详解主题1topic 1 lecture 1讲座.pdf

TOPIC1ACCOUNTINGFORDECISIONMAKING

LECTURE1WHATISACCOUNTING?

TeachingSuggestion

AsmoststudentswillnothaveaSubjectGuide[SG]intheirfirstlecture,Ifindithelpfultoprovide

adouble-sidedhandoutofthemostimportantpages,p.12,13whichshowthestructureandcontent

ofTopic1andp.16,18toreviewthekeyaspectsofthedecisionmakingprocess.

•IntroductionToTheSubject

•WhatIsAccounting?

•WhatDoAccountantsDo?

•TheUsersOfAccountingInformation

•TheDecisionMakingModel

AIntroductionToTheSubject

Brieflyexplainthekeypointsonp.13.

•SubjectAimaccountinginformation–mainfocusondecisionmaking

•CourseOutlineshowp.6LectureProgrammeandp.10TutorialProgramme

•Lectureplainimportanceofattendinglectures/tutorials

[notallinformationisavailableonwebsite]

Tutorialsclassroomenvironmenttoreviewtutorialandpresentationquestions

•Assessmentpleaseexplainbreakdown…

emphasizethatstudentsmustpassinthefinalexamtopassoverall

furtherdetailstobeprovidedintutorials–refertop.7

•TextbookCarlonetal,Accounting,4thedition,VUcustompublication

•TutorialProgrammeshowp.9and10[SG]–willbereviewedintutorials

•Assignmentwillbeonshare-marketandstudentstoworkinteamsof2or3