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ACCT11059 - Accounting, Learning & Online Communication

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Find Your Firm’s Annual Reports and Spreadsheet This assignment is the first stage of your major assignment for this unit. It is made up ofsix steps. This assignment will give you the opportunity to explore what your owncompany does and what your firm’s financial statements may have to tell you aboutyour firm. You will also have the opportunity to experience using Studiosity. The keythings to achieve in your ASS#1 is to find your company’s latest annual report and tohave a look at it; to get a feel for what your firm does; and to see what you canunderstand about your firm ...

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Find Your Firm’s Annual Reports and Spreadsheet This assignment is the first stage of your major assignment for this unit. It is made up ofsix steps. This assignment will give you the opportunity to explore what your owncompany does and what your firm’s financial statements may have to tell you aboutyour firm. You will also have the opportunity to experience using Studiosity. The keythings to achieve in your ASS#1 is to find your company’s latest annual report and tohave a look at it; to get a feel for what your firm does; and to see what you canunderstand about your firm from your first look at its financial statements. You will alsoinput your company’s last four years of financial statements into your spreadsheet. Aswell, you will have the opportunity to experience how interacting with others in the unitmay be able to help you to better understand your firm.Step 1: Due 11.00am Monday Week 2 (3 marks)Step 1 involves you writing down some of your ideas, reflections and reactions to readingthe Introduction and Chapter 1 in the Study Guide. Read the Introduction (‘Accounting, Learning & Online Communication’) and Chapter 1(‘A Way of Viewing Business’) in the Study Guide. Read it like you would a novel or anybook, actively seeking to engage with the author (who is me) and to understand whatyou are reading. What is the author trying to say? Let the author take you on a journey:go with him and see what you think of some of the key ideas and concepts beingdiscussed.And while you do this, note down key concepts that occur to you. That’s right; just writethem down as you go along. Write them in your own words. Also, include any questionsthat occur to you as you are reading. What do you find confusing, difficult to understandor believe, boring, exciting or surprising? Include some of your key concepts andquestions (KCQs) in a Word document.ACCT11059 Accounting, Learning & Online Communication ASS#1 ASS#1 - 2Your personal engagement with the reading is what I am interested in. Do not simplysummarise the readings. I will say it again, do not simply summarise the readings. I aminterested in your reactions, understanding, and questions from the readings. I knowwhat the readings say, as I wrote them. So simply giving me a summary of the readingswill not be telling me anything I do not already know.Use the words “I” and “me” in your Step 1. Different people will have different reactionsto the readings. Tell me what your reactions are. This is what I am interested in. Do nottell me what you think I might want to hear. Be genuine and honest in your reactions tothe readings. Give me something of yourself in your Step 1.There is a great exemplar for all the assessments by Danielle Bradley, a student in ourunit last year. These are available by clicking on ‘Exemplars: Danielle Bradley’ in theFeedback section on the right-hand side of Moodle. When you go to this link, you cancheck out Danielle’s ‘ASS#1 Step 1’ which may give you some ideas about how you couldapproach your Step 1. Please note: some aspects of the assessments have changed.Please allow up to 4 – 4½ hours to complete this step (if you have English as yoursecond language, you may need to increase this time).Step 2: Due 11.00am Monday Week 3 (3 marks)Step 2 involves you setting up your personal profile on Moodle and your blog. This willhelp others in the unit to get to know you, as we all work together to learn and gain ourown personal insights into the (possibly) exciting world of accounting.Go to your personal profile on Moodle.Tip: When in our unit’s Moodle site, click on the Administration tab (on the left-hand sideof the page) then click on My profile settings, then click on Edit profile.Include a few words introducing yourself in the Description box.Include a link to your blog (once you have set up your blog below) in the Description boxand in the Blog Links Forum in the Communication section, the top section on the righthand side of Moodle. Also include a link to your blog in your ASS#1 Word documentwhen you submit it.Include your photo, with a description of your photo.Tip: Reformat your photo for a website to reduce its size.Set up your personal blog on WordPress. To set up your own free blog onWordPress.com click here. This is a short video to take you through the steps of settingup your blog.And this is a link to set up your personal blog on WordPress: WordPress Blog.Also, here are some other links you might find helpful:Creating a free Wordpress.com blog: This video will show you how to set up a blog(including selecting a theme) and how to includeposts and pages in your blog.Create a free blog on WordPress.com: Great further guidance on setting up your blog.ACCT11059 Accounting, Learning & Online Communication ASS#1ASS#1 - 3Article: Free blog on WordPress.com: Great step-by-step guide at this link.WordPress - Further Tips and Ideas: A useful link for some further tips and ideasin setting up your blog.WordPress - Further Guidance Use of pages, menus and submenus.If you find other links or videos helpful to set up and design your blog, please let meknow at m.turner@cqu.edu.au and I will share the links with everyone in our unit.Include a short welcome message on the front page of your blog and have a look at howthe WordPress software works. Once you have your blog up and running, make sure youvisit lots of other people’s blogs. When you visit, leave a comment on their blogsintroducing yourself and saying ‘Hi’. They will be glad to hear from you. You can findlinks to other people’s blogs in the Blog Links Forum in the Communications section onthe right-hand side of Moodle. And remember, if you are familiar with another blogsoftware, you can set up your blog using that software if you wish.Tip: if using the university’s computer network when setting up your blog, if youfind your access to WordPress is blocked, try using a different email account toyour university email account to set up your blog. If using a computer at work,you may find a similar problem if using your work email to set up your blog. Insuch cases, use another email account to set up your blog. This usually does thetrick.Do not forget to include a link to your blog in the Description box and in the Blog LinksForum in the Communication section, the top section on the right-hand side of Moodle.Also include a link to your blog in your ASS#1 Word document when you submit it.Tip: Do not put your link to your blog in the Web page box under Optional in yourpersonal profile on Moodle (other students cannot see what is in this box)If you have any difficulty setting up your blog, please contact your lecturer or tutor, oremail me (Martin Turner, your unit co-ordinator) at m.turner@cqu.edu.au.And why not check out my blog: martinturneraccounting.com. Please feel free to leave acomment and say hi. On my blog, I will be giving lots of tips and thoughts about thelearning tasks we will be doing over the coming months, and other aspects of our unit.So, my blog can be a great place to comment and discuss with me and others in our unitas we together face similar challenges about learning about accounting in the comingmonths.Note: There is no need to submit anything for Step 2 in the ASS#1 section on Moodle.Your profile and blog will be reviewed as they are on Moodle.Note: If you do not include a link to your blog in the Description box, in the Blog LinksForum in the Communication box in Moodle and/or in your ASS#1 Worddocument you will not get any marks for setting up your blog.Please allow up to about 1 – 1½ hours to complete this step. The time it takes to setup your blog will depend on how familiar you are with blogging.ACCT11059 Accounting, Learning & Online Communication ASS#1ASS#1 - 4Step 3: (8 marks)Step 3 involves you identifying your own company, posting on your blog somebackground information on your company and its industry, and commenting on otherpeople’s blogs.Find your Firm’s Annual Report and SpreadsheetGo to the list of companies on Moodle called ‘Find Your Company’. This will be availablein the top central panel in Moodle from 5.00pm Friday Week 1. For those not enrolledin our subject by then (and we should, of course, be enrolled in our units no later thantwo weeks before term starts), you will need to email Martin Turner atm.turner@cqu.edu.au to be allocated a company.Find the company you have been given and click on its URL. This will take you to yourfirm’s website, where you should be able to find your firm’s annual reports under theInvestors or Investor Relations section. This section might also be called Shareholders’Information, Financial Information or something similar. For some companies, in the‘Find Your Company’ list there is a comment in the Notes section to help you navigateyour firm’s website. Save a soft copy of the Annual Report for your firm for each of thelast three years. For example, if your firm’s latest Annual Report is for the year ended 30June 2018, save your firm’s Annual Reports for 30 June 2018, 30 June 2017 and 30 June2016.Only save your firm’s Annual Reports. Do NOT save its interim or half-yearly reports;also, do not save its concise annual reports. You can ignore these. Only save its fullAnnual Reports (with its full financial statements) for each of the last three years. I alsosuggest you have a quick browse through your firm’s website. This will give you someinitial insights into your firm’s operations and activities.If you have any difficulty finding your firm’s Annual Reports, or would like to check youhave the right ones, please ask your lecturer or tutor for assistance (if you are studyingat one of our locations). If you are studying by distance, please ask the lecturer who hasbeen assigned to you (which may be me). Alternatively, you can email me (MartinTurner, your unit co-ordinator) at m.turner@cqu.edu.au.A key thing for you to achieve in your ASS#1 is to make sure you have got hold of yourfirm’s Annual Reports for the last three years. As each Annual Report will have two yearsof financial statements, this will mean you will have the financial statements for yourfirm for the last four years.Read Your Firm’s Annual Report: Identify Clearly What Your Firm DoesCarefully and thoughtfully read through your firm’s latest Annual Report. For example,your firm’s latest Annual Report may be for the year ended 30 June 2018. While you dothis, note down key concepts and questions (KCQs) that occur to you. Identify areas ofyour firm’s financial statements you are having difficulty understanding, areas of itsbusiness that seem most important or critical to you, key challenges the firm appears tobe facing, how successful it appears to be in meeting these challenges and its apparentstrategy. Some people’s companies may have very long annual reports. There is no needACCT11059 Accounting, Learning & Online Communication ASS#1ASS#1 - 5to read every word (or page) of your Annual Report. Simply seek to gain an initialfamiliarity with your firm and its latest Annual Report.Discuss your KCQs with other people in the unit, for example with those at your ownlocation, or online on the ASS#1 Steps 1-3 forum on Moodle, or through our variousblogs, or by email, or on Facebook with other students. You can click on the link to ourunit’s Facebook page in the Communication section in Moodle and ask to be givenaccess. What similarities or differences are there between your firm and the firms ofother people and in the way they present their financial statements? Are you happywith the firm you have been given, or would you have preferred to be given a differentcompany? What concerns, if any, do you have at this stage?Know Your FirmFind useful news articles, blogs and videos about your firm, its industry and some of theopportunities and challenges your firm is facing. Provide links to these resources on yourblog. Also, comment on some other students’ blogs about their firms. My company isRyman Healthcare. Here are links to two videos produced by groups of residents in twoof Ryman Healthcare’s retirement villages. They are quite a bit of fun: 80-odd Years ofHappy and 80-odd Years of Disco. And they give some insights into Ryman Healthcare’sbusiness and customers. The first video, 80-odd Years of Happy, has gone viral with over8 million views. There is also a great video on the launch of the myRyman app in 2016;another on the launch of a new staff uniform and the work that went into the design ofthe new uniform; and another on a singer Rebecca Nelson who has performed at manyRyman villages. What do these videos suggest about the culture management areseeking to support at Ryman Healthcare?Discuss with others, perhaps f2f, through our blogs, Facebook, Moodle forums or emailabout what you learnt about each other’s firms. Also, discuss with others about howdiscussing with others helped, or did not help, you to understand more about what yourfirm does and about aspects of its business performance.Go to Studiosity. When in Studiosity, click on Upload your document and submit yourdraft KCQs and information on your firm for Step 3. This is 24/7 online support. You cansubmit draft work and ask for feedback from one of the Writing Specialists. For example,this can help you further develop your English writing and communication skills. You willreceive a turnaround within 24 hours for your requests. Comment on how you foundthe support you gained from Studiosity on our unit Facebook page or in ASS#1 Steps 1-3Forum on Moodle or through other online interactions (for example through yourblogs). Did you find the support useful, or not? How did others find it? Would you usethe Writing feedback support of Studiosity again? Why or why not?Comment on other people’s blogs. Tell us which was your favourite blog and why. Rateyour top three blogs (giving your opinions, supported with reasons and evidence).Include links to your top three blogs. Also, comment on your favourite blogs in theirblogs and on the Blog Links forum in the Communication section, the top section on theright-hand side of Moodle.Please allow about 6 – 6 ½ hours to complete this step.ACCT11059 Accounting, Learning & Online Communication ASS#1ASS#1 - 6Step 4: (5 marks)Step 4 involves you inputting your company’s financial statements into your spreadsheet.You can find your company’s spreadsheet by clicking on ‘Company Spreadsheet’ in thetop centre section on Moodle.Listen to the video ASS#1: Getting Started. You can also find this video in the Videossection on the left-hand side of Moodle. This will tell you what you need to do to tailorthe Company Spreadsheet to your firm. If you have any questions or difficulties withdoing this, please ask your lecturer or tutor for assistance (if you are studying at one ofour locations). If you are studying by distance, please ask the lecturer who has beenassigned to you (which may be me). Alternatively, you can email me (Martin Turner,your unit co-ordinator) at m.turner@cqu.edu.au.You will see your company’s spreadsheet has four worksheets: ‘Financial Statements’,‘Restated Financial Statements’, ‘Ratios’ and ‘NPV & IRR’. We will use the ‘FinancialStatements’ worksheet in our ASS#1 and the ‘Restated Financial Statements’, ‘Ratios’and ‘NPV & IRR’ worksheets in our ASS#2.Open your firm’s Financial Statements worksheet by clicking on the Financial Statementstab in your company’s spreadsheet.You will find in this worksheet some space for you to enter your firm’s Statement ofChanges in Equity, Balance Sheet and Income Statement. Carefully enter in each of thesestatements for your firm for the past four years. You will notice that your firm’s AnnualReports will each contain financial statements for two years. So even though you havedownloaded three years of Annual Reports in Step 3, this will give you four years offinancial statements.Check out the video “Entering your Financial Statements” which gives some great tips onhow to enter your firm’s financial statements into your spreadsheet. This is alsoavailable in the Videos section on the left-hand side of Moodle.Also, if you find difficulties in entering your firm’s financial statements into yourspreadsheet, go to Studiosity. When in Studiosity, click on Connect live. This is a realtime service, which is usually available from 5 pm to midnight Sunday to Friday (ie notSaturday night). They will be able to help you with specific questions you might have.Tip: Your firm’s financial statements may be called a range of different names,such as Consolidated Statement of Financial Position (which is your firm’sbalance sheet) and Consolidated Statement of Financial Performance (whichis your firm’s income statement).Tip: Your firm’s Statement of Changes in Equity may contain a series of columnsshowing changes in various sub-categories of equity. You can ignore thesecolumns. For your Statement of Changes in Equity, simply enter the totalcolumn in your spreadsheet.Please allow about 3 – 3 ½ hours to complete this step.ACCT11059 Accounting, Learning & Online Communication ASS#1ASS#1 - 7Step 5: (3 marks)Step 5 involves you writing down some of your ideas, reflections and reactions to readingChapter 2 and Chapter 3 (Sections 3.1 and 3.2) in the Study Guide.Read Chapter 2 (‘Understanding the Game’) and Sections 3.1 and 3.2 in Chapter 3(‘Introducing Financial Statements’) in the Study Guide. Read it like you would a novel orany book, actively seeking to engage with the author (who is me) and to understandwhat you are reading. What is the author trying to say? Let the author take you on ajourney: go with him and see what you think of some of the key ideas and conceptsbeing discussed.And while you do this, note down key concepts that occur to you. That’s right; just writethem down as you go along. Write them in your own words. Also, include any questionsthat occur to you as you are reading. What do you find confusing, difficult to understandor believe, boring, exciting or surprising? Include some of your key concepts andquestions (KCQs) in your Step 5.Your personal engagement with the reading is what I am interested in. Do not simplysummarise the readings. I will say it again, do not simply summarise the readings. I aminterested in your reactions, understanding, and questions from the readings. I knowwhat the readings say, as I wrote them. So simply giving me a summary of the readingswill not be telling me anything I do not already know.Use the words “I” and “me”. Different people will have different reactions to thereadings. Tell me what your reactions are. This is what I am interested in. Do not tell mewhat you think I might want to hear. Be genuine and honest in your reactions to thereadings. Give me something of yourself in your Step 5.There is a great exemplar for all the assessments of Danielle Bradley, a past student inour unit. These are available by clicking on ‘Exemplars: Danielle Bradley’ in the Feedbacksection on the right-hand side of Moodle. When you go to this link, you can check outDanielle’s ‘ASS#1 Steps 2-6’ which may give you some ideas about how you couldapproach your Step 5. Please note: some aspects of the assessments may have changed.Please allow 4 – 4½ hours to complete this step (if you have English as your secondlanguage, you may need to increase this time).Step 6: (3 marks)Step 6 involves you providing (and receiving) feedback to three other students in our uniton their draft ASS#1.The main benefit for you of Step 6 is in you giving quality and thoughtful feedback toothers in our subject. The process of thinking about the feedback you give to others willhelp you greatly with your own assignment as you think about what the assignmentrequires and how others have addressed these requirements for their own companies.ACCT11059 Accounting, Learning & Online Communication ASS#1ASS#1 - 8Prior to 5.00pm Friday Week 3, please: post draft work of your ASS#1 on your blog; provide a link to your blog on the Draft ASS#1 Feedback Forum and post in theDraft ASS#1 Feedback forum a comment that your draft ASS#1 is ready forstudent feedback and, if you wish, specific areas where you would particularlyvalue feedback for your ASS#1.Prior to 5.00pm Thursday Week 4, please ensure you have provided quality feedback toat least three other students, using the Peer Feedback Sheets for ASS#1 (see below).Include the feedback you have given to at least three other students in the unit in yourASS#1. Also, include and/or comment on any feedback others may have given you onyour draft ASS#1.Also, comment in your ASS#1 whether you found feedback from other students usefuland why this was, or was not, the case. You can include in your discussion both howuseful (or not) you found feedback you received from other students through yourinteractions with them f2f, on discussion forums, Facebook, on our blogs and throughother means.Please allow 3 – 3½ hours to complete this step.Please submit your ASS#1 Steps 3 – 6 as a single Word document and your firm’s Excelspreadsheet. Do not include your firm’s spreadsheet as a table in your Worddocument. Instead, make sure you submit your firm’s spreadsheet as a separate Excelfile. That way we can look into your spreadsheet’s cells.Include in your Word document links to your blog and any other resources you wish toinclude.Your ASS#1 should include your KCQs on your firm’s Annual Report, a link to yourfirm’s Annual Report (or include a pdf of your company’s annual report) and theresults of your discussions with other students (Step 3); your company’s spreadsheetwith its last four years of financial statements entered (Step 4); your KCQs for Chapter2 and Chapter 3 (Sections 3.1 and 3.2) (Step 5); and feedback you provided to at leastthree other students, and any feedback others may have given you on your draftASS#1 and your comments on how useful you found this and any other feedback frompeople in our unit in completing your ASS#1 (Step 6).Note: You should submit your KCQs for the Introduction and Chapter 1 (Step 1) by11.00am Monday Week 2 in ASS#1 Step 1 in Moodle.Note: Late penalties for all steps in ASS#1 (including Steps 1 and 2) will be calculatedbased on the due date for ASS#1 of 11.00am Monday Week 5.

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Other extensive salary proclamation incorporates just those things, which whenever incorporated into the benefit and misfortune articulation may misshape the unwavering quality of the figures. After acknowledgment the things are exchanged from other thorough salary to benefit and misfortune explanation. A couple of precedents are Actuarial increases or misfortunes on characterized advantage plans, unrealised additions and misfortunes on supporting. In spite of the fact that this idea helps in barring questionable strategies in swelling benefits or misfortunes of an organization, a complete rundown of all OCI things adequate to all bookkeeping bodies is yet to be figured (Dowd, 2002). 

There is just 1 thing adding up to $ 90,000 appeared in the OCI proclamation of 2016. Had this sum been incorporated into benefit and misfortune proclamation, the benefit owing to investors would have expanded by $ 90,000 preceding assessment. 

(ACCA, n.d.) 

FPFL has accurately demonstrated the income support hold in OCI, since there was sensible uncertainty whether the sum can be figured it out. 

OCI ought not be incorporated into assessing the execution of administrators of the organization, since there is dependably an uncertainty whether the sums will be figured it out.

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