Plagiarism And Collusion In Academic Essay Writing.

Provide APA references for each question and provide a Bibliography/ Reading List of ALL references at the end of your assignment.

Q1 PlagiarismReference Internet sources to define plagiarism. Is collusion on assignments plagiarism? Why is plagiarism/collusion unfair to honest students?

Q2 Pasting spreadsheets in doc files ) Use Greenshot getgreenshot.org/ to copy and paste in a Word file, a simple normal view AND formula view of a spreadsheet showing row and column headings. Describe ONE other method to paste a spreadsheet in a Word file. Refer to the Spreadsheet Advice PDF for examples.

Q3 Accounting resources on the Internet List six web sites relevant to accounting together with their URLs. Explain how is each relevant to accounting.

Q4 Professional accounting bodies Find online one Australian professional accounting organisation. Describe a resource within this website (apart from ABC Learning), potentially relevant to your study of accounting. Explain why you chose this resource.

Q5 Work Integrated Assessment Describe the computing environment in your current or previous workplace or home office; equipment, software, processes etc. Or answer this question in relation to a possible future workplace position. The above five questions are designed to assess your ability to use and evaluate digital resources for accounting and can be answered from any source including the computer sections of magazines and newspapers or by access to the Internet. When using the Internet include the URL reference.

Definition and Examples

Plagiarism may be defined as the wrongful act of taking the works, ideas and opinions of others and passing them as their own. In other to plagiarize means to steal the work of other and pass the works as their own.

Collusion refers to a form of plagiarism where the assignment is done by two or more persons in order to do a piece of work which is to done by individual person. It is also considered to be application of unfair means and both plagiarism and collusion are strictly prohibited in academic writing. Both plagiarism and collusion are unfair to honest students. In case of plagiarism, the work is taken of a student who has worked hard on his assignment and used the same work and pass it as own (Fraser, 2014). It is a form of cheating and therefore must be prohibited. In case of Collusion, assignment which is supposed to be done by an individual student is done by a group of students which defies the main purpose of assessment criteria of the assignment and hence it is considered to be unfair for those students who are working individually for the assignment.

Another method which can be used for copying and pasting spreadsheets in word file is the use of copy and paste option which is present in Microsoft office documents. The user can copy the spreadsheet by using the function of Control+ C and then paste the spreadsheet in word file with the application of function Control + V.

The websites which are relevant to the process of accounting are given below:

1. Australian Accounting Standard board: The website contains all the standards which are issued by the Australian Accounting Standard board and also recent amendments in accounting.

https://www.aasb.gov.au/Home.aspx

2. Australian Financial Review: It contains all the important information, review and analysis of finance and investments and also accountancy.

https://www.afr.com/

3. Accountants daily: This website is useful as it contains information about updates and reports and analysis of accountancy reviews. The website contains all the relevant information which is concerning accounts.

https://www.accountantsdaily.com.au/

4. CPA Australia: This website is the official website for the institute of CPA which is a professional course which specializes in accounting. The websites contain accounting information, methods and technique.

https://www.cpaaustralia.com.au/become-a-cpa

5. Chartered Accountants Australia: The website contains information which are related to the to the professional course of Chartered Accountants which is a professional course which deals with accounting aspects. Such chartered accountants are responsible for all accountant relating work.

https://www.charteredaccountantsanz.com/member-services/resource-centre

6. Financial Observer: This website contains all the necessary information which is related to the accounting amendments and recent developments in accounting process.

Australian Accounting Standard Board (AASB) is an accounting board which is there for maintaining and issuing of accounting standards. The board is also responsible for also making amendments to existing standards which were issued previously. The standard which are issued by the board are the basis on which financial statements are prepared. The resources are important as it is on the basis on such standard that financial reports are prepared and analyzed.

Nowadays in most offices, the management uses computer-based software for the purpose of recording and classifying information. The use of technology which involves use of accounting information system allows the companies to improve the overall accountancy process. The accounting software which were used in the accounting process of the company were ERP system, integrated software. Such software was used by the businesses to classify, summarize and analyze the accounting data of the company and also publish the results of the analysis. The employees of the company are provided with their own systems so that they can monitor and enter data into the system which can then be used for analysis and record keeping by accounting information system. The company uses various appliances which are printers, Xerox machines and computer software. I am currently working in an accounting firm which utilizes accounting information system such as ERP system to record and analyze the information. The main activity of the firm is to maintain and analyze the accounting records of the clients.

Relevance to Academic Writing

The firm uses MS excel, ERP system to maintain the accounting records of the client company and also for the purpose of the analysis of the same. I am given the responsibility to enter the accounting data of the client’s business in the system and also ensure that there is no omission and error in the data entry system on the basis of which accounting reports are published and financial reports are prepared and analyzed.

ABC Learning was an Australian Company which was engaged in providing education services for children. The company was very successful in its initial stages and was a leading company which provided educational services for children. Then the overall costs and value of the assets started to rise. This in turn also increased the overall liabilities of the company. As the financial crisis hit the company, the management of the company started manipulating accounting records to show profits so that the overall share prices of the company did not fall. As the crisis continued evidence show that the company started to have problems in repaying long term debts which the company had taken initially (Sumsion, 2012). Moreover, the financial reports of the company had material misstatements which involved cooking up profits or overstating the assets of the company. The company in 2008 was liquidated due to the financial crisis which it had been facing.

Further Evidences suggest that the company’s liabilities had also increased for which the company was having problems in maintaining the cash to settle such liabilities and thus it resorted to misstating the financial reports and also taking more and more loans to cope up with the liabilities and losses of the company. The ethical issues which can be pointed out for the down fall of the company are mentioned below:

1. The material misstatements which the company was doing in order to cover up the real situation of the financial reports.
2. The inflated value of the intangible assets which lead to the overall increase in the value of the firm.
3. Improper maintenance of the books of accounts lead to the downfall of the company.

The main contents of the financial reports are the statement of profit and loss, Balance Sheet, Statement of change in equity, Cash flow statement. The statement of profit and loss depicts whether the business has earned profit or loss during the year. The statement of change in equity shows the position of the equity shareholders and capital structure of the company during the year. The cash flow statement shows the cash inflows and outflows taking place in the year. This statement also provides a measure of liquidity. The balance sheet shows the financial position of the company at the end of the year showing all values of assets and liabilities of the company.

Account’s Name	Proprietorship (P)	Asset (A)	Liabilities (L)	Expense (E)	Revenue ( R )
Mortgage Payable			ü
Rent Expenses				ü
Cash		ü
Office Equipment		ü
Salary Expense				ü
Salary Accrued			ü
Property Tax Expenses				ü
Prepaid Expenses		ü
Office Furniture		ü
Electricity and gas expenses				ü
Account Payable			ü
Smith Capital	ü
Service Revenue					ü
Account Receivable		ü
Supplies Expenses				ü
Investments		ü

Normal View of Statement of Income and Expenses and Balance Sheet

The four accounts which have normal debit balances are as follows:

1. Purchases
2. Wages expenses
3. Depreciation
4. Interest and Fixtures

The four accounts which have credit expenses are as follows:

1. Sales
2. Commission received
3. Liabilities
4. Capital fund of the business.

The examples of four types of adjusting entries which are recorded at the end of the year are as follows:

1. Accrued Expenses
2. Prepaid Expenses
3. Depreciation Expenses
4. Unearned revenues

Journals Entries
Rent A/c                                                             Dr					24000
To Outstanding Rent A/c						24000
Prepaid Interest A/c                                         Dr					1500
To Cash A/c						1500
Depreciation A/c                                               Dr					6000
To Accumulated Depreciation A/c						6000
Cash A/c                                                          Dr					5000
To Unearned Income A/c						5000

Current liabilities refer to the liabilities which are to be meet with in the period of 12 months whereas non-current liabilities are the liabilities which the company expects to hold over the year and for a longer period of time which is more than 12 months. An example of current liability which can be given is creditors (Weil, Schipper & Francis, 2013). An example of Non-current liabilities which can be given is long term debts.

Current ratio is a ratio which measures the liquidity position of the company. In order to calculate current ratio current assets will be divided with current liabilities (Heikal, Khaddafi & Ummah, 2014). The results of current ratio is a financial indicator for a company.

Current Assets:    $ 4,50,000

Current Liabilities:   $ 3,00,000

Current ratio: Current Assets/ Current Liabilities

= 4,50,000/3,00,000   

= 1.5

Reference

Fraser, R. (2014). Collaboration, collusion and plagiarism in computer science coursework. Informatics in Education, 13(2), 179.

Heikal, M., Khaddafi, M., & Ummah, A. (2014). Influence analysis of return on assets (ROA), return on equity (ROE), net profit margin (NPM), debt to equity ratio (DER), and current ratio (CR), against corporate profit growth in automotive in Indonesia Stock Exchange. International Journal of Academic Research in Business and Social Sciences, 4(12), 101.

Sumsion, J. (2012). ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment. Childcare markets local and global: can they deliver an equitable service, 209-225.

Weil, R. L., Schipper, K., & Francis, J. (2013). Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.