Handbook Mgsm840

MGSM840
Accounting for Management

2012 Term 1
Associate Professor Guy Ford
UNIT GUIDE
North Ryde FMBA Thursday 9am 1pm
Email: Phone: Fax:
guy.ford@mgsm.edu.au + 61 2 9850 7813 + 61 2 9850 9019
MACQUARIE GRADUATE SCHOOL OF MANAGEMENT
MGSM840 Accounting for Management

1. About this unit Credit Points: Contact Hours: 2. Unit Description An introduction is provided to Financial Accounting, Management Accounting and the analysis of the Financial Accounting statements, the Profit and Loss Statement, the Balance Sheet, and the Statement of Cash Flows. This unit aims to equip managers with the ability to analyse and interpret financial data, and use their knowledge for projecting and assessing the performance of companies and business units. 3. Unit Objectives An introduction to accounting concepts and practice. Provides a basic understanding of and ability to analyse financial statements such as statements of financial position and performance, statements of cashflows, and internal budgets. Explores concepts including short-term liquidity and management of working capital. Examines several internal management reporting concepts such as costing systems, financial planning and budgeting, break even analysis, contribution margins and cost volume profit analysis. It examines the links between accounting and the planning, control, accountability and decision making functions within organizations. An important part of the course will be practical topic assignments, and the preparation, in syndicate, of a detailed analysis of an organisations annual report. 4. Unit Alignment with MGSMs Mission-Driven Attributes Leadership: Develop skills and knowledge required of business leaders with respect to the interpretation and strategic use of accounting information. Global mindset: Examples used in this unit will be sourced from Australian and international companies. Students are also encouraged to share management accounting practices within their own experiences, which are influenced by aspects such as company values and cultural norms, laws and legislations, and differences in industry best practices. Citizenship: Understand the context of financial reporting in the wider array of company disclosure for all stakeholders. Understand the importance of honest and ethical accounting practices. Creating sustainable value: Analysing, interpreting and making use of accounting information in order make informed business decisions that maximise shareholder value. 4 Total: 40 hours
_____________________________________________________________________________________________________ Updated 11 November 2011 Page 2 of 22 NB This unit outline is subject to change. For latest version refer to Student Website

5. Unit Requirements Students are required to: Prepare for and participate in seminars; Complete two separate assessment components through the unit (25% each); Complete a three-hour, closed-book examination (50% of total unit mark). 6. Classes Students are required to attend all classes. The topics and readings are as follows:
Session Topic The Nature of Accounting Unit Notes Session 1 Hoggett (Textbook) Chapter 3 2 The Accounting Cycle and Bookkeeping Unit Notes Session 2 Hoggett (Textbook) Chapters 4 & 5 3 Adjusting Entries and Financial Statements Unit Notes Session 3 Hoggett (Textbook) Chapter 24 4 Statement of Cash Flows Unit Notes Session 4 Hoggett (Textbook) Chapters 18 & 19 5 Working Capital Analysis Unit Notes Session 5 Hoggett (Textbook) Chapter 25 6 Analysis of Financial Statements Unit Notes Session 6 Hoggett (Textbook) Chapter 25 7 Analysis of Financial Statements Unit Notes Session 7 Hoggett (Textbook) Chapter 9 8 Management Accounting Issues 1 Unit Notes Session 8 Hoggett (Textbook) Chapter 11 9 Management Accounting Issues 2 Unit Notes Session 9 Hoggett (Textbook) Chapter 12 10 Revision Unit Notes Session 10 Readings Hoggett (Textbook) Chapters 1 & 2 1

19 24 March 2012 Final Exam
The basic format for classes will be: Lectures Analysis of previous and current assignments by syndicate groups Class quizzes Previewing the assignments for next lecture. You are encouraged to access course materials from, and conduct research for the syndicate project using the class webpage (for instructions and id/password see internet access sheet in your binder). The following can be downloaded from your class webpage: course outline assignment answers, powerpoint slides and sample test and exam
PART A BASIC ACCOUNTING CONCEPTS & FINANCIAL STATEMENT PREPARATION
The Nature of Accounting Topic 1
The Accounting Cycle & Bookkeeping Topic 2
Adjusting Entries & Financial Statements Topic 3
Statement of Cash Fl ows Topic 4
PART B
FINANCIAL STATEMENT ANALYS IS AND RELATED ISS UES Analysis of Financial Statements Topic 6
Working Capital Analysis Topic 5
Analysis of Financial Statements Topic 7
PART C Mg t Accounting Topic 8 Cost Concepts
INTERNAL MANAGEMENT REPORTING Short Term Mg Topic 10 t Pl anning Budgeting Topic 9 & Planning
Topic 8
Topic 9
Topic 10

7. Assessment Tasks The unit mark will be made up of three parts: Assessment Component Due 2 February 2012 (Week 4) 1. In-Class Tests 23 February 2012 (Week 7) 15 March 2012 (Week 10) 2. Syndicate Project (Financial Statement Analysis) 25% Weighting
15 March 2012 Exam week: 19 24 March 2012
25%
3. Final Examination Total
50% 100%
Please note that to pass the subject students must pass the final examination and perform satisfactorily in each of the remaining components. In addition, to obtain an overall grade of HD for the subject, the students must also obtain an HD in the final examination. Late work will be penalised at a rate of 10% of the maximum mark per calendar day up to the total value of the assessment component. 7.1 In-Class Tests Length: Format: Dates 1 hour each To be discussed in class 2 February 2012 (Week 4) 23 February 2012 (Week 7) 15 March 2012 (Week 10) Weighting: 25%
Assignments
Session 1 - The Nature of Accounting Class Assignment Questions to consider: 1. 2. 3. The activities of accountants embrace much more than bookkeeping Why? Who are the principal users of accounting information? Many organisations provide financial information to external users in excess of regulatory requirements. Why would they do so given the costs of providing such information? What do the following equations indicate? Assets = Liabilities + Owners Equity Profit = Revenue Expenses 5. 6. What is the purpose of setting accounting standards? Accounting is irrelevant to decision-making because it only relates to the past. Do you agree? Why or why not? (solutions online)
4.
Assignments
Session 2 - The Accounting Cycle and Bookkeeping Class Assignment questions to consider: A. Basic Accounting Concepts 1. 2. Mr Wong purchased a machine and paid for it by cheque. Does this affect the accounting equation? Why do we treat the machine as an asset? Sally Lim, a sole trader, used her business cheque account to pay for her home electricity bill. Knowing that people refer to electricity as an expense, she has treated it as such in the accounting records of the business. What would you advise Sally? Harry Wong, an architect, purchased a photocopier worth $2000 from George Brown. George Brown accepted $2,000 worth of architectural services from Mr Wong in exchange. Should this transaction be recorded in the books of Mr Wong? What effect would this transaction have on the accounting equation? What problems do you foresee if this transaction is not recorded? David Glass, a printer, claims he has made neither a profit nor a loss over the past 12 months as his bank balance at 30 June this year is exactly the same as it was on 30 June last year. Do you necessarily agree with Mr Glass? The Statement of Financial Position shows how much a business is worth. Do you agree? Discuss (solutions online) B. The Recording of Transactions 6. 7. Debits are good and credits are bad. Do you agree with this statement. The total debits equal total credits in the trial balance. Therefore, the interim financial statements can be prepared as obviously no errors were made in the recording process. Is this statement correct? Why? Closing the ledger means that all accounts are set back to zero, and the recording process can be started again for the new period. Is this statement correct? Why? (solutions online) Practical Exercises: Exercise 3.2 Page 111 of Textbook Problem 3.2 Page 117 of Textbook Problem 3.4 Page 119 of Textbook (solutions online)
3.
4.
5.
8.
Assignments
Session 3 - The Accounting Statements Class Assignment Questions to consider: 1. 2. 3. What type of organization would be suited to use: (i) a cash basis of accounting, (ii) an accrual basis of accounting. Explain the reasons for your choices. What are the accounting processes necessary at the end of the financial year to be able to prepare the financial statements. Why are adjusting entries necessary? Surely they cause too much delay in preparing financial statements, and the financial effect of any entries made is immaterial in the long run. Respond to this criticism. If users are to better understand financial statements, they must recognize the relationships between items in the profit and loss statement and the balance sheet. Discuss. (solutions online) Practical Exercises: 1. Exercise 4.1 Page 165 of Textbook 2. Problem 4.3 Page 172 of Textbook 3. Problem 4.6 Page 174 of Textbook (solutions online)
4.
Assignments
Session 4 - Cash Flow Analysis Class Assignment questions to consider: 1. Define each of the following as either an operating, investing or financing activity: 2. 3. payment to employees for wages receipt from sale of goods to customer receipt from collection of loan proceeds from the issue of debentures payment for the purchase of land and buildings repayment of mortgage loan payment of dividends receipt of interest from bills receivable proceeds from sale of equipment payment for income tax.
A statement of cash flows which has been given to you by your accountant has indicated a net cash inflow from financing activities. Suggest reasons for this inflow. In what way is the cash flow statement (a) similar to the statement of financial performance (b) different to the statement of financial performance? (solutions online)
Practical Exercises:
Exercise 24.4 Page 1033 of Textbook Exercise 24.12 Page 1040 of Textbook (solutions online)
Assignments
Session 5 - Working Capital Analysis Class Assignment questions to consider: 1. 2. What are some of the limitations in using the average inventory turnover ratio to evaluate inventory management? Sam Gregg is the Credit Collections Manager of ABC Ltd. Of late, the Days Receivable (also known as Average Collection Period) has blown out, increasing by another 25 days. Although the Sales Director of ABC is unhappy with Sam, Sam believes he is not to blame. Why might Sam not be to blame for the deterioration in collection period? (solutions online) Practical Exercises:
Exercise 19.5 Page 817 of Textbook (solutions online)
Assignments
Session 6 - Analysis of Financial Statements Class Assignment questions to consider: 1. 2. How do the financial information needs of owners and creditors differ? An accounting student was presented with the previous two years profit and loss statements for company A and company B. The student looked no further than the bottom line, the net profit, which showed: Year 1 $ 80,000 $100,000 Year 2 $150,000 $150,000
Company A Company B
The student replied, company A has been more profitable in the second year as it has increased its profit by $70,000 over year 1, whereas company B has only increased its profit over year 1 by $50,000. What other factors should be taken into consideration before a conclusion could possibly be reached? 3. 4. What ratios might be used to predict an organizations financial failure? What other signs may alert the analyst that there are financial difficulties? Due to higher inflation, diminishing cash flows and poor performance over the past twelve months, the directors decided to revalue several fixed assets that had previously been disclosed at historical cost. They also decided not to write off bad debts until after the balance date and to run down inventory balances before closing the books. Discuss the impact of this on a financial statement analysis conducted on the company. (solutions online)
Assignments
Session 7 - Analysis of Financial Statements No pre-prescribed questions.
Assignments
Session 8 - Management Accounting 1 Class Assignment questions to consider: 1. 2. Why it is important to determine the cost of products/services? Applying overhead as a percentage of direct labor dollars is one of the oldest methods. It is certainly far and away the most common. The percentage of direct labor cost is derived by dividing the total manufacturing overhead of a production department by the direct labor cost of this department. What are the assumptions implicit in this statement and possible limitations? Why might a firm adopt direct costing? What are some of the advantages? I dont understand, commented an accounting student, Variable costs per unit remain constant, yet fixed costs per unit vary with the level of activity. I thought fixed costs remained constant. Discuss. Joinery products Pty Ltd purchased a machine some years ago. The annual depreciation charge of the machine is $8,900. Three different items could be produced by the machine at an annual operating cost of $15,000. The following information has been provided: (solutions online) Revenue ($) 47,000 68,000 33,000 Additional production costs ($) 24,000 42,000 10,000 (solutions online)
3. 4.
5.
Item 1 Item 2 Item 3
Which item do you suggest should be manufactured? Explain which costs were relevant in making your decision. Identify sunk costs. Practical Exercises: Exercise 9.3 Page 411 of Textbook Exercise 9.12 Page 414 of Textbook Problem 9.1 Page 415 of Textbook (solutions online)
Assignments
Session 9 Management Accounting 2 Class Assignment questions to consider: 1. The owner-manager of a small business enterprise was heard to make the following remark: Break-even analysis has little relevance for my business. I am not in business to break even, but to make profits. Do you agree? Explain your position. How can analysing differences between planned and actual contribution margin help in the control aspect of management? (solutions online) Practical Exercises: Exercise 11.9 Page 489 of Textbook Problem 11.2 Page 491 of Textbook (solutions online)
2.

7.2 Syndicate Project (Financial Statement Analysis) Length: Format: Due: 5,000 words Report 15 March 2012
Weighting: 25% Members of your syndicate are all employed as analysts by a major merchant bank. A significant client of the bank wishes to invest a substantial amount of capital in a company listed on the local stock exchange and seeks the banks assistance in identifying the company. The investment is to be of a long-term nature and the investor prefers to invest in companies with strong financial fundamentals. As part of the process of identifying a company in which the client might invest, your syndicate is expected to conduct an analysis of the financial statements of that company and one or more of its major competitors listed on the same stock exchange. In addition, your syndicate must submit a report indicating whether or not the client should invest in the selected company, the major competitor(s), or refrain from investing in the industry altogether. Your lecturer will indicate the companies you are to study on a term by term basis. Your analysis may take the following form: 1. A review of industry-specific factors (e.g. level of competition, barriers to entry) that would be material to the clients decision. This should include a brief review of recent share price movements. 2. A review of current and expected economic conditions (e.g. inflation, recession) that would be material in forming your recommendation. 3. An analysis of the companys and competitors recent financial performance. This analysis should include: (a) A table of financial ratios for the most recent five year period. The ratios selected should consider: (i) (ii) (iii) (iv) (v) Liquidity Profitability short -term asset management Risk leverage and capital structure
You should be selective in your choice of ratios. While you are expected to discuss all of the above issues, greater coverage should be given to those particularly helpful to your analysis. (Definitions of ratios together with actual ratio calculations should be attached to your report as an appendix). (b) A discussion of the financial ratios you have calculated, highlighting the financial strengths and weaknesses of each company as revealed by your ratio analysis.

(c) A trend analysis over the last five years. This analysis should seek to identify significant trends (e.g., significant differences in growth rate between (i) sales and inventory; (ii) sales and accounts receivable; and (iii) widening or narrowing of difference between sales revenue and cash flows from operations). You may wish to make use of techniques such as index numbers in this part of your analysis. (d) Some elementary horizontal analysis to identify items in the financial statements which have showed the most significant changes over the last five years. Try to identify reasons for those changes. (e) Comment on the relative strengths and weaknesses of your entire analysis. Specifically referring to the companies analyzed in your report, your discussion should focus on what your analysis have accomplished and what are the limitations. Your report should not exceed 5,000 words (approximately 15 typed A4 pages), excluding appendices. Your report should be professionally presented as both presentation and content will play a part in the determination of final marks awarded. The due date for report submission will be advised in class. Marks will be deducted for late submission at the rate of 10% of the maximum attainable mark per calendar day. The syndicate report will be assessed as a whole and the final grade applied to all members of the syndicate. 7.3 Final Examination Duration: Format: Date: 3 hours plus 10 minutes reading time Closed book exam Exam week: 19 24 March 2012
Weighting: 50% The exam format will be closed book, and will consist of a combination of multiple choice, short answer and essay style questions. More details on the exam will be provided in class. The final exam will cover: Lectures and unit notes Text and reference book chapter topics Assignments and In-class discussions The final exam will cover all materials of the whole term. The MGSM Examination period in Term 1 2012 is from 19 March to 24 March You are expected to present yourself for examination at the time and place designated in the MGSM Examination Timetable. The timetable will be available on 31 January 2012 at https://students.mgsm.edu.au/sydney/timetable/exams/

The only exception to not sitting an examination at the designated time is because of documented illness or unavoidable disruption. In these circumstances you may wish to consider applying for Special Consideration. Information about unavoidable disruption and the special consideration process is available at https://students.mgsm.edu.au/sydney/forms/ If a Supplementary Examination is granted as a result of the Special Consideration process the examination will be scheduled after the conclusion of the official examination period. You are advised that it is Macquarie University policy not to set early examinations for individuals or groups of students. All students are expected to ensure that they are available until the end of the teaching term that is the final day of the official examination period. Extension and Special Consideration Request Extension requests for assignments must be made to your lecturer with appropriate evidence to support the request. Each request will be treated on its merits. MGSM is committed to equity and fairness in all aspects of its learning and teaching. In stating this commitment, MGSM recognises that there may be circumstances where a student is prevented by unavoidable disruption from performing in accordance with their ability. MGSM has a policy on special consideration requests that may be found at https://students.mgsm.edu.au/sydney/forms/. MGSM recognises at times that an event or set of circumstances may occur that: Could not have reasonably been anticipated, avoided or guarded against by the student AND Was beyond the students control AND Caused substantial disruption to the students capacity for effective study and/or completion of required work AND Substantially interfered with the otherwise satisfactory fulfilment of unit or program requirements AND Was of at least three (3) consecutive days duration within a study period and/or prevented completion of a formal examination. This policy is instituted to support students who experience serious and unavoidable disruption such that they do not reach their usual demonstrated performance level. 8. Required and Recommended Texts and/or Materials Prescribed Text Hoggett, J., Edwards, L., Medlin, J. & Tilling, M., 2009, Accounting, 7th Edition + WileyPlus Registration Card + Sustainability Supplement, John Wiley & Sons, ISBN: 9781742465876 * IMPORTANT: The 7th edition is the most recent edition of the text and is the basis for the exercises in the 840 course offered at MGSM. Textbook lists for Sydney classes are available at https://students.mgsm.edu.au/sydney/textbooks/. For information on textbook prices and online ordering, please refer to the Co-Op Bookshop webpage at http://www.coop-bookshop.com.au. Unit Webpage The web page for this unit can be found at: https://learn.mq.edu.au/

9. Policies Academic Honesty Policy It is a fundamental principle that all staff and students act with integrity in the creation, development, application and use of ideas and information. This means that: all academic work claimed as original is the work of the author making the claim all academic collaborations are acknowledged academic work is not falsified in any way when the ideas of others are used, these ideas are acknowledged appropriately. You should be familiar with the: University Policy on Academic Honesty http://www.mq.edu.au/policy/docs/academic_honesty/policy.htm University Statement on Ethics http://www.mq.edu.au/ethics/ethic-statement-final.html The policies and procedures explain what academic honesty is, how to avoid it, the procedures that will be taken in cases of suspected dishonesty, and the penalties if you are found guilty. Penalties may include a deduction of marks, failure in the unit, and/or referral to the University Discipline Committee. Examples of dishonest academic behaviours are: Plagiarism Deception Fabrication Sabotage Grading Policy The University operates on the premise that through assessment students are encouraged to engage in their education, rather than merely pursue grades. The grades that you achieve at MGSM reflect assessment of the extent to which you have met the learning outcomes of a unit. Marks awarded in the continuous assessment items will not automatically guarantee a specific grade. Final grades for this unit are formally determined at the Examiners' Meeting, in accordance with University assessment procedure. NOTE: It is necessary to achieve an overall pass in the individual assessment to pass this subject. The following grade descriptors are university-wide standards used to determine your final grade for this unit. High Distinction Provides consistent evidence of deep and critical understanding in relation to the learning outcomes. There is substantial originality and insight in identifying, generating and communicating competing arguments, perspectives or problem solving approaches; critical evaluation of problems, their solutions and their implications; creativity in application as appropriate to the discipline.

Distinction Provides evidence of integration and evaluation of critical ideas, principles and theories, distinctive insight and ability in applying relevant skills and concepts in relation to learning outcomes. There is demonstration of frequent originality in defining and analysing issues or problems and providing solutions; and the use of means of communication appropriate to the discipline and the audience. Credit Provides evidence of learning that goes beyond replication of content knowledge or skills relevant to the learning outcomes. There is demonstration of substantial understanding of fundamental concepts in the field of study and the ability to apply these concepts in a variety of contexts; convincing argumentation with appropriate coherent justification; communication of ideas fluently and clearly in terms of the conventions of the discipline. Pass Provides sufficient evidence of the achievement of learning outcomes. There is demonstration of understanding and application of fundamental concepts of the field of study; routine argumentation with acceptable justification; communication of information and ideas adequately in terms of the conventions of the discipline. The learning attainment is considered satisfactory or adequate or competent or capable in relation to the specified outcomes. Fail Does not provide evidence of attainment of learning outcomes. There is missing or partial or superficial or faulty understanding and application of the fundamental concepts in the field of study; missing, undeveloped, inappropriate or confusing argumentation; incomplete, confusing or lacking communication of ideas in ways that give little attention to the conventions of the discipline. Grades awarded will be aligned to the following numerical ranges: High Distinction 85-100
GRADE %
Distinction 75-84
Credit 65-74
Pass 50-64
Fail 0-49
Attendance Policy The interactive environment of the classroom is central to the MGSM experience. Students are required to attend all classes for the duration of each class. We recognise that exceptional circumstances may occur circumstances such as unavoidable travel on behalf of your organization or the serious illness or injury of you or a close family member. Special consideration may be given for a maximum of 20% non-attendances for such circumstances as long as, where possible, lecturers are notified in advance and supporting documentation provided. Failure to abide by these conditions may result in a Fail grade being recorded. Planning Your Time The unit is based on an average student workload of 160 hours; made up of 40 hours face to face contact and 120 hours unsupervised private study and group work.

Disclaimer These unit materials and the content of this unit are provided for educational purposes only and no decision should be made based on the material without obtaining independent professional advice relating to the particular circumstances involved.

10. Session Topics and Readings
PART A: BASIC ACCOUNTING CONCEPTS AND FINANCIAL STATEMENTPREPARATION
Session 1: The Nature of Accounting The accounting context, accounting for decision making, various types of organizations, distinction between internal and external users of accounting reports, accounting principles/conventions, and an introduction to accounting concepts. References Hoggett (Textbook) Chapters 1 & 2 Unit Notes - Session 1
Session 2: The Accounting Cycle and Bookkeeping Transaction analysis, classification of accounts, the accounting equation, the recording cycle: transactions, classification, journals, ledger accounts, trial balance and final reports. References Hoggett (Textbook) Chapter 3 Unit Notes - Session 2
Session 3: Adjusting Entries and Financial Statements Balance sheet elements and classification, issues of reporting and disclosure, accrual accounting and provisions, income statement elements and classification, revenue and expense recognition, the relationship between external financial reports. Historical cost accounting framework, closing entries, adjusting entries, non-current assets, depreciation, inventory and bad debt are also examined. References Hoggett (Textbook) Chapters 4 & 5 Unit Notes - Session 3
Session 4: Statement of Cash Flows Differences between cash and accrual accounting, statement of cash flows, and the relationship between the balance sheet and cash flows. References Hoggett (Textbook) Chapter 24 Unit Notes - Session 4

PART B: FINANCIAL STATEMENT ANALYSIS AND RELATED ISSUES
Session 5: Working Capital Analysis Concept of working capital and related management issues; use of accounting analytical techniques to evaluate and inform. References Hoggett (Textbook) Chapters 18 & 19 Unit Notes - Session 5
Session 6: Analysis of Financial Statements Analysis and interpretation of financial reports, common size comparisons; liquidity ratios, leverage and capital structure ratios, profitability ratios and trend analysis. References Hoggett (Textbook) Chapter 25 Unit Notes - Session 6
Session 7: Analysis of Financial Statements Review of annual report assignment. Analysis and interpretation of financial statements (continued). References Hoggett (Textbook) Chapter 25 Unit Notes - Session 7

PART C: INTERNAL MANAGEMENT REPORTING
Session 8: Management Accounting 1 Introduction to management accounting, overview of costing methodologies, fixed and variable costs, classification of costs. References Hoggett (Textbook) Chapter 9 Unit Notes - Session 8
Session 9: Management Accounting 2 Control systems, cost allocation, contribution approach, break-even analysis, and measuring responsibility center profits. References Hoggett (Textbook) Chapter 11 Unit Notes - Session 9
Session 10: Revision

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MGSM840

Accounting for Management

Associate Professor Guy Ford

North Ryde FMBA Thursday 9am 1pm

Email: Phone: Fax:

guy.ford@mgsm.edu.au + 61 2 9850 7813 + 61 2 9850 9019

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

The Nature of Accounting Topic 1

The Accounting Cycle & Bookkeeping Topic 2

Adjusting Entries & Financial Statements Topic 3

Statement of Cash Fl ows Topic 4

Working Capital Analysis Topic 5

Analysis of Financial Statements Topic 7

PART C Mg t Accounting Topic 8 Cost Concepts

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

15 March 2012 Exam week: 19 24 March 2012

3. Final Examination Total

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

Exercise 19.5 Page 817 of Textbook (solutions online)

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

Item 1 Item 2 Item 3

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

PART A: BASIC ACCOUNTING CONCEPTS AND FINANCIAL STATEMENTPREPARATION

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

MACQUARIE GRADUATE SCHOOL OF MANAGEMENT

MGSM840 Accounting for Management

Session 10: Revision

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