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  • FAC1502/101/3/2015

    Tutorial letter 101/3/2015 Financial accounting concepts, principles and procedures

    FAC1502 Semesters 1 & 2 Department of Financial Accounting

    IMPORTANT INFORMATION:

    This tutorial letter contains important information about your module.

  • 2

    CONTENTS

    Page

    1 INTRODUCTION .......................................................................................................................... 4

    2. PURPOSE OF AND OUTCOMES FOR THE MODULE................................................................ 5

    2.1 Purpose ........................................................................................................................................ 5

    2.2 Outcomes ..................................................................................................................................... 5

    3 LECTURERS AND CONTACT DETAILS ..................................................................................... 6

    3.1 Lecturers ....................................................................................................................................... 6

    3.2 Department ................................................................................................................................... 7

    3.2.1 E-mail ........................................................................................................................................... 7

    3.2.2 Student information hub ................................................................................................................ 7

    3.2.3 Postal address .............................................................................................................................. 7

    3.3 Unisa ............................................................................................................................................ 7

    4 RESOURCES FOR FAC1502 ...................................................................................................... 7

    4.1 Prescribed books .......................................................................................................................... 7

    4.2 Recommended books ................................................................................................................... 8

    4.3 Electronic reserves (e-reserves) ................................................................................................... 8

    5 STUDENT SUPPORT SERVICES FOR FAC1502 ....................................................................... 8

    6 STUDY PLAN FOR FAC1502 ...................................................................................................... 8

    7 PRACTICAL WORK AND WORK-INTEGRATED LEARNING FOR FAC1502 ............................ 8

    8 UNISA TUTORING SUPPORT SERVICE .................................................................................... 8

    8.1 What is the Unisa online tuition programme? ................................................................................ 8

    8.2 Where will I find my online tutoring group? .................................................................................... 8

    8.3 Is it mandatory to participate in e-tutor groups? ............................................................................ 8

    8.4 How do I post a discussion item on my group site? ....................................................................... 9

    8.4.1 To start a new topic for discussion: ............................................................................................... 9

    8.4.2 To reply to another students comments ....................................................................................... 9

    8.5 Face-to-face tutors ........................................................................................................................ 9

    9 ASSESSMENT ............................................................................................................................. 9

    9.1 Assessment plan .......................................................................................................................... 9

    9.2 General assignment numbers ..................................................................................................... 10

    9.2.1 Unique assignment numbers ...................................................................................................... 10

    9.2.2 Due dates for assignments ......................................................................................................... 10

    9.3 Submission of assignments ........................................................................................................ 10

    9.4 Assignments ............................................................................................................................... 11

  • FAC1502/101

    3

    10 OTHER ASSESSMENT METHODS ........................................................................................... 11

    11 EXAMINATION ........................................................................................................................... 11

    11.1 Examination admission ............................................................................................................... 11

    11.2 Examination period ..................................................................................................................... 11

    11.3 Examination paper ...................................................................................................................... 11

    11.4 Previous examination papers ...................................................................................................... 12

    12 FREQUENTLY ASKED QUESTIONS ........................................................................................ 12

    13 CONCLUSION ............................................................................................................................ 15

    14 ANNEXURE A: ASSUMED KNOWLEDGE ................................................................................ 16

    15 ANNEXURE B: PROPOSED STUDY PROGRAMME FOR 2015 ............................................... 22

    16 ANNEXURE C: ASSIGNMENT 01 (SEMESTER 01) .................................................................. 23

    17 ANNEXURE D: ASSIGNMENT 02 (SEMESTER 01) ................................................................. 35

    18 ANNEXURE E: ASSIGNMENT 01 (SEMESTER 2) .................................................................... 48

    19 ANNEXURE F: ASSIGNMENT 02 (SEMESTER 02) .................................................................. 58

    20 ANNEXURE G: SELF-ASSESSMENT ASSIGNMENT ............................................................... 69

  • 4

    1 INTRODUCTION Dear Student It is a pleasure to welcome you as a student to FAC1502. We hope that you will find your studies particularly stimulating this semester and that you will achieve success. The semester that you register for will be indicated on your registration documentation. Please ensure that you are registered for the correct semester, as you are obliged to write the examination for that semester. The examination for the first semester will be during May/June, and the examination for the second semester will be during October/November. Should you be faced with specific subject content problems in your studies, please do not hesitate to consult us by letter, e-mail, telephone or personally (by appointment). In this tutorial letter, we would like to draw your attention to a number of very important matters and we request you pay careful attention to them. We shall do our best to make your study of this module successful. You will be well on your way to success if you start studying early in the semester and resolve to do the assignments properly. You will receive a number of tutorial letters during the semester. A tutorial letter is our way of communicating with you about teaching, learning and assessment. Tutorial letter 101 contains important information about the scheme of work, resources and assignments for this module. We urge you to read it carefully and to keep it at hand when working through the study material, doing the assignments, preparing for the examination and addressing questions to your lecturers. In Tutorial letter 101, you will find the assignments and assessment criteria as well as instructions for the preparation and submission of the assignments. This tutorial letter also provides all the information you need with regard to the prescribed study material and other resources and how to obtain these. Please study this information carefully and make sure that you obtain the prescribed material as soon as possible. We also include certain general and administrative information about this module. Please study this section of the tutorial letter carefully. Right from the start we would like to point out that you must read all the tutorial letters you receive during the semester immediately and carefully, as they always contain important and, sometimes, urgent information. Some of the study material may not have been available when you registered and will be posted to you as soon as possible. However, it is also available on myUnisa. It is important to use myUnisa and the internet regularly. You must be registered on myUnisa to be able to submit assignments online, gain access to the library functions and various learning resources and download study material. You can also chat to your lecturers and fellow students about your studies and the challenges you encounter,