aim of this service is to
provide you with prompt and user-friendly access to databases, loans, photocopying
and an information service.
They can search for material on a specific topic if you do not have access to the
Internet.
Information about the full range of services available to you through the Library is
available at http://www.library.unisa.edu.au/fds/

Address
Flexible Information Service
University of South Australia Library
University of South Australia
Mawson Lakes Boulevard
Mawson Lakes South Australia 5095

Phone:
1300 137 659 (price of a local call; mobiles may pay more)
61 8 8302 6231 (international callers)
Fax: (08) 8302 6699
61 8 8302 6699 (international callers)
Email: dels@unisa.edu.au

DISABILITY SERVICES
The University of South Australia has a formal commitment to encourage people to
seek access to tertiary study. We take all reasonable steps to ensure that any benefits
provided by the University are accessible to students with a disability. This
commitment extends to students studying OUA units.
There may also be entitlement to a variation or modification to standard assessment
arrangements. Services are provided on an individual basis according to access
requirements. Further information about disability services is available at:
http://www.unisanet.unisa.edu.au/learningconnection/student/defaultdisability.asp
Phone: (08) 8302 4423 or 1300 657 144 (cost of a local call from anywhere in
Australia)
Email: disability@unisa.edu.au
Students with disabilities are entitled to be assessed in ways which ensure a fair
opportunity to demonstrate their knowledge. Alternative assessment arrangements
may be required to provide this opportunity. Policy for students with disabilities is
available at: http://www.unisa.edu.au/policies/

27
CONTACTING OPEN UNIVERSITIES AUSTRALIA
Contact OUA if you intend to withdraw, have a study problem, need some advice or
just want to talk to someone. OUA has a team of trained student advisers if you need:
• help choosing which units and modules you wish to study
• help processing your enrolment
• information about pathways which are available for a range of qualifications
• help with enrolling
• advice about eligibility for the FEE-HELP student loan scheme, credit transfer,
or obtaining funds
• to change your name
Phone: (03) 8628 2555
1300 363 652 (price of a local call; mobiles may pay more)
61 3 8268 2555 (international callers)

Fax: (03) 8268 2955

Email: advisers@open.edu.au
Website: www.open.edu.au
Postal
Open Universities Australia
GPO Box 5387
Melbourne Vic 3001

28
29
 ASSIGNMENT FEEDBACK FORM – PRACTICE SET
The University of South Australia
School of Commerce
ACG12 Financial Accounting I, 2008
Practice Set Marking Guide
STUDENT NAME

MARKER’S COMMENT MARKS

DEDUCTED
1. Adjusting Entries
- Identifying all adjustments
- Accrued Expenses/Prepaid Expenses
- Depreciation
- Other entries
(The list shown is indicative only of the type of adjustments that may
be required. It should not be seen as an exhaustive list or an
indication of specific things that might be required for the practice
set – the practice set may/may not have accrued expenses that
require adjustment)
2. Closing Entries
- Income and Expenses closed to P & L
Summary
- P& L closed to Capital
- Drawing Closed to Capital
Closing entries are required.
3. Sales Journal/Returns Journal
- Each Entry is complete
- Columns Totalled (-1 Mark)
- Posting References included (-1 Mark)

4. Purchases Journal/Returns Journal

- Each Entry is complete
- Columns Totalled (-1 Mark)
- Posting References included (-1 Mark)

5. Cash Receipts Journal

- Each Entry is complete
- Columns Totalled (-1 Mark)
- Posting References included (-1 Mark)
- Daily Banking Used

6. Cash Payments Journal

- Each Entry is complete
- Columns Totalled (-1 Mark)
- Posting References included (-1 Mark)

30
 The deduction of marks for totally indicates the
importance of the totalling process – a lack of totals
renders the process of using specialised journals
redundant and students have not understood why
the specialised journals must be totalled.

8.General Ledger
- Dr or Cr indicated on each line (-2 Marks)
- Posting references to Journals
- Closing entries where required
- Consistency with Journals
- Totals must be posted from the
specialised journals (-4 Marks)

9. Subsidiary Ledgers
- Dr or Cr indicated on each line
(Receivables/Payables)
- Posting references to Journals
(Receivables/Payables)
- Depreciation updated for all years

10. Bank Reconciliation Statement

- Completed and Reconciled with Bank ledger
account
11.Control Account Reconciliations
- Completed and Reconciled with relevant
ledger account
12. Trial Balance And Worksheet
- Unadjusted balances match ledger accounts
- All Debits balanced with Credits
- All areas completed
13. Income Statement
- All items correctly classified
- Figures drawn from worksheet
14. Balance Sheet
- All items correctly classified
- Figures drawn from worksheet

TOTAL MARKS FOR ASSIGNMENT 80

31
STUDY SCHEDULE—STUDY PERIOD 4, 2008–2009
Week Dates Content/Work due
1 1–5 December Adjusting, reversing and opening entries
2 8–12 December The conceptual framework’s relevance and
impact
3 15–19 December Specialised journals and control accounts
4 22–26 December Acquisition of non-current assets and entities.
Assignment 1 due Monday 29 December
5 29 Dec–2 January Depreciation of non-current assets
6 5–9 January Non-current assets, disposals and other issues.
7 12–16 January Accounting for inventories
Assignment 2 due Monday 12 January
8 19–23 January Accounting for receivables
9 26–30 January Accounting for cash and asset controls
10 2–6 February Accounting for liabilities
Last week to withdraw
11 9–13 February Completing the accounting cycle
Assignment 3 (Completion of practice set) due
Tuesday 10 February
12 16–20 February Computerised and manual accounting systems: a
comparison
13 23–27 February Revision week
14 2–6 March Exam week

32
ACG12/UI/02

2008