Accounting

1.

a. Prepare slides and notes for an equivalent of a 10-minute presentation which could be used by a high school teacher.

“In order to inspire students from your former high school to aspire to go to University, you have been asked by one of your old teachers to help out their accounting class. The students are currently studying depreciation but are struggling with the idea that you can calculate it in more than one way. Your old teacher has asked you to prepare a presentation what depreciation is and why it is calculated in different ways. They do not want to focus too much on how to do the calculations but ask you to include some examples. ”

The teacher who will be delivering this wants to be able to explain the concepts in a simple way but one that is backed up by reference to relevant accounting concepts.

In your presentation preparation make sure you provide enough information so the teacher can
•Provide an overview of depreciation and its links to assets and costs;
•Outline why depreciation is necessary and why it may be calculated in different ways  – basing your discussion on any relevant accounting relevant definitions, concepts and assumptions from the accounting framework. This should be the biggest and most important section of the presentation;
•Illustrate the different depreciation methods without getting too technical.

b. Prepare a one-page summary of the presentation which would be handed out to your intended ‘audience’. This should not simply comprise copies of slides, but should provide a summary of the key issues and points covered in your presentation as they apply to the particular issues considered.

2. Submit the opening and reversing entries that would be required for the month of June using General Journal Template and Chart of Accounts data provided on the course website.

•Commentary/speakers notes (relating to the accompanying presentation slides/aids etc.) of up to 1000 words, approximately 100 words per slide. It is not expected that these notes be the complete text of your presentation. You may use dot points or abbreviations, as you would in practice when making such notes. If you attempt to write ‘all words’ as you would speak them, you are likely to exceed the word limit imposed. Remember this presentation is being prepared so someone else can give it so make sure your notes are detailed enough for them to be able to understand your points.
•Speaker’s notes should not contain large sections or quotes from standards or other sources (and if these are included these must be referenced appropriately with quotation marks as required). It is preferable for notes to focus on key issues identified and explain these in simple terms or illustrate using simple examples to help the audience understand the issues/requirements and how these would be applied/impact.
•Commentary/speakers notes must be presented using the “Notes Page” view available in PowerPoint or as a word document with clear headings linking the relevant notes to a particular slide. Penalties of 10% will apply for each slide and/or 100 words over these limits.
•Question 1, Part b. requires a one-page summary for distribution to your intended audience. This can be in any format you wish but cannot exceed one page otherwise a 10% penalty will be applied. A copy should be included at the end of your presentation notes/slides.
•Assignments must include a reference list (this is excluded from your word/slide limit) that includes only those items referenced in text in the slides or speakers notes. Assignments without a reference list will be penalised heavily.
•The fact that this is a presentation does not negate the requirement for in-text referencing both on slides or in notes (for example, if you use or adapt an example from a text/standard, or quote, this must be acknowledged). The Harvard (author-date) referencing system is required for this assignment.
•Question 2 should be presented using the General Journal Template provided and abiding by the conventions required for the presentation of accounting journals.

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