Accounting Sample work program. July 2014
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1 r1274 Rebranded
2 Compiled by the Queensland Curriculum and Assessment Authority This work program is reproduced with the permission of Trinity Lutheran College. A work program is the school s plan of a course of study based on the relevant syllabus. Work programs allow for the characteristics of a school and its students to be considered when implementing the syllabus. School work programs must demonstrate that syllabus dimensions and objectives inform student learning. Work programs provide information about the school s plan for course organisation, an outline of intended student learning and the assessment plan as outlined in the work program requirements for that syllabus. Page 2 of 6
3 Course organisation and assessment plan Sem Hours Section Code Area of Study Inst no. Technique Conditions F/S 1 KPP 2 IE 3 APP CS1 Core Studies 1 1 Supervised; mins * F 27 CS2 Core Studies 2 2 Supervised written Supervised; mins; unseen short response task 2 18 ES5 Accounting for Non-current Assets 3 Supervised written mins F * 18 CS4 Budgeting (spreadsheeting) 4 Extended Response Unsupervised; 2 weeks; words 19 ES8 Accrual Accounting 5 Supervised; mins * 3 13 ES2 Accounting for Cash 6 Supervised written 21 ES11 Cash Flow Statements Supervised; mins S 21 ES9 Analysis of Financial Reports (spreadsheeting) 7 Supervised written Supervised; mins; Extended written response; min 600 words 4 10 ES6 Internal Controls 8 Extended response Unsupervised; 2 weeks; words S * 26 CS3 Integrated Accounting Package 9 Supervised; 3 x 50 mins * Verification 19 ES1 School-developed Investigation 10 Supervised written mins S * 1 Formative or Summative 2 4 Dimensions, i.e. 2 Knowledge and procedural practices 3 Interpretation and evaluation 4 Applied practical processes Page 3 of 6
4 Accounting student profile Student s Name: Teacher s Name: Sem Inst. Section Code Area of Study F/S KPP IE APP LOA 1 1 CS1 Core Studies 1 2 CS2 Core Studies 2 Formative Semester One Internal Results 2 3 ES5 Accounting for Non-Current Assets 4 CS4 5 ES8 Budgeting Accrual Accounting Formative Semester Two Internal Results Monitoring 3 6 ES2 Accounting for Cash ES11 Cash Flow Statement 7 ES9 Analysis of Financial Reports Summative Semester Three Internal Results 4 8 ES6 Internal Controls 9 CS3 Integrated Accounting Package Summative Verification 10 ES1 School-developed Investigation Summative Exit Standards and Exit Level of Achievement Page 4 of 6
5 Outline of intended student learning Year: 12 Semester: 4 Hours: 19 hours Area of study: ES1 School-developed Investigation (Accounting for Partnerships) Dimension: Knowledge and Procedural Practices Assessment technique: Supervised written Specific Objectives/Subject Matter Learning Experiences Knowledge and Procedural Practices Students should be able to: Identify, describe and explain: The nature of Partnerships The implications and ramifications of the Partnership Act How partnerships are formed The legal definition of a partnership The number of partners in a partnership The implications of the Act over the Partnership Agreement Apply fundamental accounting concepts to: Calculate goodwill Record changes in ownership of a partnership Prepare final accounts and reports for a partnership Distribute profit or loss through the Profit and Loss Appropriation account Select and organise data to: Prepare Income Statement and Balance Sheet extracts for a new partnership Inviting guest speakers from local partnerships Activity debating the need for a partnership agreement Discuss why groups of people would join a partnership Guided practice prepare journal exercises to show the formation of partnerships by different methods Guided practice prepare balance sheets to show the formation of new partnerships Activity calculate a new goodwill figure both by using and not using the account in the balance sheet Activity calculating the new revaluation of assets taken over by the partnership Activity use the Appropriation account to distribute profit and losses to partners Activity interpreting partners current accounts to determine what drawings have been made Guided practice calculation of the new profitsharing ratios when there is a change in ownership Guided practice using the Capital Adjustment account to record any necessary adjustments to the capital of existing partners when the ownership changes, including Adjusting the accounting records Admitting a new partner Adjusting bad debts and provision for doubtful debts Page 5 of 6
6 Outline of intended student learning Year: 12 Semester: 4 Hours: 26 hours Area of study: CS3 Integrated Accounting Package Dimension: Applied Practical Processes Assessment technique: Practical Assessment (supervised) Specific Objectives/Subject Matter Learning Experiences Applied Practical Processes Students should be able to: Solve complex accounting problems using an accounting package to: Analyse and select the appropriate manner to record a variety of financial transactions Record the complete accounting process for a sole trader, including GST, perpetual inventories and the concept of subsidiary ledgers and control accounts for accounts receivable and accounts payable Record balance day adjustments at the end of the accounting period Record the necessary bank reconciliation procedures Record the rollover to a new accounting period including reversing entries Apply complex concepts and related reasoning and skills to organise, process and report the following accounting information: Bank Reconciliation Statement Transactions log Trial Balance Inventory reports Accounts Receivable & Accounts Payable reports Income Statement Balance Sheet Discussion of the differences between manual accounting and computerised accounting using an accounting package Using computers and the internet Guided practice through an exploration of MYOB software capabilities to cater for the following transactions or actions for a trading entities: Creating a new business The command centre Changing account lists Entering current balances Cash receipts Cash payments Deleting transactions Reversing transactions Cash and credit purchase of inventories Cash and credit sale of inventories Cash paid to suppliers Cash received from customers Drawings Bank Reconciliation Cash and credit purchase returns Writing off bad debts Bad debts recovered Balance day adjustments End of period rollover Reversing entries Independent practice of a variety of MYOB activities Page 6 of 6
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