La Trobe Business School

CORPORATE REPORTING
[ACC2CRE]

Subject Learning Guide

Semester 2, 2016

Bundoora, Dandenong, Sydney

Subject Coordinator:
Associate Professor Dr Jahangir Ali

La Trobe University

Table of Contents
SUBJECT DETAILS
GENERAL DETAILS
ENROLMENT REQUIREMENTS
STAFF CONTACTS
SUBJECT DESCRIPTION
SUBJECT INTENDED LEARNING OUTCOMES (SILOS)
GRADUATE CAPABILITIES
LEARNING ACTIVITY SUMMARY
ASSESSMENT AND FEEDBACK SUMMARY
LEARNING RESOURCES
STUDENT FEEDBACK ON SUBJECT SURVEY
SUMMARY OF SFS FEEDBACK FROM LAST YEAR

3
3
3
3
4
4
4
5
6
6
6

POLICIES, PROCEDURES AND GUIDELINES

ACADEMIC INTEGRITY
SPECIAL CONSIDERATION
EXTENSIONS, LATE SUBMISSIONS AND PENALTIES
RULES-COLLEGE/SCHOOL/DISCIPLINE-SPECIFIC INFORMATION

7
7
7
8

SCHEDULE OF LEARNING ACTIVITIES

10
10
-

SESSION PLAN
LEARNING ACTIVITY DETAILS
LEARNING ACTIVITY COLLEGE/SCHOOL/DISCIPLINE-SPECIFIC INFORMATION

ASSESSMENT AND FEEDBACK DETAILS

DETAILED GRADING CRITERIA
ASSESSMENT TASK 1: ON-LINE QUIZ
ASSESSMENT TASK 2: GROUP ASSIGNMENT
ASSESSMENT TASK 3: FINAL EXAMINAITON

11

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SUBJECT DETAILS
GENERAL DETAILS
Subject Code:

ACC2CRE

Subject Title:

Corporate Reporting

Teaching Period:

Semester 2

Location(s):

Bundoora, Dandenong, Sydney

Credit Points:

15

Mode:

Internal

Level:

Two

ENROLMENT REQUIREMENTS
Prerequisites:

ACC1IFA/ ACC1AIS

Co-requisites:

Nil

Incompatibles:

Nil

Assumed Skills &

Knowledge:

It is assumed that students have understanding in fundamental accounting

principles

Special Study
Requirements:

The unit is delivered using a blended format integrating online and face to face
content delivery and learning activities. Each topic builds on knowledge and skills
developed in earlier topics to support the progressive acquisition of knowledge.
Therefore students are required to complete the weekly home-study as well the on-line
learning program and attend twelve (12) face to face workshops. The learning
process in this unit tends to be on learning through a cycle of action-and-reflection that
combines:
1.
2.
3.
4.
5.

Weekly reading program;

Weekly online video presentations on specific accounting concepts;
Weekly practice activities through WileyPlus;
Weekly ungraded knowledge check e-quizzes through WileyPlus;
Analysis, interpretation and reflection through the participation in
workshops

To gain the maximum learning experience you must complete learning activities
fully, and be familiar with the content material prior to attending the weekly
workshops. The workshops are structured authentic learning experiences that
aim to enable you, to apply your knowledge and understanding of accounting
concepts to real life situations and problems. Consequently students must be
familiar with the content of the case studies or tutorial questions and be prepared
to contribute to the dialogue on the contemporary accounting issues under
consideration. Annotated solutions will be posted to LMS by the end of each week.
The normal workload expectations of a student are approximately 5 hours per
week. It may be that in periods where you need to complete assessment tasks or
examinations, the workload may be greater.

Students with special needs whose participation in this subject might be

limited by any study requirements are encouraged to consult the Equity and
Access Unit (EAU). Further information and contact details for the EAU are
available at http://www.latrobe.edu.au/equity/
STAFF CONTACTS

Role

Campus

Name

Email

Telephon
e

Room

Subject
Coordinator

Bundoora

A/Professor Dr
Jahangir Ali

m.ali@latrobe.edu.au

61 3 9479
5177

SS123

Instance
Coordinator

Dandenong

Ms Rema
Gurunathan

rema.gurunathan@chisholm.
edu.au

Instance
Coordinator

ACN

Damian Bridge

BRID@learning.auscampus.n
et

La Trobe University

SUBJECT DESCRIPTION
Corporate Reporting covers corporate financial accounting and reporting at an undergraduate level. The
purpose of the subject is to enable you to develop knowledge in understanding the Financial Reporting
Standards and their use in the accounting measurement and disclosure practices. The subject focuses on
the Australian external reporting environment, and the role of conceptual framework and its relevance to
financial reporting. It also deals with the evaluation and application of selected accounting standards for
property, plant and equipment, intangible assets and income tax. Accounting for consolidation, equity
investments and joint ventures are also discussed in the subject. This subject is designed to meet the
preliminary requirements of the Institute of Chartered Accountants in Australia and New Zealand (CA) and
the Certified Public Accountants (CPA) Australia. Additionally, it provides the necessary background for
understanding the financial reporting requirements in Australia.
SUBJECT INTENDED LEARNING OUTCOMES (SILOS)
Upon successful completion of this subject, you should be able to:
1

Apply the regulatory framework for financial reporting in Australia, use them in practical situations
and provide arguments for and against accounting regulations and international harmonization

Discuss the role of a conceptual framework, its relevance to financial reporting and critically evaluate
the existing framework

Analyse and apply accounting standards with regard to non-current assets, accounting for income
taxes and the preparation of corporate financial statements

Prepare consolidated financial statements on the basis of Australian Accounting Standards, learn how
to account for equity investments and accounting entries for joint ventures

Appraise the economic consequences of using different accounting methods on the financial
statements

Critically evaluate the information needs of users of financial statements including social and
environmental performance in addition to mandatory requirements for the preparation and
presentation of financial statements

FACULTY GRADUATE CAPABILITIES

The following Graduate Capabilities (GCs) are evaluated in this subject:
GC

GC Point

Writing

mid-point

Speaking

mid-point

Inquiry/Research

mid-point

Critical Thinking

mid-point

Creative Problem Solving/ Synthesis

mid-point

Teamwork

mid-point

Information Literacy

mid-point

Ethical Awareness

mid-point

LEARNING ACTIVITY SUMMARY

Learning Activity:

Schedule

Online Lectures/Activities Prior attending the weekly workshops students

must watch online video presentations and complete all the learning
activities that are available on LMS.

Weeks 1-12

One 2 hours workshop per week delivered face-to-face

Weeks 1 12

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ASSESSMENT AND FEEDBACK SUMMARY

Assessment Tasks:

Due Date

On-line Quizzes (2 individual

quizzes)
Quiz 1:
Open Sunday, 28 August at
5.00p.m.
Closes Monday, 29 August at
5.00p.m.

Quiz 2:
Open Sunday, 25 September at
5.00p.m.
Closes Monday, 26 September at
5.00p.m.

GCs

Comments

1- 6

Midpoint

20%

Students will be
required to answer
multiple choice
questions focusing on
the prescribed
materials from the
preceding weeks.
There will be 2 online
quizzes. They will be
held in week 5 and
week 9, and made
available to students
over a 24 hour period.
Each quiz will
represents 10% of the
final grade and
students will have 2
attempts at each online
quiz.
It is the students
responsibility to have
reliable internet
connection and full
access to LMS on the
date of the quizzes.

29 August,
2016
(5.00 p.m.)

10%

26
September,
2016
(5.00 p.m.)

Workshop case study

To be completed outside the workshop
and must be submitted electronically via
Turnitin.

SIL
Os

10%

1-6
Week 7

Midpoint

20%

There will be a group

case study to be
submitted in week 9.
Students must form a
group comprising of 4
students.

Final Examination

Weeks 13-16

1-6

Midpoint

60%

3 hours

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LEARNING RESOURCES

Reading Type

Title

Author and Year

Publisher

Prescribed
(Essential)

Financial Reporting (1
Edition)

Loftus et al. (2015)

John Wiley & Sons,

Australia

Supplementary

Australian Financial
Accounting (7th Edition).

Deegan C. (2012)

Irwin McGraw-Hill,
Australia

Company Accounting in
Australia (9th Edition).

Leo, K.J., Hoggett., J.R.

&
Sweeting, J. (2015)

John Wiley

CPA Australia (2016)

Pearson, Australia

ICCA (2016)

John Wiley & Sons Inc.

st

The CPA Australia,

Accounting Handbook
2016
or
The Institute of Chartered
Accountants in Australia,
Financial Reporting
Handbook 2016

STUDENT FEEDBACK ON SUBJECT SURVEY

The Student Feedback on Subjects (SFS) Survey is part of the quality assurance process that occurs
across the university. In this survey you are invited to tell us about your learning experiences in this
subject. Your views will be taken seriously and will assist us to enhance this subject for the next group of
students. The surveys are anonymous and will be distributed prior to the end of the teaching period.

SUMMARY OF SFS FEEDBACK FROM LAST YEAR

Currently, this subject is taught in a blended learning mode from Semester 1, 2016. There are
two online quizzes and one group assignments are included in the subject. This subject
has also incorporated comprehension questions, case studies and exercises in the
workshops in order to provide detail information about corporate reporting. Case studies
have included in this subject so that student will understand the application of Accounting
Standards. All workshops are run by qualified tutors for this subject.

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Policies, Procedures and Guidelines

The University has a comprehensive policy framework to which both staff and students must adhere. You
should familiarise yourself with those policies, procedures and guidelines likely to affect you especially the
following:

Academic Integrity
Academic Progress
Assessment and Feedback
Extension to Submission Dates
Late Submission of Assessment Tasks
Occupational, Health and Safety [OHS]
Privacy
Special Consideration
Student Charter
Use of Electronic Mail

The relevant policies, procedures and guidelines can be found on the website at:
http://www.latrobe.edu.au/policy/

Academic Integrity
Academic integrity means being honest in academic work and taking responsibility for learning the
conventions of scholarship. La Trobe University views this seriously as evidenced by the following extract:
Academic honesty is a fundamental principle in teaching, learning, research and
scholarship. The University requires its academic staff and students to observe the
highest ethical standards in all aspects of academic work and it demonstrates its
commitment to these values by awarding due credit for honestly conducted scholarly
work, and by penalising academic misconduct and all forms of cheating.
Academic Integrity Procedures (2012, p. 1 of 6)
Academic misconduct includes improper referencing, plagiarism, copying and cheating. You should
familiarise yourself with your responsibilities in relation to Academic Integrity and if you have any
questions, direct them to your Course Coordinator. Information can be found on the website at:
http://www.latrobe.edu.au/students/learning/academic-integrity.
For assistance with referencing visit http://www.latrobe.edu.au/students/learning/academicintegrity/referencing-help

Special Consideration
Special Consideration is the term used to describe a process that applies an equity measure to ensure
that where any temporary adverse circumstances beyond the control of a student, that impact negatively
on that students ability to demonstrate their learning achievement for an assessment task, is taken into
account.
Eligibility to apply for Special Consideration does not automatically imply eligibility to receive it. Certain
criteria must be satisfied in order to receive Special Consideration.
Please refer to the relevant policies, procedures and guidelines website at:
http://www.latrobe.edu.au/policy/

Extensions, Late Submissions and Penalties

There are policies and procedures to guarantee fair, consistent and transparent treatment of late
submission of assessment tasks provide equity around extensions to submission dates and penalties
associated with not submitting assessment by the due date and time.
Please refer to the relevant policies, procedures and guidelines website at:
http://www.latrobe.edu.au/policy/
Submission of special consideration applications for assignments, on-line quiz and final examinations
should be made online at: http://www.latrobe.edu.au/special-consideration

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Rules - College/School/Discipline-specific information

Student Complaint
La Trobe University is committed to an effective complaints handling mechanism for students in
line with its policy of creating a harmonious and productive study environment. Feedback
stemming from student complaints is a valuable source of information that helps the University
improve the quality of its service.
You should lodge a complaint if:

you are unhappy about something specific in your academic life (eg not enough seating
in a lecture, staff not available during office hours, cancelled lectures...)
you don't think 'the rules' (university policy or procedure) are being followed
a university staff member has been rude or their behaviour to you was inappropriate
you have a dispute about a process used during an appeal
you have reported something to I&O, security or academic staff and you have not
received a response after a reasonable amount of time
you are a victim of bullying or harassment

For more information on student complaint process and to lodge a formal complaint visit:
http://www.latrobe.edu.au/students/complaints

Student Learning Unit (SL)

The Student Learning Unit (SL) works closely with teaching staff in the Schools and on the
Melbourne and regional campuses to ensure that all La Trobe students including those from
non-English-speaking backgrounds develop high-level academic speaking, writing, reading,
and numeracy skills required for successful learning in their courses. For further information,
please see the website at: http://www.latrobe.edu.au/students/learning/

Learning Management System (LMS)

The Learning Management System (LMS) is an Internet based system which allows you access
to learning materials and to interact with other students and teaching staff in activities related
to your studies from any location with Internet access. Most subjects have a LMS site into
which you are automatically added as part of your enrolment into the subject.
The LMS can be accessed at: https://www.latrobe.edu.au/lms/login/ by using your Username
and Password provided to you on your Statement of Account. If you are having trouble
accessing the LMS or want to find out more about LMS, please see the website at:
http://www.latrobe.edu.au/students/it/teaching/lms

Library
Your Library offers many ways to support your study. Play Library Quest
lib.latrobe.edu.au/libraryquest to discover more about how we can help, or visit our website
and explore these essential resources:

Achieve@ Uni [latrobe.edu.au/students/support/achieve] learn important skills

needed at university, includes finding and using information in your assessment tasks,
referencing, reading, writing and presenting, academic language, and maths skills;
Assignment Calculator [latrobe.edu.au/library/assignment-thesis-support/assignmentcalculator] plan your assignment schedule and submit on time;
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reference, includes the four major styles;
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help here with assessment tasks;
Live chat to library staf [lib.latrobe.edu.au/chat] live chat for help; during
semester hours only;

Student Support Services

If you have special needs due to disability or other factors the Equality and Diversity Centre
can provide advice and support. This Centre can be contacted by telephone on (03) 9479 2900
(Melbourne); (03) 5444 7410 (Bendigo); (02) 6024 9628 (Albury-Wodonga); National Relay
Service Deaf and Hearing Impaired: T: 133677 (within Australia only). Email:
Equality@latrobe.edu.au or refer to the website at: http://www.latrobe.edu.au/equality/.

Peer Learning Advisers

Peer Learning Advisers (PLAs) are experienced students who can help you with assignment and
thesis writing, maths and statistics and other academic skills. PLAs are friendly and
approachable and come from many disciplines; e.g. health sciences, business or education.
Their drop-in service is available at these campuses: Bundoora, Bendigo, Albury-Wodonga,
Mildura and Shepparton. Their timetable is available online:
latrobe.edu.au/students/learning/drop-in-learning-support.

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Schedule of Learning Activities

Workshop Session Plan
A 2-hour workshop will be held for each week of the study session. Before attending each workshop
session, students must ensure they have adequately prepared. Pre-workshop preparation includes
completion of the prescribed readings, and reviewing and completing the online learning resources and
activities.

Week/Workshop Session
Plan

Required
reading
(Loftus et al.,
2015)

Week 1
Accounting Regulation and the
Conceptual Framework

Chapter 1

Week 2
Presentation of Financial
Statements I

Chapter 16

Week 3
Presentation of Financial
Statements II
Accounting Policies and Other
Disclosure
Sustainability and Corporate
Social Responsibility Disclosure

Chapter 18
Chapter 22

Week 4
Income Taxes

Chapter 12

Week 5
Revaluation of Assets

Chapter 5

Week 6
Impairment of Assets

Chapter 7

Week 7
Business Combination

Chapter 25

Consolidation Controlled
Entities

Chapter 26
Chapter 27

Consolidation Wholly Owned

Entities
Week 8
Consolidation - Intragroup
Transactions
Week 9
Consolidation -Non-controlling
Interests
Week 10
Investment in Associates

Chapter 28

Chapter 29
Chapter 31

Tutorial Problems

Learning
objectives
addressed

Comprehension Questions: 1, 4, 6
Case Study: 1.1 & 1.3
Exercises: 1.1 & 1.4
Comprehension Questions: 2, 4, 6 &
7
Case Study: 16.1
Exercises: 16.7, 16.8, 16.10, 16.12,
16.13, & 16.19
Ch. 18:
Comprehension Questions: 1, 2 & 3.
Case Study: 18.1
Exercises: 18.3, 18.4, 18.5, 18.8 &
18.11
Ch. 22:
Comprehension Questions: 4, 5, 6, 7
&8
Exercise 22.1
Comprehension Questions: 2, 3, 8, &
10
Case Study: 12.3
Exercises: 12.2, 12.3, 12.7, 12.11,
12.12 & 12.13
Comprehensive Questions: 12, 13,
14, & 15
Case Study: 5.1
Exercises: 5.1, 5.2, 5.3, 5.11, & 5.12
Comprehensive Questions: 1, 3, 4,
5, 7, & 10
Case Study: 7.1 & 7.2
Exercises: 7.2, 7.3, 7.4, 7.7, 7.8, 7.9
& 7.16

SILO1 & 2

Ch. 25
Comprehension Questions: 1 & 5
Ch. 26:
Comprehension Questions: 1, 3, 8 &
11
Exercise: 26.8
Ch. 27:
Comprehension Questions: 1, 4 & 5
Exercises: 27.5, 27.7 & 27.9

SILO4 & 5

Comprehension Questions: 1, 2 & 7.

Exercises: 28.2, 28.3, 28.5, 28.6,
28.7 & 28.14.
Comprehension Questions: 1, 3, 4,
5, 7 & 8.
Exercises: 29.1, 29.2, 29.5 & 29.6

SILO4

Comprehensive Questions: 1, 3, 4,
5, & 9
Case Study: 31.1 & 31.4

SILO4 & 5

SILO1, 2, 3 & 5

SILO1, 2, 3, 5
&6

SILO1, 2, 3, 5
&6

SILO3 & 5

SILO3 & 5

SILO4

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10

Exercises: 31.1, 31.2, & 31.5

Week 11
Joint Arrangements

Chapter 32

Comprehension Questions: 22.4 &

32.5
Case Study: 32.1, 32.4
Exercises: 32.1, 32.2, 32,3, 32.4

Week 12
Revision

SILO4 & 5

SILO1-6

Detailed Grading Criteria

Assessment Task 1: On-line Quizzes
Criteria

Excellent (A)
(80%-100%)

Accomplished
(B)
(70%-79%)

Satisfactory (C)
(60%-69%)

Developing
(D)
(50%-59%)

Unsatisfactory
(N)
(0%-49%)

Selection of right
answer

Student is
able to
provide 80%
or more
answers
correctly

Student is able
to provide 70%70% answers
correctly

Student is able
to provide 60%69% answers
correctly

Student is
able to
provide 50%59%
answers
correctly

Student has
significant
errors of
application and
knowledge

Assessment Task 2: Workshop Activities

Criteria
Excellent (A)
Accomplished
(80%-100%)
(B)
(70%-79%)

Satisfactory (C)
(60%-69%)

Developing (D)
(50%-59%)

Unsatisfactory
(N)
(0%-49%)
Student is
unable to
identify the
Theory/Concept
/
Process/Regulat
ion correctly
and has
significant
errors of
application and
knowledge
Student makes
no attempt to
explain or the
explanation
does not relate
to the
calculation.

Identification of
Theory/Concep
t/
Process/Regula
tion

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly
with minor
errors/omission
s in their
application and
knowledge

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly
with some
errors in their
application and
knowledge

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly
but there are
major errors in
their
application and
knowledge

Notes/Explanati
on

Student
provides a
logical and
correct
explanation of
the problem
and result

Student
provides an
explanation
that is
consistent with
their results

Student
attempts to
explain the
calculation and
result

Communication

Student
provides an
answer which
is clearly
expressed and
clear to the
reader
Student is able
to complete
calculations
correctly

Student
provides an
answer which
is mostly clear
and does not
confuse the
reader
Student
completes
calculations
with minor
errors/omission
s which do not
seriously
impact the
result

Student
provides an
explanation
which has
minor
inconsistencies
or
misinterpretati
ons
Student
provides an
answer which
has some
clarity
problems

Calculation

Student is able
to completes
calculations
with some
errors which
cause the
findings to be
incorrect

Student
provides an
answer which
is has some
clear points but
overall is not
clear
Students
completes the
calculations
but there are
major errors

Student
provides an
answer which
does not
address the
question and is
unreadable.
Student does
not complete
the calculation
or has
significant
errors of
application and
knowledge
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11

La Trobe University

12

Assessment Task 3: Final Examination

Criteria
Excellent (A)
Accomplished
(80%-100%)
(B)
(70%-79%)

Satisfactory (C)
(60%-69%)

Developing (D)
(50%-59%)

Unsatisfactory
(N)
(0%-49%)
Student is
unable to
identify the
Theory/Concept
/
Process/Regulat
ion correctly
and has
significant
errors of
application and
knowledge
Student makes
no attempt to
explain or the
explanation
does not relate
to the
calculation.

Identification of
Theory/Concep
t/
Process/Regula
tion

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly
with minor
errors/omission
s in their
application and
knowledge

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly
with some
errors in their
application and
knowledge

Student is able
to identify the
Theory/Concep
t/
Process/Regula
tion correctly
but there are
major errors in
their
application and
knowledge

Notes/Explanati
on

Student
provides a
logical and
correct
explanation of
the problem
and result

Student
provides an
explanation
that is
consistent with
their results

Student
attempts to
explain the
calculation and
result

Communication

Student
provides an
answer which
is clearly
expressed and
clear to the
reader
Student is able
to complete
calculations
correctly

Student
provides an
answer which
is mostly clear
and does not
confuse the
reader
Student
completes
calculations
with minor
errors/omission
s which do not
seriously
impact the
result
Student
provides an
explanation
that is
consistent with
their results

Student
provides an
explanation
which has
minor
inconsistencies
or
misinterpretati
ons
Student
provides an
answer which
has some
clarity
problems

Calculation

Notes/Explanati
on

Student
provides a
logical and
correct
explanation of
the problem
and result

Student is able
to completes
calculations
with some
errors which
cause the
findings to be
incorrect
Student
provides an
explanation
which has
minor
inconsistencies
or
misinterpretati
ons

Student
provides an
answer which
is has some
clear points but
overall is not
clear
Students
completes the
calculations
but there are
major errors

Student
provides an
answer which
does not
address the
question and is
unreadable.
Student does
not complete
the calculation
or has
significant
errors of
application and
knowledge

Student
attempts to
explain the
calculation and
result

Student makes
no attempt to
explain or the
explanation
does not relate
to the
calculation.

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13

Assessment and Feedback Details

Assessment Task 1

Due Date

SILOs Assessed

On-line Quizzes

Weeks 5 and 9

20%

1-6

Submission Details
On-line quizzes will be scheduled in Weeks 5 and 9. The duration of each on-line quiz will be 40-minutes.
Grading Criteria and Feedback
The online quiz is worth 20% marks of the final examination and online feedback will be provided to the
students.
Description of Task
Each online quiz will consist of 10 multiple choice questions. These questions will be based on the
prescribed topic and include calculative and theory questions.
Assessment Task 2

Due Date

SILOs Assessed

Group workshop case study

Week 7

20%

1-6

Submission Details
These case studies will be completed in groups to be submitted through turnitin.
Grading Criteria and Feedback
The students will be assessed in accordance with the grading criteria provided in the Subject Learning
Guide. The feedback on the group assignment will be provided online.
Description of Task
Workshop case study will consist of calculative and discussion questions based on the scheduled
workshop topic.
Assessment Task 3

Due Date

SILOs Assessed

Final Examination

Weeks 13-16

60%

1-6

Submission Details
The final examination will be held during the examination period. You should check the central exam
timetable for the date, time and venue of the final examination.
Grading Criteria and Feedback
Hurdle requirement: Students must obtain at least a mark of 40% or better in the final examination as
well as an overall total of 50% to pass the subject. The final grade will be allocated based on the following
scale.
A: 80% - 100%;
B:
70% - 79%
C:
60% - 69%
D:
50% - 59%
N:
0% - 49%
Description of Task
The final examination will be worth 60% of total marks and based on all aspects of the subject covered in
seminars and the prescribed textbook. The length of the final examination will be 3 hours (180 min). The
final examination is a closed book examination and you are not allowed to take any notes or reference
material and programmable calculator into the examination room.

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14