The objective of this course is to provide the student with the opportunity to obtain a sound knowledge of normative, positive and critical theories of accounting. The course begins by examining the nature of theories and alternative forms of logic. The conceptual framework and key contemporary and historical accounting issues are examined, highlighting the role of theory in understanding current accounting standards, accounting practice and the use of accounting information by the myriad stakeholders in reporting entities. Throughout the course examples of the relationship between theories of accounting and decisions facing real people (accountants and financial statement users) are highlighted.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. have read more widely in accounting;
2. have acquired a deeper and more critical appreciation of what defines contemporary accounting practice, and more importantly, what it is that should define the nature, scope and future of accounting;
3. be familiar with concepts of theory development and theories of accounting policy choice, measurement of economic income and the societal use of accounting information;
4. have achieved a deeper understanding of selected contemporary issues in accounting;
5. have developed an ability to critically analyse these issues within the theoretical framework developed earlier in the course.

Research-Led Teaching

This course builds on current research to examine contemporary issues in accounting, which includes research in other disciplines such as finance and economics. The course adopts an interactive approach to learning and teaching and draws from active learning pedagogies. Students are encouraged to be an active participant in the learning process.

Required Resources

Prescribed Text

Deegan, Craig. Financial Accounting Theory, 4th edition, McGraw-Hill, 2013.

The required text is available for purchase from the bookshop on campus.

A small number of copies of the textbook are also available for 2 hour loan in the reserve loan section of the Chifley Library.

Recommended Resources

Prescribed Readings

The list of required readings is provided below. Some of these readings will be the subject of prescribed tutorial questions. You will find the ANU’s extensive list of electronic and traditionally delivered academic journals extremely useful. For some sessions you may be required to use the ANU’s electronic databases to locate and obtain relevant journal articles for study in class.

The reading list provided below is NOT exhaustive. You are expected to conduct follow-up readings and background research into topics and issues addressed in this course as part of your private study. ALL topics and issues addressed in the lectures are examinable.

The ANU’s ProQuest database is an excellent starting point when searching for relevant articles, and in many cases the full-text of desired articles can be accessed directly.

Bibliographic References to Prescribed Reading and Other Papers

Australian Accounting Standards Board (1990). Statement of Accounting Concepts 1: Definition of the Reporting Entity. Melbourne: AASB

Australian Accounting Standards Board (1990). Statement of Accounting Concepts 2: Objective of General Purpose Financial Reporting. Melbourne: AASB

Australian Accounting Standards Board (2009). Framework for the Preparation and Presentation of Financial Statements. Melbourne: AASB

Ball, R. & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2), 159-178.

Bartov, E. (1993). The timing of asset sales and earnings manipulation. Accounting Review, 68(4), 840-855.

Bradshaw, M. T. & Sloan, R. G. (2002). GAAP versus The Street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research, 40(1), 41-66.

Broadley, P. (2007). Discussion of ‘Financial reporting quality: Is fair value a plus or a minus. Accounting and Business Research, Special Issue: International Accounting Policy Forum, 45-48.

Chalmers, A. F. (1982). What is this thing called Science? St. Lucia, QLD: University of Queensland Press.

Chambers, R. J. (1980). Price variation and inflation accounting. Sydney: McGrawHill.

Cohen, D. A., Dey, A. & Lys, T. Z. (2008). Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods. The Accounting Review, 82(3), 757-787.

Cohen, D. A., Hann, R. N. & Ogneva, M. (2007). Another look at GAAP versus the Street: An empirical assessment of measurement error bias. Review of Accounting Studies, 12, 271-303.

Edwards, J.R. (1990). British capital accounting practices and business finance 1852-1919: An Exemplification. Accounting and Business Research, Spring, 241-258.

Fama, E. & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(June), 301-325.

Fan, Y., Barua, A., Cready, W. M. and Thomas, W. B. (2009). Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items. The Accounting Review, 85(4). 1303–1323,

Financial Accounting Standards Board (2008b). Original pronouncements (as amended). Fair value measurements. Statement of Financial Accounting Standards No. 157. Stamford: FASB.

Gibson, R. W. (1971). Chapter 7 of Disclosure by Australian companies. Carlton, Vic: Melbourne University Press.

Healy, P. (1985). The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7, 85-107.

Healy, P. & Palepu, K. (2003). The fall of Enron. Journal of Economic Perspectives, 17(2), 84-107.

Hines, R. (1988a). Financial Accounting: In communicating reality, we construct reality. Accounting Organizations and Society, 13(3), 251-62.

Hines, R. (1988b). Popper's methodology of Falsificationism and accounting research. The Accounting Review, 63(4), 657-662.

Hopwood, A. G. (1983). On trying to study accounting in the contexts in which it operates. Accounting Organizations and Society, 8(2/3), 287-305.

Jensen, M. & Meckling, W. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305-60.

Kachelmeier, S. J. & Williamson, M. G. (2010). Attracting Creativity: The Initial and Aggregate Effects of Contract Selection on Creativity-Weighted Productivity. The Accounting Review, 85(5), 1669-1691.

Kothari, S.P. (2001). Capital markets research in accounting. Journal of Accounting and Economics, 31, 105-131.

Lougee, B. A. & Marquardt, C. A. (2004). Earnings informativeness and strategic disclosure: An empirical examination of “Pro Forma” earnings. The Accounting Review, 79(3), 769-795.

Miller, P. (1994). Accounting as social and institutional practice: An introduction. In A. Hopwood & P. Miller (Eds.), Accounting and Social and Institutional Practice (Cambridge Studies in Management) (pp. 1-39). Cambridge: Cambridge University Press.

Penman, S. (2007). Financial reporting quality: is fair value a plus or a minus? Accounting and Business Research. Special issue: International accounting policy, 33-44.

Reiter, P. (1926). Chapters III & IV of Profits, Dividends and the Law. New York, Ronald Press Company.

Roychowdhury, S. (2006). Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics, 42(3), 335–370.

Solomons, D. (1995). Criteria for choosing an accounting model. Accounting Horizons, 9(1), 42-51.

Swieringa, R. T. & Weick, K. E. (1982). An assessment of laboratory experiments in accounting. Journal of Accounting Research, 20(Supplement), 56-101.

Watts, R. & Zimmerman, J. (1978). Towards a positive theory of the determinants of accounting standards. The Accounting Review, 53(1), 112-34.

Watts, R. & Zimmerman, J. (1979). The demand and supply of accounting theories: The market for excuses. The Accounting Review, 44(2), 273-305.

Watts, R. & Zimmerman, J. (1986). Positive Accounting Theory. Englewood Cliffs, N.J: Prentice Hall.

Staff Feedback

Students will be given feedback in various ways in this course, including verbal or written feedback on the return of assessment tasks, during class discussion, or during consultation with lecturers and tutors.

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Other Information

The greatest benefit from lectures is obtained by reading the relevant material in advance of attending the lectures and participating in discussion during tutorials. Students are required to prepare the relevant set of questions in advance of attending tutorials and come to tutorials prepared to discuss the issues involved, and any difficulties encountered in responding to the set questions and areas in which they are in need of clarification.

Hurdle Assessment Requirement:

In order to pass this course you must complete all of the items of assessment, including a mark of not less than 50% in the final examination; and an overall result of not less than 50% for the semester.

ASSESSMENT REQUIREMENTS

As a further academic integrity control, students may be selected for a 15 minute individual oral examination of their written assessment submissions.

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Misconduct Rule.

COMMUNICATION

 

Email and the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.

Announcements

Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations. Notifications of emergency cancellations of lectures or tutorials will be posted on the door of the relevant room.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Introduction to course, contemporary issues—analysing the role of accounting in corporate failure	References and Readings: Healy & Palepu (2003) Gibson (1971) Ch. 7 No tutorials in Week 1. Week 2 Tutorial questions will be placed on course Wattle website.
2	Introduction to theories and their application to accounting	References and Readings: Chalmers (1980) Ch 2 & 3 Hines (1988a) Hines (1988b) Week 3 Tutorial questions will be placed on course Wattle website.
3	The conceptual framework for financial reporting	References and Readings: AASB Framework AASB SAC 1 AASB SAC 2 Week 4 Tutorial questions will be placed on course Wattle website.
4	Positive accounting theory i – introduction and agency theory	References and Readings: Fama & Jensen (1983) Jensen & Meckling (1976) Watts & Zimmerman (1978) Watts & Zimmerman (1979) Week 5 Tutorial questions will be placed on course Wattle website.
5	Positive accounting theory ii – earnings management and accounting policy choice	References and Readings: Healy (1985) Bartov (1993) Roychowdhury (2006) Cohen, Dey & Lys (2008) Fan, Barua, Cready & Thomas (2010) Week 6 Tutorial questions will be placed on course Wattle website.
6	Positive accounting theory iii – capital market response to accounting reports	References and Readings: Ball & Brown (1968) Kothari (2001) Bradshaw and Sloan (2002) Lougee and Marquardt (2004) Cohen, Hann and Ogneva (2007) Week 7 Tutorial questions will be placed on course Wattle website. Essay Part A – Due 4pm, Thursday
7	Corporate social responsibility i	References and Readings: To be advised Week 8 Tutorial questions will be placed on course Wattle website.
8	Corporate social responsibility ii	References and Readings: To be advised Week 9 Tutorial questions will be placed on course Wattle website. Essay Part B – Due 4 pm, Thursday
9	Regulation of financial accounting	References and Readings: Watts & Zimmerman (1986) Ch. 7 Reiter (1926) Edwards (1980) Week 10 Tutorial questions will be placed on course Wattle website.
10	Current purchasing power accounting	References and Readings: Full-Text Notes on WATTLE Chambers (1980) Ch. 6 Week 11 Tutorial questions will be placed on course Wattle website.
11	Current purchasing power accounting and current cost accounting	References and Readings: Full-Text Notes on WATTLE Chambers (1980) Ch. 6 Week 12 Tutorial questions will be placed on course Wattle website.
12	Cocoa, value to the entity accounting and review	References and Readings: Full-Text Notes on WATTLE Broadley (2007) Solomons (1995) FASB (2008b) Penman (2007)

Tutorial Registration

Please see Wattle for tutors’ information.

Tutorial signup for this course will be done via the Wattle website. Detailed information about signup times will be provided on Wattle. When tutorials are available for enrolment, follow these steps:

1. Log on to Wattle, and go to the course site.

2. Click on the link “Tutorial enrolment”

3. On the right of the screen, click on the tab “Become Member of ……” for the tutorial class you wish to enter.

4. Confirm your choice

If you need to change your enrolment, you will be able to do so by clicking on the tab “Leave group…” and then re-enrol in another group. You will not be able to enrol in groups that have reached their maximum number. Please note that enrolment in ISIS must be finalised for you to have access to Wattle.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Tutorial preparation, participation and presentation	10 %	29/07/2019	31/10/2019	1,2,3,4,5
Research Assignment Part A – Referencing Exercise/Essay Plan	10 %	29/08/2019	20/09/2019	1,2,3,4,5,6
Research Assignment Part B – Research Essay	20 %	26/09/2019	25/10/2019	1,2,3,4,5,6
Final Exam	60 %	31/10/2019	28/11/2019	1,2,3,4,5

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Policy and General Information 
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the ANU Online website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Examination(s)

Materials permitted in the exam venue:

·        No electronic aids are permitted e.g. laptops, phones

·        Dictionary – for candidates with written approval from School

Details regarding materials and equipment that is permitted in an examination room can be found on the ANU website:

http://www.anu.edu.au/students/program-administration/assessments-exams/examination-conduct

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:

http://timetable.anu.edu.au/

Assessment Task 1

Tutorial preparation, participation and presentation

Outline: Tutorial preparation, participation and presentation examines your ability to (1) critically analyse contemporary issues in financial accounting; (2) formulate well reasoned arguments and well consider conclusions in relation to those questions; and (3) communicate effectively in writing and verbally in a group setting.

 

Weighting: Tutorial preparation and participation: 5% ; Tutorial presentation: 5%

 

Expectation:   It is expected that students attend ALL tutorials scheduled for the course. If you are eligible for a special consideration (e.g., medical reasons or an exam clash during the time of your normal tutorial), your tutor may give you the opportunity to attend a makeup tutorial in the same week. (1) Tutorial preparation and participation: Students are required to prepare ALL the set tutorial questions in advance of attending the tutorials, and show a genuine attempt to answer ALL set questions in their written responses/solutions at the start of each week’s tutorial. The participation mark is for demonstration of attainment of learning outcomes through PARTICIPATION and CONTRIBUTION to tutorial discussions, not for mere tutorial attendance. (2) Tutorial presentation: Two-member group presentation. One group presentation in each week (for all the set tutorial questions in the week). You need to confirm your group members and intended presentation week in the first tutorial in week 2. You are expected to demonstrate your ability to present well-reasoned arguments with appropriate evidence to support your conclusion (NOT an unsubstantiated opinion) and your ability to provide thoughtful responses to questions from your tutor and fellow students.

 

Weekly marking guidelines for tutorial preparation and participation:

1 mark - Demonstrate the ability to research and analyse complex contemporary financial accounting issues and formulate well-reasoned and coherent arguments in reaching well considered conclusions in relation to those issues.

0.5 mark – Demonstrate some ability to research and analyse complex contemporary financial accounting issues and formulate well-reasoned and coherent arguments in reaching well considered conclusions in relation to those issues.

0 mark - Does not demonstrate the ability to analyse complex contemporary financial accounting issues and formulate well-reasoned and coherent arguments.

 

Due Date: The due date listed in the assessment summary is the earliest possible assessment date. This assessment task is assessed weekly.

Return Date: The return date listed in the assessment summary is the latest possible return date. Progressive feedback will be provided on participation by Week 6.

Rubric

	High Distinction	Distinction	Credit	Pass	Fail
Presentation content	Excellent level of understanding of topic and theory with no discernible gaps in knowledge. All key issues are addressed in a careful and thorough manner. Arguments are strongly reasoned and well-evidenced.	High level of understanding of topic and theory with no gaps in knowledge. Key issues are addressed in full. Arguments are reasoned and evidenced.	Good understanding of topic and theory with relatively few gaps in knowledge. Most key issues are presented. Some reasoning and evidence for arguments.	Basic understanding of topic and theory with some gaps in knowledge. Some key issues are presented. Reasoning and evidence for arguments could be further developed.	Poor or limited understanding of the topic with evidence of gaps in knowledge. Lack of coverage of all key issues. Poor reasoning and argumentation.
Presentation Quality	Outstanding presentation which was extremely clear, logical and cohesive. Very interesting or creative format for presentation. Presentation well-paced and kept to time limits.	Excellent presentation which was clear, logical and cohesive. An interesting or creative format for presentation. Presentation well-paced and kept to time limits.	Good presentation which was mostly clear, logical and cohesive. Some interesting and creative elements. Presentation kept to time limits but some issues with pacing.	Reasonable presentation that could be followed, with some areas of clarity needed. Overall lacked cohesiveness. Format reasonable but could be improved. Some issues with timing.	Poor presentation of limited clarity, interest or structure. Failure to keep to appropriate time limit.
Engagement	Outstanding efforts to engage with broader class and promote discussions. Convincing ability to respond and interact with class and tutor questions.	Excellent efforts to engage with broader class and promote discussions. Shows confidence in responses and interaction with class and tutor questions.	Good efforts to engage with broader class and promote discussions. Able to competently respond and interact with class and tutor questions.	Some efforts to engage with broader class and promote discussions. Some effort to respond and interact with class and tutor questions.	Limited or no efforts to engage in broader discussion with class. Unable or unwilling to respond to class or tutor questions.

Assessment Task 2

Research Assignment Part A – Referencing Exercise/Essay Plan

Purpose: To ensure that students are in no doubt as to the level of referencing required in a scholarly paper and to identify and organise sources relevant to the completion of the major essay.

Outline: Part A of the Research Assignment examines your ability to appropriately reference scholarly research, to identify and organise sources and materials relevant to the completion of the major research essay (Part B Research Essay), and to ensure that you have an initial project plan for the research essay and to meet its requirements.

Assessment Criteria: 

Referencing Exercise - Correct referencing, expression and presentation.

Essay Plan - components of essay plan as per requirements, quality of essay plan, expression and presentation.

Assessment Task 3

Research Assignment Part B – Research Essay

Purpose: To critically analyse a selected contemporary issue in financial accounting.

Outline: Part B of the Research Assignment examines your ability to critical analyse a selected contemporary issue in financial accounting.

Assessment Criteria:   

Depth and breadth of coverage.

Critical and analytical elements.

Structure, language and conventions.

Note: The criteria listed above are not mutually exclusive but are complementary in the overall assessment of the assignment. A well-written and organised essay will receive a low assessment if it is not relevant to the given topic. 

Rubric

Grades	DEPTH AND BREADTH OF COVERAGE	CRITICAL AND ANALYTICAL ELEMENTS	STRUCTURE, LANGUAGE AND CONVENTIONS
High Distinction 80% - 100%	All aspects of the given topic are researched and covered in a thorough way.	The essay shows great depth of thought, excellent development of discussion, logical analysis and insight into the topic.	All aspects of the essay conform to a high academic standard.
Distinction 70% - 79%	Most aspects of the given topic are researched and addressed in great depth.	The essay shows strong evidence of analysis, supported by logical discussion and insight into the topic.	Most aspects of the essay conform to an acceptable academic standard.
Credit Pass 60% - 69%	Most aspects of the given topic are researched and addressed adequately.	The essay shows evidence of elementary analysis and the development of discussion.	Most aspects of the essay conform to an acceptable academic standard.
Pass 50% - 59%	Key aspects of the given topic are researched and addressed adequately.	The essay is mainly descriptive, showing basic understanding of the topic.	The essay displays basic academic standard.
Fail <50%	Essay is superficial and/or inadequately researched and addressed the issue.	The essay demonstrates limited understanding of the topic.	The essay is not of an acceptable academic standard.

Assessment Task 4

Final Exam

The final exam is a 3-hour closed book exam.

Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Exam scripts will not be returned. Students may review their exam scripts by appointment during scheduled sessions at the RSA School Office.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. At its heart, academic integrity is about behaving ethically, committing to honest and responsible scholarly practice and upholding these values with respect and fairness.

The ANU commits to assisting all members of our community to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to be familiar with the academic integrity principle and Academic Misconduct Rule, uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with.

The Academic Misconduct Rule is in place to promote academic integrity and manage academic misconduct. Very minor breaches of the academic integrity principle may result in a reduction of marks of up to 10% of the total marks available for the assessment. The ANU offers a number of online and in person services to assist students with their assignments, examinations, and other learning activities. Visit the Academic Skills website for more information about academic integrity, your responsibilities and for assistance with your assignments, writing skills and study.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education), submission must be through Turnitin.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Individual assessment tasks may or may not allow for late submission. Policy regarding late submission is detailed below:

• Late submission not permitted. If submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Returning Assignments

Assignments will be returned using the course Wattle site. You will be assessed not only on the content of your argument, but also on your ability to express that argument clearly, reference appropriately and present your paper professionally.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. The Course Convener may grant extensions for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Resubmission of Assignments

Students may not resubmit assignments.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Diversity and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students