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Identify facility standards regarding healthcare documentation (Data Structure, Content, and Information Governance)

You should review the following Practicum Objectives before you begin your practicum.  Meet with your Practicum Director (or designee) as soon as possible, review each one and create a plan so that you have the time to accomplish them.  Each practicum objective should be about 1-page in length and included in your portfolio.  

If you are unable to accomplish any of these objectives due to your facility limitations, please contact your professor and request permission to complete the alternate assignment.  Permission to complete an alternative assignment(s) must be requested prior to week 5 with the maximum completion of 20 onsite hours.  You must get prior approval from your Professor for EACH of the alternative assignments you need to complete. 

1. Identify facility standards regarding healthcare documentation (Data Structure, Content, and Information Governance)

Meet with your Practicum Director (or designee) and inquire about your facility’s documentation standards.  Determine the documentation standards your facility complies with and identify their origin.  These would include Conditions of Participation, Conditions for Coverage, medical staff bylaws, policies and procedures, and state statutes.  Include any documents you obtain as artifacts in your portfolio.

Alternative: N/A

2. Perform 10 chart audits and identify all deficiencies (Health Law and Compliance)

Request from your Practicum Director (or designee) to audit 10 patient records for deficiencies.  You are to use the organization’s chart audit tool.  If they do not have one, use the chart audit form located under ‘files’.  It is recommended to incorporate your ‘predetermined data element’ (from PO #3) in your audits.  Include the chart audits as artifacts in your portfolio and provide a summary of the process.  Ensure you do not include any PHI in your audits.

Alternative:

EHR Go: Understanding TJC’s Tracer Methodology

3. Perform an analysis of one predetermines data element (Informatics, Analytics, and Data Use)

Have a discussion with your Practicum Director (or designee) to identify one quality indicator for analysis.  For example, the selected quality indicator could be a data element such as the number of days after discharge until the physician signed the discharge summary.  Your data element may be an element of the chart audit.  It is recommended that you compile information on your data element while you perform your chart audits (PO #2).  Analyze the information you have gathered and provide a summary.  Your summary should identify what you have learned about the data element.  It should also reference the chart/graph you have created for PO #4.  For example, does the data show the organization is in compliance (remember back to the HIT226 course project), or have you identified a trend (positive or negative), etc.

Alternative:

EHR Go: Implementing Clinical Decision Support

4. Create a chart/graph. (Informatics, Analytics, and Data Use)

Use the results you have gathered on your data element and create a chart or graph.  Your chart or graph should be applicable to the type of data you are displaying and follow the proper guidelines for presenting information.  Your graph/chart should tie directly to your summary in PO #3.

Alternative:

EHR Go: Query:  Basic and Advanced Orientation

5. Perform a summary of data entry (Data Structure, Content, and Information Governance)

Have a discussion with your Practicum Director (or designee) and request to perform data entry into an information system.  It can be any information system with the facility.  For example, release of information, revenue cycle management, coding, chart tracking, index, registry, or transcription.  You may substitute manual data entry in place of electronic data entry.  If you are unable to perform data entry, request to shadow an employee who does.

Identify the system you used and provide a summary of the data entry process.  Your summary should include the type of data you entered (clinical, administrative, or both), potential users of the data (internal and external), and any other pertinent information.

Alternative:

EHR Go: Classification and Terminology Systems

6. Perform an evaluation on facility privacy and security standards (Information Protection)

Evaluate how the facility complies with privacy and security standards.  This evaluation should include pertinent information about your organizational privacy and security safeguards.  This could include policies and procedures, information about the privacy officer, staff education and internal monitoring (see the chapter on Data Privacy and Confidentiality in your Health Information Management Technology: An Applied Approach textbook as a reference).

Alternative:

Create an Authorization for the Use and Disclosure of Protected Health Information for an acute care hospital.

7. Summarize the revenue cycle at your facility (Revenue Cycle Management)

Summarize the revenue cycle at your facility from the moment a patient is registered to the reimbursement of services provided.  Make sure to include the departments, employees and information systems involved as well as external stakeholders. 

Alternative:

EHR Go: UHDDS and the EHR

8. Analyze a Team Meeting (Organizational Management and Leadership)

Meet with your Practicum Director and request to sit in on at least one team meeting.  Summarize the meeting(s) describing who was in attendance, the purpose of the meeting, and the outcome.  Then analyze the meeting in terms of leadership (See the chapter on Leadership in your Health Information Management Technology: An Applied Approach textbook as a reference).  For example, was there an agenda, were the minutes from the previous meeting provided, and were any techniques used to ensure a productive meeting. 

 Alternative:

Create an organizational chart for your practicum facility and/or department.

Remember, your practicum objectives are to be a part of your portfolio.

 Graded aspects Points
1. Identify facility standards regarding healthcare documentation (Data Structure, Content, and Information Governance)20
2. Perform 10 chart audits and identify all deficiencies (Health Law and Compliance)20
3. Perform an analysis of one predetermined data element (Informatics, Analytics, and Data Use)20
4. Create a chart/graph (Informatics, Analytics, and Data Use)20
5. Perform a summary of data entry (Data Structure, Content, and Information Governance)20
6. Perform an evaluation on facility privacy and security standards (Information Protection)20
7. Summarize the revenue cycle at your facility (Revenue Cycle Management)20
8. Analyze a Team Meeting (Organizational Management and Leadership)20
Total160

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content standard from the Common Core Standards

Topic 2: Instructional Goals

In Chapters 1-3, the focus is on designing instruction by first determining what students will be able to know and do at the end of the instructional lesson and/or unit. Through this instructional design method, you determine what the demonstrated student learning will look like and the measures to help share that determination with your students. Objectives are statements of what students will know and be able to do after they have learned what we intend them to learn.

In the Discussion this week, you will discuss the importance of the learning objective selection, how to unpack the learning objective in order to determine performance outcomes, and identification of performance levels demonstrating student mastery.

In the Discussion, respond to the following questions:

How do you select a learning objective for your weekly instruction?
Identify a content standard from the Common Core Standards (http://www.corestandards.org/standards-in-your-state/)
for your class or area of study.
How do you unpack the learning objective or content standard (steps, stages, strategies)?
What are important factors in identifying student performance outcomes for the content standard?
How do you determine the smaller learning objectives (subtasks) inside a larger one?
What steps do you take to make sure all portions of the learning objectives are included in the daily or weekly plans?
How do you communicate the learning objective or content standard to your students?
How do you know that students have mastered the learning objective or content standard?

Discussion 2

Feedback and Technology Tools

Providing effective feedback to students is essential in supporting their growth and guiding their progress. You want to be able to provide feedback to help your learners understand their strengths, areas of weakness and what they need to do to plan to achieve their next levels of performance. Share with your classmates how you might use one of the following feedback methods in your Five-day Instructional Unit:

Voice
Co-creation
Social construction
Self-discovery
Instructive coaching
One-on-One Feedback
Group feedback
Protocols
Student ledconferences
Consultancy models
Student reflection
Share when you would use it in your Five-day Instructional Unit, what format you would use (individual, small group, large group, written, etc.), and the benefit it will have to foster student performance growth.

Technology can be a useful and efficient tool to provide feedback to students. Research one technology tool that can be used to provide feedback to students and share your finding in the Discussion Board. Post the following:

The tool that you found (include a URL link to the tool).
How it supports student learning during the feedback loop.
How you might use this technology tool in your Five-day Instructional Unit.

Discussion 4.1
Designing learning activities requiring teachers to break down the process of thinking into stages. Interactive teaching is about instructing students in a way that they are actively involved in their own learning process. There are different ways to create involvement through:

Teacher-student interaction
Student-student interaction
The use of audio, visuals, video
Hands-on demonstrations and exercises
The goal with developing activities that access knowledge, engage learners, and promote deep thinking is to get students moving, thinking, and responding. Experiential learning activities help students remain focused and are less likely to become bored. Students learn faster and boost engagement thus accelerating and improving retention.

In this week’s Discussion Board, you will research and then present three interactive teaching processes that engage all students. Share the activity and the benefits the activity has for the students. Share the URL and/or resource where your activity was found.

Discussion 4.2
Topic 2: Differentiated Instruction

Within each classroom, there are a variety of learning styles, learning modalities, and needs that cause teachers to differentiate their instruction. Differentiation deals with the Content, Process, Product, and Learning Environment. Before you continue, take a few minutes and watch this Learning Activity.

As you think of your Five-day Instructional Unit and the learners that are in your classroom, identify a specific learner or small group of learners who you will need to provide differentiated instruction for within this environment. In the Discussion Board share:

The specific needs of the identified learner or group of learners.
How will you address them through addressing the content, process, product and learning environment and what specific things will you do?
How will you guide and monitor the students through the five days of instruction and what specific instructional strategies will you have in place in order to support their successful mastery of the learning objectives?

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what are the requirements for compliance and conformance? 1.4. What guidance is included in Australian Standards 1684?

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Student Pack

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Student Pack

1. Student and trainer details Comment by Trinity Institute Australia: Please remove any/all sections that are a double-up of information on Moodle or things they have to sign in Moodle. This includes the last few pages, too.

Student details
Full name:
Student ID:
Contact number:
Email address:
Trainer details
Full name:

2. Unit of competency

Unit of competency
Code:CPCCCA3007
Name:Construct pitched roofs

3. Assessment Submission Method

☐ By hand to trainer/assessor ☐ By email to trainer/assessor ☒ Online submission via Learning Management System (LMS) ☐ Any other method _________________________________________________ (Please describe here)

4. Student declaration

1. I have read and understood the information in the Unit Requirements prior to commencing this Student Pack

2. I certify that the work submitted for this assessment pack is my own. I have clearly referenced any sources used in my submission. I understand that a false declaration is a form of malpractice;

3. I have kept a copy of this Student Pack and all relevant notes, attachments, and reference material that I used in the production of this Student Pack;

4. For the purposes of assessment, I give the trainer/assessor permission to:

a. Reproduce this assessment and provide a copy to another member of staff; and

b. Take steps to authenticate the assessment, including communicating a copy of this assessment to a plagiarism checking service (which may retain a copy of the assessment on its database for future plagiarism checking).

Student signature: ________________________________

Date: ____/_____/______________

5. Assessment Plan

The student must be assessed as satisfactory in each of the following assessment methods in order to demonstrate competence in a variety of ways.
Evidence number/ Task numberAssessment method/ Type of evidence/ Task nameSufficient evidence recorded/Outcome
Assessment task 1Knowledge Test (KT)S / NS (First Attempt) S / NS (Second Attempt)
Assessment task 2Skills Test (ST)S / NS (First Attempt) S / NS (Second Attempt)

6. Unit Requirements

You, the student, must read and understand all of the information in the Unit Requirements before completing the Student Pack. If you have any questions regarding the information, see your trainer/assessor for further information and clarification.

Assessment method-based instructions and guidelines: Knowledge Test

Instructions provided to the student:
Assessment task description:     
· This is the first (1) assessment task you must successfully complete to be deemed competent in this unit of competency. · The Knowledge Test is comprised of seventeen (17) written questions · You must respond to all questions and submit them to your Trainer/Assessor. · You must answer all questions to the required level, e.g. provide an answer within the required word limit, to be deemed satisfactory in this task
Applicable conditions:        
· All knowledge tests are untimed and are conducted as open book assessment (this means you can refer to your textbook during the test). · You must read and respond to all questions. · You may handwrite/use a computer to answer the questions. · You must complete the task independently. · No marks or grades are allocated for this assessment task. The outcome of the task will be Satisfactory or Not Satisfactory. · As you complete this assessment task, you are predominately demonstrating your written skills and knowledge to your trainer/assessor.
Task instructions
· This is an individual assessment. · To ensure your responses are satisfactory, consult a range of learning resources and other information such as handouts, textbooks, learner resources etc. · To be assessed as Satisfactory in this assessment task, all questions must be answered correctly.

Assessment Task 1: Knowledge Test

Provide your response to each question in the box below.

Q1:Answer the following questions:  1.1. Name the Australian Standard that provides the specifications regarding framing members’ section sizes and stress grades. 1.2. What are the fundamental criteria for adhering to the National Construction Code (NCC)? 1.3. According to the National Construction Code (NCC), what are the requirements for compliance and conformance? 1.4. What guidance is included in Australian Standards 1684? 1.5. What are the four (4) sections of AS 1684? 1.6. List any five (5) pieces of information you need to know in order to design a residential timber frame in line with the Australian building standard AS1684.Satisfactory response
YesNo
Q2:Answer the following questions: 2.1. Prepare a list of five (5) quality checks you would conduct on the pitched roofs to ensure that they meet the quality requirements. 2.2. List any three (3) documents that specify the quality requirements to be met during the construction of pitched roofs.Satisfactory response
YesNo
Q3:Answer the following questions: 3.1. Prepare a list of any five (5) Australian standards applicable working at heights during the construction of pitched roofs. 3.2. List the five (5) necessary safety requirements everyone must be aware of while working at heights while constructing pitched roofs.Satisfactory response
YesNo
Q4:Answer the following questions: 4.1. What are creeper rafters? 4.2. What are the two (2) basic pitched roof construction techniques?Satisfactory response
YesNo
Q5:Answer the following questions: 5.1. List any five (5) drawings that make up a set of building plans. 5.2. Explain the purpose of these two (2) types of drawings: Roof plan Section drawings 5.3. What are construction specifications? 5.4. Identify the symbols given in the table below that are used in roof construction. Symbol Description 5.5. Briefly describe the following technical terms used in the roof construction plan. Barge Board Flaunching Barge Board Collar ValleySatisfactory response
YesNo
Q6:Answer the following questions: 6.1. Document the correct name and two (2) uses of the pictured tools and equipment used to construct ceiling frames given in column 1 of the table. Tool Tool Name Uses (Any Two) 6.2. Briefly describe the types, characteristics and uses of the following plant and equipment: Pneumatic compressor Portable Electric Circular Saw 6.3. Briefly describe the purpose and uses of the following types of nail guns: Framing nail gun Finish nail guns 6.4. What is the limitation of nail guns? Write your answer in a single sentence.Satisfactory response
YesNo
Q7:Answer the following questions: 7.1. List and describe the steps to set out and construct a ceiling frame for the hip roof. 7.2. Briefly describe the processes for calculating roof area. 7.3. What steps should you take to determine the amount of material needed to build a roof frame? 7.4. Based on the dimensions and material specifications of the hip roof given below, calculate the quantities of the following: Sheets Tiles Dimensions: Length: 1800mm Width: 1200mm Material specifications: Metal sheets Sheet size: 760 mm (plus overlap) x 3,600 mm (standard sheet) Tiles per square metre: 12 7.5. What are the formulas to calculate: Length of the rafter? Roof pitch? 7.6. Assume that the run length (horizontal distance between the roof ridge and the wall of the building) is 6m, and the rise of your roof is 1.5m. Based on these assumptions, calculate the following: Rafter length Roof pitch as the proportion of rise and run Roof pitch in the form of x:12Satisfactory response
YesNo
Q8:Answer the following questions: 8.1. List four (4) basic types of material required to construct the roof frames. 8.2. Describe the steps you would follow to calculate the following materials: Rafters Collar tiesSatisfactory response
YesNo
Q9:Answer the following questions: 9.1. What three aspects of the roof must be considered when setting out a roof? 9.2. How can you set out and determine roof bevels? 9.3. How can you set out the roof section and determine the length of the common rafter? 9.4. Briefly describe the steps to set out roof frames.Satisfactory response
YesNo
Q10:Answer the following questions: 10.1. Briefly describe the structural properties and uses of the following types of timber: Cedar Pine Walnut 10.2. Discuss the structural features of different types of engineered timbers given in column 1 of the table. Timber type Structural properties Glulam (Glued Laminated Timber) Laminated Veneer Lumber (LVL) 10.3. What are the eight (8) properties of structural steel?Satisfactory response
YesNo
Q11:Name the characteristics and briefly list the construction techniques of pitched roof types given in column 1 of the table. Roof type Characteristics (15-40 words each) Construction techniques (20-60 words) Hip and Valley Broken Hip And Valley Gable roof Skillion StrutsSatisfactory response
YesNo
Q12:What are the five (5) bevels needed for all roof members?Satisfactory response
YesNo
Q13:How should timber be stored and what needs to be considered?Satisfactory response
YesNo
Q14:Answer the following: 14.1. What are the NCC fire performance requirements for wall and ceiling linings? Write your answer in a single sentence. 14.2. What are the different types of non-combustible materials as per the housing provisions? Prepare a list of any five (5).Satisfactory response
YesNo
Q15:Answer the following questions: 15.1 What is the purpose of ridge boards? 15.2. How should you cut the rafters? Write your answer in 30-50 words. 15.3. How should you fix the valley gutters to the valley boards?Satisfactory response
YesNo
Q16:Answer the following questions: 16.1. Where are collar ties installed? 16.2. What are under purlins? How are they spaced? 16.3. Explain the purpose of roof struts in a single sentence.Satisfactory response
YesNo
Q17:What are creeper rafters?Satisfactory response
YesNo
Assessment Results Sheet Outcome First attempt: Outcome (make sure to tick the correct checkbox): Satisfactory (S) ☐ or Not Satisfactory (NS) ☐ Date: _______(day)/ _______(month)/ _______(year) Feedback: Second attempt: Outcome (please make sure to tick the correct checkbox): Satisfactory (S) ☐ or Not Satisfactory (NS) ☐ Date: _______(day)/ _______(month)/ _______(year) Feedback: Student Declaration I declare that the answers I have provided are my own work. Where I have accessed information from other sources, I have provided references and/or links to my sources. I have kept a copy of all relevant notes and reference material that I used as part of my submission. I have provided references for all sources where the information is not my own. I understand the consequences of falsifying documentation and plagiarism. I understand how the assessment is structured. I accept that the work I submit may be subject to verification to establish that it is my own. I understand that if I disagree with the assessment outcome, I can appeal the assessment process, and either re-submit additional evidence undertake gap training and or have my submission re-assessed. All appeal options have been explained to me. Student Signature Date Trainer/Assessor Name Trainer/Assessor Declaration I hold: ☐ Vocational competencies at least to the level being delivered ☐ Current relevant industry skills ☐ Current knowledge and skills in VET, and undertake ☐ Ongoing professional development in VET I declare that I have conducted an assessment of this student’s submission. The assessment tasks were deemed current, sufficient, valid and reliable. I declare that I have conducted a fair, valid, reliable, and flexible assessment. I have provided feedback to the student. Trainer/Assessor Signature Date Office Use Only The outcome of this assessment has been entered into the Student Management System on _________________ (insert date) by (insert Name) __________________________________

Unit Code CPCCCA3007 Page 2 of 11

Unit CodeCPCCCA3007 Page 2 of 11

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National/State Learning Standards – list the geometry standard from the Assessment Analysis Action Plan

Assessment Description: National/State Learning Standards – list the geometry standard from the Assessment Analysis Action Plan

After analyzing assessment data to understand patterns and gaps in learning, the next step in instructional planning is to develop lessons that integrate the information to create appropriate learning experiences.

For this assignment, select a topic from your Assessment Analysis Action Plan to create a single lesson plan using the “COE Lesson Plan Template.”

Focus on the following:

National/State Learning Standards – list the geometry standard from the Assessment Analysis Action Plan

Specific Learning Objectives –  aligned to selected standard

Resources, Materials, Equipment, and Technology – including a rationale for how resources provide differentiated learning experiences

Anticipatory Set – including rationale for how student interest and prior knowledge are integrated

Multiple Means of Representation – including rationale for how assessment data was used to adapt the planning and instruction for differentiated learning

Multiple Means of Expression – including rationale and modifications for how the assessments in the lesson plan can be used to monitor and adjust instruction and create diverse learning experiences 

Review this lesson plan with your mentor teacher prior to implementing it in Clinical Field Experience C.

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General Accountability Office (GAO) issues standards for the audits of governmental organizations

The General Accountability Office (GAO) issues standards for the audits of governmental organizations, programs, activities, and functions that are commonly referred to as the Yellow Book.

Review the latest publication of the Yellow Book on the GAO website, specifically the following sections:

Application Guidance: Complying with GAGAS.

Relationship between GAGAS and other Professional Standards.

In what significant way do financial audits in government and not-for-profit organizations differ from those carried on in business?

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US GAAP and International Financial Reporting Standards (IFRS)

Reply with at least 200 words citation and reference

Discuss the similarities and differences between the US GAAP and International Financial Reporting Standards (IFRS) and how they relate to three different industries. Cite the topic resources and outside resources to support the ideas presented. When replying to peers, provide additional examples that further compare and contrast these two sets of standards.

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Financial Accounting Standards Board

Search the Financial Accounting Standards Board (FASB) website listed in the topic resources and identify a recently issued financial reporting standard. Write a one-paragraph summary of and its principal provisions. Search “Project Activities” to identify the reporting issue with the most recent update. Briefly describe the issue and the action taken by the FASB. Discuss the accounting implications of this action as it would apply to three different industries. Do not select a standard already addressed by your peers. In replies to peers, provide additional industry examples.

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What standards were used in your design?  How did the standards impact your design?

Answer the following questions:

·  What standards were used in your design?  How did the standards impact your design?

·  What are some of the societal, global, legal, ethical, and environmental impacts associated with your product?  This needs to be a specific and well-thought out response as it will be placed in the final report you create.  Were any of these given consideration in the requirements definition?

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Purpose of Calibration, Calibration frequency & the role of primary and secondary Standards including the National Standards Authority of Ireland (NSAI). Review the FDA regulations on Calibration and explain the advantages & disadvantages of loop calibration

Assignment 2 (40%) Due Week 12
1. Critically review the purpose of Calibration, Calibration frequency & the role of primary and secondary Standards including the National Standards Authority of Ireland (NSAI). Review the FDA regulations on Calibration and explain the advantages & disadvantages of loop calibration. 30%
3000 Words
• Incorporate a clear structure
• Use Harvard System referencing (10%)
• Use Arial or Calibri
• Font – size 12 with 1.5 spacing
Outline
Introduction:
Body
Conclusion:
? Softcopy Due 11.59 on Sunday5thDecember 2021
? Upload via Turnitin on Moodle
? Check Moodle for this assignment

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apply accounting principles and standards when accounting for non-current assets

Assessment 3 Information
Subject Code: ACC203
Subject Name: Financial Accounting 2
Assessment Title: Case study
Assessment Type: Individual Written Report – Case Study
Weighting: 30%
Total Marks: 30 marks
Submission: Individual Written Report submitted via Turnitin on MyKBS
Word limit: 1500 words (max.)
Due Date: Monday of Week 13 at 3:55 pm AEST
Your Task
You are required to prepare a business letter to answer key accounting issues regarding income taxes, property, plant & equipment revaluation and revenue.
Assessment Description
Assume that you are a graduate accountant working for Highend Accountants, a public accounting firm located at 203 York Street Sydney, NSW 2000. The manager of your firm, Mr. John Little asked you to draft a letter in response to an email received from Ms. Michelle Smith, the managing director of Lowsales Ltd in response to various key accounting issues. See the copy of the email on the next page.
You should address all the technical issues/discussion in the letter, followed by a Reference List.
The breakdown of your assessment marking is as follows:
Technical component 25 marks – These marks cover the technical content of your advice and the explanation on each of the issues, the calculations and the sources used.
Communication Skills/Writing 5 marks – These marks cover the generic skills of report writing, layout, clear meaning, structure and appropriate tone and grammar and spelling and punctuation.
Learning Objectives:
After completing this Individual Assignment, you will be able to:
• apply accounting principles and standards when accounting for non-current assets
• apply accounting principles and standards when accounting for liabilities, revenue and income tax
• develop information gathering and communication strategies to enable the provision of professional advice to a client
Case Study
Assume that you are a graduate accountant working for Highend Accountants, a public accounting firm located at 203 York Street Sydney, NSW 2000. The manager of your firm, Mr. John Little asked you to draft a letter in response to an email received from Ms. Michelle Smith, the managing director of Lowsales Ltd in response to various key accounting issues. Make sure you include any references from AASBs, Corporations Act and relevant websites.
The following email was sent from Ms. Michelle Smith to John Little.
Re: Accounting Issues: Year Ending 30 June 2021
From: Michelle Smith (msmith@lowsales.com.au)
Sent: 5 May 2021
To: John Little (john123@highendaccounting.com.au)
Dear John,
Thank you for your phone call this morning. As discussed, we have recently hired a new chief accountant for our group who is concerned about three matters.
Firstly, the chief accountant expressed his concerns to the Board that there were no deferred tax accounts. The chairperson said that we should not be wasting our time on future tax consequences because there are far more important issues for us to focus on. The company pay taxes every quarter, is this not sufficient? Could you please explain this issue? As I said, we are all nonaccountants, and therefore an example would be great.
The chief accountant raised a second matter about the recording of revenue. For example, Lowsales Ltd executes a contract to sell and install machinery for our customer, Gregory Ltd to support their dam construction project. The sales price charged for the machine, installation and ongoing support is $6,000,000. The terms state that Gregory Ltd will pay for the machine immediately (fair value of the machinery is $5,000,000). The installation will take approximately 3 months to complete (fair value of installation is $1,000,000). In addition, Lowsales Ltd have agreed to provide Gregory Ltd with 24 months of ongoing technical support (fair value of technical support is $100,000).
In the accounts of Lowsales Ltd revenue of $6,000,000 (on the date the contract was exchanged) was recorded. However, the chief accountant requests that Lowsales Ltd should apply the five-step model per the accounting standard to record the revenue. Can you explain the five-step using the above example?
The accountant raised a third point. He recommended that Lowsales Ltd adopt the “revaluation method” for property, plant and equipment instead of our current “cost method”. Can you explain what is the difference between the cost method and the revaluation method? I am also not sure how this affects our financial statements. Could you please explain how this may impact our financial statements? Our board thinks that the revaluation method is better as we can increase company asset values anytime and therefore it will attract more new investors. Is this correct?
Please respond by letter (not email) as I would like to present your views to our board.
I look forward to hearing from you shortly.
Regards
Michelle Smith
Managing director,
Lowsales Ltd
Level 11, 203 York Street,
Sydney NSW 2000

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ACC203 Assignment Rubric: 30% Individual Assignment
Components High Distinction
85 – 100%
(Marks 25.5 to 30) Distinction
75 – 84%
(Marks 22.5 to 25.4) Credit
65 – 74%
(Marks 19.5 to 22.4) Pass
50 – 64%
(Marks 15 to 19.4) Fail
0 – 49%
(Marks 0 to 14.9) Mark
Awarded
(Out of 30)
Technical component
Journal entries,
Calculations,
Explanations
25 marks It clearly identifies and addresses all the technical issues raised & provides clear, correct & decisive answers displaying an outstanding understanding of each of the technical issues.

  • It is very clear and concise making it easy for the client to understand.
  • Where applicable the appropriate reference has been correctly made to the AASBs, GAAPs and other legislation It clearly identifies and addresses most of the technical issues raised by the client and provides clear, correct, and decisive advice displaying a good understanding of most of the technical issues.
  • It is easy for the client to understand.
  • Where applicable the appropriate, reference has been made to the AASBs, GAAPs and other legislation It clearly identifies & addresses some of the technical issues raised by the client and provides reasonably clear, correct, and decisive advice displaying a reasonably good understanding of some of the technical issues.
  • It most cases it is easy for the client to understand.
  • Reference has been made to most of the AASBs, GAAPs and other legislation where applicable It identifies and addresses some of the technical issues raised by the client and provides fairly clear, but not always correct and/or decisive
    advice. It displays a reasonable understanding of some of the technical issues raised.
  • In some cases, it is easy for the client to understand.
    *Reference has been made to some of the AASBs, GAAPs and other legislation where applicable. It does not identify or address the technical issues raised by the client It displays a lack of understanding of
    some
    or all of the technical issues raised.
    *It is difficult for the client to understand.
  • Little or no reference is made to the AASBs, GAAPs and other legislation where applicable.
    ACC203 Financial Accounting 2 page 5 Assignment 3 Case Study
    Communication
    Skills/Writing
    Written
    Business Letter with letterhead
    Overall
    Presentation,
    Language and Grammar
    5 marks
    The Letter includes the letterhead with a logo and business name.
    Recipient name and address clearly identified.
    Date and subject line included.
    Presentation, formatting and structure are of a high professional standard.
    Exceptional and eloquent use of the English language presented clearly, sequentially and without errors in grammar and referencing.
    The Letter includes the letterhead with a logo and business name.
    Recipient name and address clearly identified.
    Date and subject line included.
    Only minor improvements are needed in presentation, formatting and structure for high professional standards to be met.
    An excellent use of the English language though minor improvements
    needed in clarity, sequence, grammar and referencing. The Letter includes the letterhead with a logo and business name.
    Recipient name and address clearly identified.
    Date and subject line included.
    An inconsistent application of professional standards of presentation, formatting and structure.
    A solid use of the English language though
    inconsistencies exists
    in terms of clarity,
    sequence, grammar and referencing. The Letter includes the letterhead with a logo and business name.
    Recipient name and address clearly identified.
    Date and subject line included.
    Major improvements are needed in terms of presentation, formatting and structure.
    An acceptable level of English but major improvements are required in terms of
    clarity, sequence, grammar and referencing. The Letter does not include a letterhead and there is no logo or business name.
    Recipient name and address is not clearly identified.
    Date and subject line included.
    Unprofessional presentation and formatting with a structure that does not flow.
    The application of the English language is difficult to follow, and the
    standard of clarity, sequence, grammar and referencing is below what would be acceptable by a professional body.
    TOTAL MARKS (out of 30 marks)
    ACC203 Financial Accounting 2 page 6 Assignment 3 Case Study

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