School of Accounting and Finance
Subject Outline
(Subject Code: AF2108)
Financial Accounting
2020/2021 Academic Year – Semester 2
Financial Accounting
Subject Outline
Contents
GENERAL INFORMATION .................................................................................................................. 2
SUBJECT LEARNING OUTCOMES ................................................................................................... 3
PROGRAMME OUTCOMES ................................................................................................................ 3
ONLINE COURSE MATERIAL AND INFORMATION .................................................................... 3
TEXTBOOKS AND SOFTWARE (To be purchased) .......................................................................... 4
RECOMMENDED REFERENCES ....................................................................................................... 4
YOUR TUTOR ......................................................................................................................................... 4
STUDY LOAD .......................................................................................................................................... 4
METHOD OF INSTRUCTION .............................................................................................................. 5
GETTING STARTED .............................................................................................................................. 5
TUTORIAL QUESTIONS....................................................................................................................... 5
TABLE OF SUBJECT ORGANISATION............................................................................................. 6
METHOD OF ASSESSMENT ................................................................................................................ 9
INDIVIDUAL ASSIGNMENTS (40%) .................................................................................................. 9
ONLINE QUIZZES (50%) .................................................................................................................... 11
PARTICIPATION(10%) ....................................................................................................................... 11
OVERALL GRADE ............................................................................................................................... 17
POLICY ON PLAGIARISM ................................................................................................................. 17
GENERAL INFORMATION
Credit: 3
Subject Code: AF2108
School: Accounting and Finance, Level 7, LKS Tower (M)
Team Member
Josephine
WONG*
Tedmond
TANG
Jingjing Diana
HUANG
Zhi Bernard
LI
Weihuan
Sophia ZHAI
Jihye YOO
Telephone
Email
2766-4372
sfjwong@polyu.edu.hk
2766-7037
Tedmond.tang@polyu.edu.hk
2766-7948
diana.jj.huang@connect.polyu.hk
3400-3362
bernard.li@connect.polyu.hk
weihuan.zhai@connect.polyu.hk
3400-3238
3400-3371
jihye.yoo@connect.polyu.hk
* Mass lectures
Page 2
Financial Accounting
Subject Outline
AIM
This subject introduces the discipline of financial accounting. It enables students to analyse
financial reports, and process a foundation of financial accounting skills and knowledge.
It also contributes to the development of their information technology skills and ethical
reasoning in the business setting.
SUBJECT LEARNING OUTCOMES
On successfully completing this subject, students will be able to:
a. Explain the role and importance of accounting information in assisting decision-making
in a business context.
b. Apply the financial accounting conceptual framework in the recording, processing,
summarizing and reporting phases of the accounting cycle.
c. Evaluate the assumptions, principles and conventions underlying financial accounting
processes.
d. Identify and resolve accounting related ethical issues as they arise.
e. Apply appropriate analytical tools for the interpretation of financial statements.
PROGRAMME OUTCOMES
This subject contributes to the achievement of BBA Outcomes by enabling students to
analyse financial reports (Outcome 7), and process a foundation of financial accounting
skills and knowledge, on which to base the process of continuous professional
development (Outcome 11). It also contributes to the understanding of accounting
information system (Outcome 6) and the development of ethical reasoning in the business
setting (Outcome 4).
ONLINE COURSE MATERIAL AND INFORMATION
General information and study materials for the subject are available online through the
university’s Blackboard LEARN@PolyU (“Bb”) web Page (https://learn.polyu.edu.hk/).
These include lecture notes, assignments, tutorial questions and answers and videos for
demonstration, and continuous assessment marks which will be put on Bb under the
“Tools”, “My Grades” as the semester progresses. You should access the page regularly
for announcements.
Page 3
Financial Accounting
Subject Outline
TEXTBOOKS AND SOFTWARE (To be purchased)
Weygandt, Kieso and Kimmel, Financial Accounting, IFRS edition, 4th edition, 2018,
Wiley.
(E-book ISBN: 978-1-119-50340-8, or Print Copy ISBN: 978-1-119-50430-6).
RECOMMENDED REFERENCES
Williams, Haka, Bettner, Carcello, Financial Accounting, 18th edition, 2020, McGrawHill.
Ferrell, Fraedrich and Ferrell, Ethical Decision Making in Business, 12th edition, 2019,
Cengage (for business ethics).
Harrison, Horngren, Thomas, Suwardy, Financial Accounting International Financial
Reporting Standards, 9th edition, 2014, Pearson.
YOUR TUTOR
At the beginning of the semester you will be assigned a tutor, who is responsible for your
learning progress and who will assist you with any problems or difficulties you may have
with the unit. Do not be reluctant to contact your tutor or feel you are imposing on his/her
time. Tutors are always willing and happy to assist students, and you should get into the
habit of regular contact with your tutor in the online tutorials or within his/her consultation
hours or through appointment so that you become a person to the tutor and not just a
number and name.
STUDY LOAD
You are recommended to spend at least seven hours of study per week on Financial
Accounting. You should not treat the subject as a mere bookkeeping exercise and should
remember that an understanding of relevant accounting theory and standards is crucial to
your success in this subject. You must ensure that you fully understand each topic prior to
proceeding to the next one.
Much of the work covered in this subject is of a practical and theoretical nature. The more
problems / exercises you attempt, the greater your understanding will be. You should
evaluate your comprehension of the topic by doing the tutorial questions listed on pages 6.
This tests your understanding of the material and indicates the areas that need further study.
Page 4
Financial Accounting
Subject Outline
METHOD OF INSTRUCTION
Study of this subject is by a combination of:
1)
自学会计术语
读课本
上完课再看录播
看视频
写题
复习
2)
Guided private study, comprising of:
•
•
•
•
•
•
google for accounting terms
reading of the textbook
reviewing the recorded lecture again after attending the online lecture
watch the overview videos and videos for demonstration of tutorial questions
working on tutorial questions
reviewing of the suggested solutions to tutorial questions
Online contact, including lectures, tutorials, online consultation.
GETTING STARTED
You should begin reading the relevant materials as soon as you can. I suggest that you
should google the accounting terms before the online lecture classes. You should try to
complete the relevant materials on this outline before those lectures.
TUTORIAL QUESTIONS
Students should attempt tutorial questions after the lecture of the relevant topic and
complete the questions before the tutorial classes in the coming week. The tutorial
questions and solutions are posted to the Bb. Students should try their best to start working
on those problems in italic and bold (see pp. 6) and check with the solutions before the
tutorial classes. Consult your tutor directly via the online tutorial class / online chat room
on blackboard according to the arrangement of your tutor if you have problems on doing
those questions.
For those questions, exercises and problems on the textbook but NOT designated as
tutorial questions, check figures are available on the book (in blue colour right next to
exercises and problems). Students are highly encouraged to practice on these exercises.
Page 5
Financial Accounting
Subject Outline
TABLE OF SUBJECT ORGANISATION
A tentative summary of the subject organisation and structure is presented below. It
provides you with a listing of the subject requirements. Note that some topics require more
time to complete than others.
Key:
WKK - Weygandt, Kieso and Kimmel, Financial Accounting, IFRS edition, 4th
edition
Ch
- Chapter
LECTURE
1
(18 Jan / 19 Jan)
TOPIC
READING
Introduction to Financial
Accounting:
TUTORIAL
QUESTIONS
WKK Ch 1
1-1, 1-2, 1-3,
1-4, 1-5, 1-6,
1-7
WKK Ch 1 and 4
2-1, 2-2, 2-3,
2-4, 2-5, 2-6
WKK Ch 2
3-1, 3-2, 3-3,
3-4, 3-5, 3-6,
3-7, 3-8, 3-9
WKK Ch 3 and 4
4-1, 4-2, 4-3,
4-4, 4-5, 4-6,
4-7, 4-8, 4-9,
4-10
What is accounting(by video);
Entity concept; Measurement
principle; Accounting equation;
Nature of business transactions;
Effects of business transactions on
accounting equation.
2
(25 Jan / 26 Jan)
Use of Financial Statements
and Introduction to
Business Ethics:
Use of Financial Statements;
Classified Statement of financial
position;
Introduction to Business Ethics;
Solving Ethical Dilemma;
Psychological Approach.
3
(1 Feb / 2 Feb)
Recording Business
Transactions: Double entry
system; Ledgers and journals;
Posting; Trial Balances.
4
(8 Feb / 9 Feb)
The Adjusting Process and
Completing the Accounting
Cycle: Adjusting process;
Accounting period concept, Accrual
principle; Use of worksheet;
Distinction between permanent and
temporary accounts; Closing
accounts.
Page 6
Financial Accounting
Subject Outline
LECTURE
TOPIC
READING
5
(22 Feb / 23 Feb)
Merchandising Operations:
6
(1 Mar / 2 Mar)
Merchandise Inventory:
7
(8 Mar / 9 Mar)
Cash and Accounts
Receivable: Internal controls;
WKK Ch 5
5-1, 5-2, 5-3,
5-4, 5-5, 5-6,
5-7, 5-8
WKK Ch 6
6-1, 6-2, 6-3,
6-4, 6-5, 6-6,
6-7, 6-8, 6-9,
6-10
WKK Ch 7 and 8
7-1, 7-2, 7-3,
7-4, 7-5, 7-6,
7-7, 7-8, 7-9
WKK Ch 8, 9 and
10
9-1, 9-2, 9-3,
9-4, 9-5, 9-6,
9-7, 9-8, 9-9
Nature of merchandise operations;
Accounting records for
merchandise operations; Periodic
and Perpetual inventory systems.
Inventory recording systems;
Determining inventory quantities;
Cost flows methods, Effects of
inventory valuation on financial
statements.
Petty cash system; Bank
reconciliation; Accounts
Receivables.
9
(15 Mar / 16 Mar)
Notes Receivable and Plant
Assets: Notes receivable; Interest
calculation; Acquisition cost;
Capital and revenue expenditures;
Depreciation methods; Revision of
depreciation; Disposal of plant
assets.
Liabilities: Identify major types
of current liabilities; Notes
payable; Current portions of longterm debt.
Page 7
TUTORIAL
QUESTIONS
Financial Accounting
LECTURE
10
(22 Mar / 23 Mar)
Subject Outline
TOPIC
READING
Corporations:
Organization, Shares
Transactions and
Dividends: Introduction to
TUTORIAL
QUESTIONS
WKK Ch 11
10-1, 10-2,
10-3, 10-4,
10-5, 10-6,
10-7, 10-8,
WKK Ch 14
11-1, 11-2,
11-3, 11-4,
11-5, 11-6,
11-7, 11-8,
11-9, 11-10
WKK Appendix G
8-1, 8-2, 8-3,
8-4, 8-5, 8-6
(Virtual
tutorial)
WKK Ch 13
12-1, 12-2,
12-3, 12-4,
12-5, 12-6,
12-7
corporation and the regulatory
environment; Accounting for
equities of corporation.
11
(29 Mar / 30 Mar)
8
(Public Holiday
5 Apr / 6 Apr)
Financial Statement
Analysis: Purposes of financial
statements analysis, Tools of
analysis, Basic ratios computations
and their interpretation.
Subsidiary Ledgers, Special
Journals: Accounting
information system; Use of
subsidiary ledgers and Special
journals.
Public Holiday
Lecture by recorded video
12
(12 Apr / 13 Apr)
The Statement of Cash
Flows: Usefulness of the
statement of Cash Flows;
Distinguish among operating;
investing and financing activities;
Direct and indirect method;
Analyze the statement.
13
(19 Apr / 20 Apr)
Revision for quiz 3
Page 8
Financial Accounting
Subject Outline
METHOD OF ASSESSMENT
The continuous assessment consists of three (3) components, as follows:
Individual Assignments
Quizzes
Participation
40%
50%
10 %
TOTAL
100 %
INDIVIDUAL ASSIGNMENTS (40%)
Due dates: Assignment One – 27 Feb,2021, Saturday 23:58
Assignment Two – 20 Mar,2021 Saturday 23:58
Assignment Three –4 April 2021, Sunday 23:58
Assignment One (10%)
The details of the assignment one will be released on Bb on 8 February 2021.
Preparation of journal entries and financial statements. Students have to follow the
different submission requirements as stated in the assignment on or before 27 February
2020. Submit by inputting answers of the required items into the test page of the Bb.
The purpose of this assignment is to expose you to a comprehensive accounting cycle
that integrates the business events, accounting concepts, procedures, and records.
In general, completion of the assignments should ensure a great appreciation of the
following:
(a)
(b)
(c)
the steps required in a typical accounting cycle;
month-end adjustments; and
how the accounting cycle culminates in the production of monthly financial reports.
**Students will work on different versions of assignment one with same level of
difficulty.
Page 9
Financial Accounting
Subject Outline
Assessment:
Criteria
Application of
Financial
Accounting
Conceptual
Framework
and
Preparation of
financial
statements
Fail
Does none or few of
the following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Pass
Does some of the
following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Level of Performance
Satisfactory
Does many of the
following:
Appropriately
record, process
and summarize
the accounting
information; all
amounts of items
are properly
classified,
presented in the
financial
statements and
calculation of
items is correct.
Page 10
Good
Does almost all of
the following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Excellent
Does all of the
following:
Appropriately
record, process
and summarize
the accounting
information; all
amounts of items
are properly
classified,
presented in the
financial
statements and
calculation of
items is correct.
Financial Accounting
Subject Outline
Assignment Two (15%)
This assignment consists of Section A and Section B.
Section A (5%)
Writing type accounting concept questions.
Section B (10%)
This assignment is a mini case study requiring the application of a decision framework to
arrive at an alternative on accounting related ethical dilemma(s). It will draw on reasoning
and decision-making skills gained while doing the tutorial questions.
The details of the assignment two will be released on Bb on 13 Mar 2020.
Turnitin is required for the submission of the assignment via Bb on or before 20 Mar 2020.
PerformanceGrade
Excellent
A+
A
A-
Good
B+
B
B-
Satisfactory
C+
C
C-
Criteria
▪ Demonstrates excellent achievement of intended subject
learning outcomes by being able to skillfully use concepts and
solve complex problems.
▪ Shows evidence of innovative and critical thinking in
unfamiliar situations, and is able to express the synthesis or
application of ideas in a logical and comprehensive manner.
▪ Demonstrate an excellent understanding of all relevant
knowledge and concepts involved.
▪ Perform exceptionally well in integrating information from
various sources and analyzing the assigned case or issue.
▪ Write exceptionally clearly without English errors.
▪ Demonstrates good achievement of intended subject learning
outcomes by being able to use appropriate concepts, and
solve problems.
▪ Shows the ability to analyse issues critically and make wellgrounded judgements in familiar or standard situations, and is
able to express the synthesis or application of ideas in a
logical and comprehensive manner.
▪ Demonstrate a good understanding of all relevant knowledge
and concepts involved
▪ Perform well in integrating information from various sources and
analyzing the assigned case or issue.
▪ Write clearly with limited English errors
▪ Demonstrates satisfactory achievement of intended subject
learning outcomes by being able to solve relatively simple
problems.
▪ Shows some capacity for analysis and making judgements in
a variety of familiar and standard situations, and is able to
express the synthesis or application of ideas in a manner that
is generally logical but fragmented.
▪ Demonstrate a basic understanding of the relevant knowledge
and concepts involved.
▪ Show satisfactory performance in integrating information from
various sources and analyzing the assigned case or issue.
▪ Write clearly but with a notable number of English errors.
Page 11
Financial Accounting
Pass
D+
D
Fail
F
Subject Outline
▪ Demonstrates marginal achievement of intended subject
learning outcomes by being able to solve relatively simple
problems.
▪ Can make basic comparisons, connections and judgments
and express the ideas learnt in the subject, though there are
frequent breakdowns in logic and clarity.
▪ Display a minimum understanding of the knowledge and
concepts involved.
▪ Show marginally acceptable performance in integrating
information and analyzing the assigned case or issue.
▪ Write in unclear manner and/or with a lot of English errors.
▪ Demonstrates inadequate achievement of intended subject
learning outcomes through a lack of knowledge and/or
understanding of the subject matter.
▪ Evidence of analysis is often irrelevant or incomplete.
▪ Display a poor understanding of the concepts involved.
▪ Perform poorly in integrating information and analyzing the
assigned case or issue.
Page 12
Financial Accounting
Subject Outline
Assignment Three (15%)
This assignment requires demonstration of knowledge in the application of the financial
accounting framework. Students are also expected to prepare financial statements for a
company. Financial statements include statement of financial position, income statement
and statement of retained earnings. The assignments will draw on knowledge from the
recording, processing, summarizing and reporting phases of accounting cycle as well as
assumptions, principles and conventions underlying the preparation of financial
statements gained while doing the tutorial questions.
**Students will work on different versions of assignment three with same level of
difficulty.
The details of the assignment three will be released on Bb on 30 March 2021.
Students have to submit by inputting the required items into the test page of the Bb on
or before 4 April 2020. No submission of Assignment Three via channel other than
blackboard will be accepted.
Assessment:
Criteria
Application of
Financial
Accounting
Conceptual
Framework
and
Preparation of
financial
statements
Fail
Does none or few of
the following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Pass
Does some of the
following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Level of Performance
Satisfactory
Does many of the
following:
Appropriately
record, process
and summarize
the accounting
information; all
amounts of items
are properly
classified,
presented in the
financial
statements and
calculation of
items is correct.
Page 13
Good
Does almost all of
the following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Excellent
Does all of the
following:
Appropriately
record, process
and summarize
the accounting
information; all
amounts of items
are properly
classified,
presented in the
financial
statements and
calculation of
items is correct.
Financial Accounting
Subject Outline
ONLINE QUIZZES (50 %)
Quiz One (10%)
Date:
Duration:
Topics covered:
2.30 to 3.30 pm on 6 Mar 2021 Saturday
1 hour (TBC)
Lectures 1 to 4
Quiz Two (20%)
Date:
Duration:
Topics covered:
2.30 to 4.30pm on 10 April 2021 Saturday
Within 2 hours (TBC)
Lectures 1 to 9
The overall performance standard of the total percentage earned for Quiz One and Quiz Two
is pre-determined and clearly defined below:
Criteria
Application of
Financial
Accounting
Conceptual
Framework
and
Preparation of
financial
statements
Fail
Does none or few of
the following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Pass
Does some of the
following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Level of Performance
Satisfactory
Does many of the
following:
Appropriately
record, process
and summarize
the accounting
information; all
amounts of items
are properly
classified,
presented in the
financial
statements and
calculation of
items is correct.
Page 14
Good
Does almost all of
the following:
Appropriately
record, process and
summarize the
accounting
information; all
amounts of items
are properly
classified, presented
in the financial
statements and
calculation of items
is correct.
Excellent
Does all of the
following:
Appropriately
record, process
and summarize
the accounting
information; all
amounts of items
are properly
classified,
presented in the
financial
statements and
calculation of
items is correct.
Financial Accounting
Subject Outline
Quiz Three (20%)
Date:
Duration:
Topics covered:
Section A
2.30 to 4.30 pm on 24 April 2021 (Saturday)
Within 2 hours (TBC)
Lectures 11 and 12
Interpretation of Financial Statements (10%)
This section requires demonstration of knowledge of the theory and practice of financial
statement analysis. Students will be expected to read parts of the financial statements of
a company and use the decision tools to interpret them. The questions will draw on
knowledge and skills gained while doing working problems from the textbook.
Section B
Statement of Cash Flows (10%)
This section requires demonstration of knowledge on the preparation of statement of cash
flows. Students will be expected to read parts of the financial statements of a company
and extract relevant information to prepare the statement of cash flows either using direct
or indirect method. The questions will draw on knowledge and skills gained while doing
working problems from the textbook.
Criteria
Interpretation
of financial
statement
Statement of
Cash Flows
Fail
Cover none or few
of the following:
Appropriate use of
tools and ratios;
thoughtfully analyse
and evaluate the
data; appropriate
presentation;
reasonable
conclusion.
All amounts of
items are properly
classified and
calculation of items
is correct; all or
many of the above
elements missing,
provide additional
insight into a
company’s cash
generating ability
Level of Performance
Satisfactory
Cover many of the
following:
Appropriate use
of tools and
ratios;
thoughtfully
analyse and
evaluate the data;
appropriate
presentation;
reasonable
conclusion.
All amounts of
All amounts of
items are properly
items are properly
classified and
classified and
calculation of items
calculation of
is correct; more
items is correct;
than two of the
one or two of the
above elements
above elements
missing, provide
missing, provide
additional insight
additional insight
into a company’s
into a company’s
cash generating
cash generating
ability
ability
Pass
Cover some of the
following:
Appropriate use of
tools and ratios;
thoughtfully analyse
and evaluate the
data; appropriate
presentation;
reasonable
conclusion.
Good
Cover almost all of
the following:
Appropriate use of
tools and ratios;
thoughtfully analyse
and evaluate the
data; appropriate
presentation;
reasonable
conclusion.
All amounts of
items are properly
classified and
calculation of items
is correct; no more
than one of the
above elements
missing, provide
additional insight
into a company’s
cash generating
ability
Excellent
Cover all of the
following:
Appropriate use
of tools and
ratios;
thoughtfully
analyse and
evaluate the data;
appropriate
presentation;
reasonable
conclusion.
All amounts of
items are properly
classified and
calculation of
items is correct;
none of the above
elements, provide
additional insight
into a company’s
cash generating
ability missing,
Note: There will be a penalty on scores for any students who cannot attend any of
the quizzes. Students who are absent for any quiz/quizzes without any valid
reason will have zero grade for this/these component(s).
Page 15
Financial Accounting
Subject Outline
TUTORIAL PARTICIPATION (10%)
To encourage students participate in online tutorial and virtual tutorials, a maximum of
Ten points are awarded for such purpose. Note that merely log in / attending online tutorial
sessions is not considered as participation.
Assessment:
Participation marks are awarded for active participation in classes. Mere attendance will earn
only a very low score.
PerformanceGrade
Criteria
A+
A
A-
▪ Attend all classes and actively participate in class discussions
with significant contribution towards the class discussion and
survey
B+
B
BC+
C
C-
▪ Attend most of the classes and actively participate in class
discussions with some contribution towards class discussion and
survey.
Pass
D+
D
▪ Attend most of the classes with minimal class participation.
Fail
F
Excellent
Good
Satisfactory
▪ Attend most of the classes with some class participation.
▪ Did not attend most of the classes or no notable class
participation
Page 16
Financial Accounting
Subject Outline
OVERALL GRADE
The table below illustrates how the overall grade will be awarded according to the
achievement of intended learning outcomes.
PerformanceGrade
Excellent
A+
A
A-
Good
B+
B
B-
Satisfactory
C+
C
C-
Pass
D+
D
Fail
F
Criteria
▪ Demonstrates excellent achievement of intended subject
learning outcomes by being able to skillfully use concepts
and solve complex problems.
▪ Shows evidence of innovative and critical thinking in
unfamiliar situations, and is able to express the synthesis or
application of ideas in a logical and comprehensive manner.
▪ Demonstrates good achievement of intended subject
learning outcomes by being able to use appropriate
concepts, and solve problems.
▪ Shows the ability to analyse issues critically and make wellgrounded judgements in familiar or standard situations, and
is able to express the synthesis or application of ideas in a
logical and comprehensive manner.
▪ Demonstrates satisfactory achievement of intended subject
learning outcomes by being able to solve relatively simple
problems.
▪ Shows some capacity for analysis and making judgements
in a variety of familiar and standard situations, and is able to
express the synthesis or application of ideas in a manner
that is generally logical but fragmented.
▪ Demonstrates marginal achievement of intended subject
learning outcomes by being able to solve relatively simple
problems.
▪ Can make basic comparisons, connections and judgments
and express the ideas learnt in the subject, though there are
frequent breakdowns in logic and clarity.
▪ Demonstrates inadequate achievement of intended subject
learning outcomes through a lack of knowledge and/or
understanding of the subject matter.
▪ Evidence of analysis is often irrelevant or incomplete.
POLICY ON PLAGIARISM
Plagiarism refers to the act of using the creative works of others (e.g. ideas, words,
images or sound, etc) in one’s own work without proper acknowledgement of the source.
The University views plagiarism, whether committed intentionally or because of
ignorance or negligence, as a serious disciplinary offence. Details of PolyU’s approach
to plagiarism and the penalties which would be imposed are available in the Student
Handbook. For more information about plagiarism and referencing system, please refer
to: https://www.polyu.edu.hk/ogur/academic_integrity/Plagiarism_Booklet.pdf
THIS SUBJECT OUTLINE IS SUBJECT TO CHANGE UNDER
CIRCUMSTANCES.
END OF SUBJECT OUTLINE
Page 17