Course Title: Process journal entries
Part B: Course Detail
Teaching Period: Term1 2009
Course Code: ACCT5253C
Course Title: Process journal entries
School: 650T TAFE Business
Campus: City Campus
Program: C4169 - Certificate IV in Financial Services (Accounting)
Course Contact : Callie Harvey
Course Contact Phone: +61 3 9925 5772
Course Contact Email:callie.harvey@rmit.edu.au
Name and Contact Details of All Other Relevant Staff
Ian Nash
Claude Maresco
Susan Naser
Philip Dean
Nominal Hours: 10
Regardless of the mode of delivery, represent a guide to the relative teaching time and student effort required to successfully achieve a particular competency/module. This may include not only scheduled classes or workplace visits but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.
Pre-requisites and Co-requisites
No pre-requisites
Course Description
This unit describes the functions involved in processing financial journal entries.
If you are undertaking this course in Melbourne from semester 2, 2012 onwards your teacher will advise you if you require access to a computer for the course. It is recommended that you have access to a mobile computing device to allow greater flexibility in terms of where you can work on campus outside class times.
National Codes, Titles, Elements and Performance Criteria
National Element Code & Title: |
FNSICACC306B Process journal entries |
Learning Outcomes
Details of Learning Activities
Manual calculations and computerised tasks will be used as learning activities.
Teaching Schedule
| WEEK | Date beginning | TEST | |
Learning Outcomes |
| 1 | 9th February 2009 | Accounting concepts and environment Underpinning knowledge | ||
| 2 | 16th February 2009 | Accounting concepts and environment Business document and journals | FNSICACC306B-1 FNSICACC306B-2 BSBCMN308A-1 |
|
| 3 | 23rd February 2009 | Business document and journals | FNSICACC306B-1 FNSICACC306B-2 BSBCMN308A-1 |
|
| 4 | 1 2 2nd March 2009 |
One | Ledger accounts and the trial balance | FNSICACC306B-3 FNSICACC306B-4 FNSICACC306B-5 BSBCMN308A-1 BSBCMN308A-2 |
| 5 | 9th March 2009 | Ledger accounts and the trial balance | FNSICACC306B-3 FNSICACC306B-4 FNSICACC306B-5 BSBCMN308A-1 BSBCMN308A-2 |
|
| 6 | 16th March 2009 | Debtors and creditors subsidiary ledgers |
FNSICACC306B-3 FNSICACC306B-4 FNSICACC306B-5 BSBCMN308A-1 BSBCMN308A-2 |
|
| 7 | 23rd March 2009 | Two | Debtors and creditors subsidiary ledgers | FNSICACC306B-3 FNSICACC306B-4 FNSICACC306B-5 BSBCMN308A-1 BSBCMN308A-2 |
| 8 | 30th March 2009 |
Bank reconciliation | BSBCMN308A-3 FNSICACC304B-1 FNSICACC304B-2 FNSICACC304B-3 FNSICACC306B-5 |
|
| 9 | 6th April 2009 | Bank reconciliation petty cash | BSBCMN308A-3 FNSICACC304B-1 FNSICACC304B-3 FNSICACC306B-5 |
|
| 10 | 20th April 2009 | Three | Petty cash |
BSBCMN308A-3 FNSICACC306B-6 |
Learning Resources
Prescribed Texts
TAFE Accounting to trial balance 9th Edition, 2007 Mroczkowski, Fleay, Poustie and Yates. Thomson |
0170128792 |
References
Other Resources
Overview of Assessment
Assessment may incorporate a variety of methods including technical requirements documentation, homework, assignments, group and/or individual projects, in class exercises, written and practical tests, problem solving exercises, presentations, direct observation of actual and simulated work practice and presentation of a portfolio of evidence.
Students are advised that they are likely to be asked to personally demonstrate their assessment work to their teacher to ensure that the relevant competency standards are being met. Students will be provided with feedback throughout the course to check their progress.
Assessment Tasks
There will be three tests in weeks 4, 7 and 10. The cumulative score will be the score you receive for the cluster of units.
The first test will assess the understanding of students regarding the accounting concepts and environment, the accounting concepts and environment and business document and journals.
The second test will assess the students ability to post the journals to ledger accounts including debtors and creditors subsidiary ledgers and to extract the trial balance.
The third test will assess the students ability to correctly complete a bank reconciliation and to maintain the records for a petty cash imprest system and to monitor cash flows.
Assessment Matrix
BSBCMN308A-1 yes yes yes
BSBCMN308A-2 yes yes
BSBCMN308A-3 yes yes
| Element | Test One | Test two | Test three | Resubmissions available |
FNSICACC306B-1 |
yes | yes | ||
| FNSICACC306B-2 | yes | yes | ||
| FNSICACC306B-3 | yes | yes | yes | |
| FNSICACC306B-4 | yes | yes | yes | |
| FNSICACC306B-5 | yes | yes | yes | yes |
| FNSICACC306B-6 | yes | yes |
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