anyone can help finished the general ledger part ?pleaseeee

Team Assignment Cover Sheet FAMILY NAME FIRST NAME JIAHUI JU ............................................................. STUDENT ID. NUMBER 21201147........................................................ ........................................................................... ................................................................. .......................................................................... .................................................................. UNIT NAME TUTORIAL OR LECTURE DAY & TIME (if applicable) TITLE/TOPIC OF ASSIGNMENT UNIT CODE DUE DATE TEAM NUMBER NAME OF TUTOR (if applicable) (if applicable) WORD COUNT NAME OF LECTURER EDWARD'S ELECTRICAL GOODS PTY LTD - ACCOUNTING PRACTICE SET 2 Leo Langa, 2017 Accounting & Finance UWA Business School The University of Western Australia Crawley WA 6009 Table of Contents INTRODUCTION..................................................................................................................................... 5 Company Background........................................................................................................................ 5 Accounting System Information...................................................................................................5 UNADJUSTED TRIAL BALANCE AND CHART OF ACCOUNTS.................................................................... 6 As at 31 May 2017......................................................................................................................... 6 SUBSIDIARY LEDGERS............................................................................................................................. 7 Schedule of Accounts Receivable....................................................................................................... 7 As at 31 May 2017......................................................................................................................... 7 Schedule of Accounts Payable........................................................................................................... 7 As at 31 May 2017......................................................................................................................... 7 TRANSACTIONS...................................................................................................................................... 8 For June 2017.................................................................................................................................... 8 Instructions..................................................................................................................................9 ADJUSTING ENTRIES............................................................................................................................. 10 Cash Receipts Journal...................................................................................................................... 18 Cash Payments Journal.................................................................................................................... 19 Sales Journal.................................................................................................................................... 20 Purchases Journal............................................................................................................................ 21 LEDGERS.............................................................................................................................................. 22 Accounts Receivable Subsidiary Ledger........................................................................................... 23 Accounts Payable Subsidiary Ledger................................................................................................ 24 General Ledger................................................................................................................................. 25 WORKSHEET.........................................................................................................................................34 FINANCIAL STATEMENTS...................................................................................................................... 36 Schedules of Subsidiary Ledgers...................................................................................................... 36 Income Statement........................................................................................................................... 37 Statement of Changes in Equity....................................................................................................... 38 Balance Sheet..................................................................................................................................39 Post-closing Trial Balance................................................................................................................. 40 WRITTEN COMPONENT....................................................................................................................... 41 STUDENT DECLARATION FOR COMPLETION OF WORK........................................................................ 46 INTRODUCTION The objective of this Accounting practice set is to provide students with an insight into the process of recording transactions, completing adjusting and closing entries, and preparing financial statements for a retail business. Company Background Edward's Electrical Goods has been in business in Sydney since July, 2011. The company was started by Edward Wright and operates a shop which sells electrical equipment on a retail basis to other businesses on credit and the public on cash terms. The company's share capital consists of 126,000 ordinary shares, issued at $1 each, that are owned by various members of the Wright family. The company employs a combination of sales and administration staff to operate the business. Accounting System Information & Procedures The company has a financial year end of 30 June and prepares adjusting entries at the end of the financial year. To ensure efficiency of its accounting procedures, the company uses the following Special Journals to maintain its accounting records: 1. Sales Journal (SJ): to record all sales of inventory on credit 2. Purchases Journal (PJ): to record all purchases of inventory on credit 3. Cash Receipts Journal (CRJ): to record all cash receipts 4. Cash Payments Journal (CPJ): to record all cash payments 5. General Journal (GJ): to record all transactions other than the above. Business transactions are recorded for Edward's Electrical Goods on a daily basis in one of these five journals in the accounts. Additionally, the company maintains a general ledger to record postings from the journals. Subsidiary Ledgers are used to record the separate details of Accounts Receivable and Accounts Payable. Transactions are posted immediately to the relevant ledger account if they are entered into the general journal, the \"other\" column of the Cash Receipts Journal or Cash Payments Journal, or if they affect any of the Accounts Receivable or Accounts Payable subsidiary ledger accounts. Apart from these transactions, totals of the special journals are taken at the end of the month and then posted to the appropriate accounts. The company uses a periodic inventory system. In practice, the company would be required to collect and pay Goods and Services Tax (GST) on its sales and purchases. However, for the purposes of this exercise, GST has been excluded. Please Note: All amounts in this practice set should be rounded to the nearest dollar. UNADJUSTED TRIAL BALANCE AND CHART OF ACCOUNTS As at 31 May 2017 Acc. No. Account 100 Cash at Bank 101 Accounts Receivable Control 102 Store Supplies 103 Inventory 104 Prepaid Store Rent (paid 1 March 2017) 105 Prepaid Insurance (paid 1 Nov. 2016) 150 Store Shelving & Fittings 151 Accum. Depreciation - Shelving & Fittings 160 Equipment 161 Accumulated Depreciation - Equipment 200 Accounts Payable Control 201 Interest Payable 202 Utilities Payable 203 Wages Payable 204 Salaries Payable 205 Tax Payable 206 Dividend Payable 250 Bank Loan (due 1 June 2022) 300 Share Capital 301 Retained Profits (1 July 2016) 302 Dividends Declared 303 Profit and Loss Summary 400 Sales Revenue 401 Sales Discounts (Discount Allowed) 402 Sales Returns and Allowances 500 Purchases 501 Purchase Discounts (Discount Received) 502 Purchase Returns and Allowances 600 Freight-Out 601 Wages Expense - Sales Staff 602 Depreciation Expense - Shelving & Fittings 603 Depreciation Expense - Equipment 604 Supplies Expense 605 Rent Expense 606 Insurance Expense 607 Advertising Expense 608 Interest Expense 609 Utilities expense 610 Tax Expense 611 Sundry Expense 612 Salaries Expense - Office Staff 613 Bad Debts Expense Debit ($) Credit ($) 68,292 26,460 16,779 86,800 82,180 1,260 56,700 19,250 9,450 17,066 67,438 126,000 107,058 449,526 3,451 973 214,095 2,688 1,127 322 107,569 4,872 6,496 336 84,518 780,353 780,353 SUBSIDIARY LEDGERS Schedule of Accounts Receivable As at 31 May 2017 Note: Edward's Electrical Shop offers all customers Credit Terms 2/10, n/30, unless otherwise stated Acc. No. Account Invoice date 101-1 101-2 101-3 101-4 Bellevue Hill Electrics Glebe Lighting Longueville Electrics Vaucluse Lighting Amount ($) 26 May 15 May 22 April 10 May 10,584 5,348 7,238 3,290 $26,460 Schedule of Accounts Payable As at 31 May 2017 Acc. No. Account 200-1 200-2 Parramatta Electrical Engineering Wentworth Lights Manufacturer Invoice date 28 May 21 May Credit terms 2/10, n/60 1/10, n/45 Amount ($) 4,830 12,236 $17,066 TRANSACTIONS For June 2017 Date Transaction WEEK 1 June 1 Bellevue Hill Electrics paid the entre balance of its account that was still outstanding. Delivered goods to Glebe Lighting for $7,588 and issued invoice #401. Issued cheque #127 to pay $840 for delivery costs of inventory to their premises. June 2 Paid the amount owing to Parramatta Electrical Engineering. Cheque #128 was sent. June 3 Total Cash Sales for the week were $2142. WEEK 2 June 6 Longueville Electrics paid $3038 toward the amount it owes us. June 7 Made a purchase from Wentworth Light Manufacturers for $6510 for boutique lighting: Terms are 1/10, n/45 and date of invoice was 7 June. The firm issued cheque #129 for the purchase of store supplies amounting to $616. June 8 Bellevue Hill Electrics purchased inventory of $7,644. Invoice #402 was issued. June 9 Some of the boutique light fittings purchased on 7 June from Wentworth Light Manufacturers were the wrong design. Returned inventory in exchange for a Credit Note of $2,100. June 10 Total Cash Sales for the week were $2,926. WEEK 3 June 13 Purchased inventory from Parramatta Electrical Engineering for $10,710. The invoice was dated 13 June. Credit terms are 2/10, n/30. June 14 Sold inventory to Longueville Electrics for $13,818 on invoice #403. Issued cheque #130 to pay for delivery costs of $1,050. June 15 Paid office staff salaries of $8,162. Cheque #131 was issued for payment. Cheque #132 was issued to pay sales staff wages, $6,930. June 16 The company issued cheque #133 to pay the amount still owing to Wentworth Light Manufacturers. June 17 Total Cash Sales for the week were $2,779. WEEK 4 June 20 Longueville Electrics returned $2,618 of inventory purchased on 14 June. Issued a Credit Note for the transaction. June 21 Issued cheque #134 for $1,400 to pay for the annual gif the company donates to the Royal Children's Hospital Appeal. The gif is to be recorded as a sundry expense in the accounts. June 22 Purchased inventory from Wentworth Light Manufacturers, worth $10,430. The terms were 1/10, n/45. Date of the invoice was 21 June. June 23 Received the total amount owing from Longueville Electrics. June 24 Total Cash Sales for the week were $4,368. WEEK 5 June 27 Glebe Lighting paid the entre balance of its account that was still outstanding June 28 Paid $8,400 of the amount owing to Wentworth Light Manufacturers and Cheque #135 was issued. June 29 A dividend of $19,600 was declared to the company shareholders. However, the dividend will not be paid until November 9, 2017. Paid sales staff wages, $6,930 and Cheque #136 was issued to meet the payment. June 30 Issued additional shares to the owners of the Company for cash, and $14,000 was received and banked. Total Cash Sales for the week were $2,604. INSTRUCTIONS 1) Enter the transactions on pages 8-9 into the appropriate Journal for the month of June 2017, Remember to post Journal transactions to the ledger accounts as specified in the \"Account System Information\" section of the introduction. 2) Total all Special Journal columns and post to the appropriate ledger account at the end of the month. 3) Prepare the unadjusted Trial Balance as at 30 June on the worksheet provided. 4) Prepare the adjusting entries shown on page 10 in the General Journal and post to the relevant ledger accounts. The enter the adjustments in the relevant worksheet columns and prepare an adjusted Trial Balance. 5) A stocktake on 30 June 2017 indicates that the balance of closing inventory is $157,388. Use this information to complete the remaining columns of the worksheet. 6) Use the worksheet to prepare the Income Statement and Balance Sheet. 7) Complete the Schedule of Accounts Receivable and Schedule of Accounts Payable. Ensure the balances agree with the totals in the control accounts. 8) Prepare closing entries and post to the relevant general ledger accounts. 9) Complete the post-closing Trial Balance as at June 2017. ADJUSTING ENTRIES a) The computer equipment has a useful life of 10 years and estimated salvage value of $350. b) The new Store Shelving & Fittings were installed on 1 July, 2015. They have a useful life of 9 years and no salvage value. c) Twelve months of store rent was prepaid on 1 March, 2017. d) A count of store supplies indicates that $9,485 remain on hand at year end. e) A one-year insurance policy was purchased on 1 November 2016 for $1,260. f) Interest on the ANZ Bank Loan is charged at 7% per annum and is paid annually on 1 August (the interest expense should be rounded off to the nearest dollar). g) The company has been informed that Vaucluse Lighting has been declared bankrupt and Edward's Electrical Goods has agreed to write of the amount owing as a bad debt. The company uses the direct write-of method to account for any bad debts in the books. h) A telephone bill for $714 for June was received on 4 July. The amount has not yet been recorded. The company records them as a utilities expense. i) Office Staff are paid once per month, $8,162. The Office Staff were last paid on the 15 June, 2017. j) Sales staff are paid fortnightly and work 7 days per week. The sales staff were last paid on the 29 June, 2017. k) The estimated Tax Payable for the year ended 30 June, 2017 is $19,600. This amount is to be paid on 30 September, 2017. 10 GENERAL JOURNAL Date Account Post. Ref. Debit Credit 2017 09/06 20/06 WENTWORTH LIGHT MANUFACTURERS ACCOUNT PAYABLE PURCHASE RETURN 2100 SALES 2618 2100 ACCOUNT RECEIVEABLE 29/06 2618 DIVIDCEND DECLARED 19600 DIVIDCEND PAYABLE 19600 ADJUSTING A DEPRECIATION EQUIPMENT 1890 ACCUMLATED DEPRECIATION EQUIPMENT B DEPRECIATION SHALVING FITTINGS C ACCUMLATED DEPRECIATION SHALVING FITTINGS RENT EXPENSE 1890 6300 6300 27393 PREPAID STONE RENT D 27393 SUPPLIES EXPENSE 7294 STONE SUPPLIES E 7294 INSURANCE EXPENSE 840 PREPAID INSURANCE F 840 INTEREST EXPENSE 4327 INTERST PAYABLE G 4327 BAD DEBTS EXPENSE 3290 ACCOUNT RECEIVEABLE VAUCLUSE LIGHTING H TELEPHONE EXPENSE 3290 714 ACCOUNT PAYABLE 714 GENERAL JOURNAL Date I Account Post. Ref. SALARIES EXPENSE Debit 4018 SALARIES PAYABLE J 4018 WAGES EXPENSE 495 WAGES PAYABLE K Credit 495 TAX EXPENSE 19600 TAX PAYABLE 19600 GENERAL JOURNAL Date Account Post. Ref. Debit Credit Post. Ref. Debit Credit GENERAL JOURNAL Date Account GENERAL JOURNAL Date Account Post. Ref. Debit Credit GENERAL JOURNAL Date Account Post. Ref. Debit Credit CASH RECEIPTS JOURNAL Date Account Post. Ref. Cash at Bank (100) Sales Discounts (401) Sales (400) Accounts Receivable (101) Other DR DR CR CR CR 01/06 BELLEVUE HILL 10372 212 10584 03/06 CASH SALES 2142 06/06 LONGGUEVILLE ELECTRICS 3038 10/06 CASH SALES 2926 2926 17/06 CASH SALES 2779 2779 23/06 LONGGUEVILLE ELECTRICS 15400 24/06 CASH SALES 4368 27/06 LONGGUEVILLE ELECTRICS 12936 30/06 SHARES 14000 CASH SALES 2604 TOTAL $ 2142 3038 15400 4368 12936 14000 2604 30/06 18 $ $ $ $ CASH PAYMENTS JOURNAL Date Account Chq. No. Post Ref. Other DR Accounts Payable (200) Purchases (500) Cash at Bank (100) Purchase Discounts (501) DR DR CR CR 01/06 GLEBE LIGHTING 127 840 840 02/06 128 4830 4830 07/06 PAID PARRAMATTA ELECTRICAL ENGINEERING STORE SUPPLIES 129 616 616 14/06 LONGUEVILLE ELECTRICS 130 1050 1050 15/06 SALARISE 131 8162 8162 15/06 WAGES 132 6930 6930 16/06 WENTWORTH LIGGHT MANUFACTURERS ROYAL CHILDRENS HOSPITAL WENTWORTH LIGGHT MANUFACTURERS WAGES 133 16646 16646 134 1400 1400 135 8400 8400 136 6930 6930 21/06 28/06 29/06 TOTAL $ $ $ $ $ 20 SALES JOURNAL Date Invoice No. Account Post Ref. Amount 01/06 401 GLEBE LIGHTING 7588 08/06 402 BELLEVUE HILL ELECTRICS 7644 14/06 403 LONGUEVILLE ELECTIRCS 13818 TOTAL 21 $ PURCHASES JOURNAL Date Invoice Date 07/06 07/06 13/06 13/06 22/06 21/06 TOTAL Account WENTWORTH LIGGHT MANUFACTURERS PARRAMATTA ELECTRICAL ENGINEERING WENTWORTH LIGGHT MANUFACTURERS Terms Post Ref. Amount 1/10 6510 2/10 10710 1/10 10430 $ LEDGERS Accounts Receivable Subsidiary Ledger BELLEVUE HILL ELECTRICS Date Explanation 31-May Balance 101-1 Post.Ref. 01/06 08/06 7644 Explanation 31-May Balance 7644 Post.Ref. Debit Credit 7588 12936 LONGUEVILLE ELECTRICS Explanation 31-May Balance Post.Ref. Debit Credit 3038 13818 2618 15400 VAUCLUSE LIGHTING Explanation 31-May Balance Balance 5,348 12936 0 101-3 06/06 14/06 20/06 23/06 Date Balance 10,584 101-2 01/06 27/06 Date Credit 10584 GLEBE LIGHTING Date Debit Balance 7,238 4200 18018 15400 0 101-4 Post.Ref. Debit Credit Balance 3,290 Accounts Payable Subsidiary Ledger PARRAMATTA ELECTRICAL ENGINEERING Date Explanation 31-May Balance Post.Ref. 02/06 13/06 07/06 09/06 16/06 21/06 28/06 Debit Credit 4830 10710 WENTWORTH LIGHT MANUFACTURERS Date 200-1 Explanation 31-May Balance Balance 4,830 0 10710 200-2 Post.Ref. Debit Credit 6510 2100 16646 10430 8400 Balance 12,236 18746 16646 0 10430 2030 General Ledger Cash at Bank Date Explanation 31-May Balance Accounts Receivable Control Date Explanation 31-May Balance Store Supplies Date Explanation 31-May Balance 07/06 Inventory Date Explanation 31-May Balance 07/06 09/06 13/06 21/06 Post.Ref. Debit Post.Ref. Debit Post.Ref. Debit Credit 100 Balance 68,292 Credit 101 Balance 26,460 Credit 616 Post.Ref. Debit Credit 6510 2100 10710 10430 102 Balance 16,779 17395 103 Balance 86,800 93310 91210 101920 112350 Prepaid Store Rent Date Explanation 31-May Balance Prepaid Insurance Date Explanation 31-May Balance Store Shelving & Fittings Date Explanation 31-May Balance Accumulated Depreciation - Store Shelving & Fittings Date Explanation 31-May Balance Post.Ref. Debit Credit 104 Balance 82,180 Post.Ref. Debit Credit 105 Balance 1,260 Post.Ref. Debit Credit 150 Balance 56,700 Post.Ref. Debit Credit 151 Balance Equipment Date Explanation 31-May Balance Accumulated Depreciation Equipment Date Explanation 31-May Balance Post.Ref. Debit Credit 160 Balance 19,250 Post.Ref. Debit Credit 161 Balance 9,450 200 Balance 17,066 Accounts Payable Control Date Explanation 31-May Balance Post.Ref. Debit Credit Interest Payable Date Explanation 31-May Balance Post.Ref. Debit Credit 201 Balance Credit 202 Balance Utlites Payable Date Explanation 31-May Balance Post.Ref. Debit Wages Payable Date Explanation 31-May Balance Post.Ref. Debit Credit 203 Balance Salaries Payable Date Explanation 31-May Balance Post.Ref. Debit Credit 204 Balance Credit 205 Balance Credit 206 Balance Tax Payable Date Explanation 31-May Balance Post.Ref. Dividend Payable Date Explanation 31-May Balance 29/06 Post.Ref. Bank Loan Date Explanation 31-May Balance Post.Ref. Debit Debit 19600 Debit Credit 19600 250 Balance 67,438 Share Capital Date Explanation 31-May Balance 30/06 Retained Profits Date Explanation 31-May Balance Dividends Declared Date Explanation 31-May Balance 29/06 Profit & Loss Summary Date Explanation 31-May Balance Sales Revenue Date Explanation 31-May Balance GLEBE LIGHTING 01/06 BELLEVUE HILL ELECTRICS 08/06 LONGUEVILLE ELECTRICS 14/06 Post.Ref. Debit Credit 300 Balance 126,000 14000 301 Balance 107,058 Post.Ref. Debit Credit Post.Ref. Debit Credit 302 Balance 303 Balance 19600 Post.Ref. Debit Credit Post.Ref. Debit Credit 7588 7644 13818 400 Balance 449,526 Sales Discounts Date Explanation 31-May Balance Post.Ref. Debit Credit 401 Balance 3,451 Sales Returns & Allowances Date Explanation 31-May Balance Post.Ref. Debit Credit 402 Balance 973 Purchases Date Explanation 31-May Balance Post.Ref. Debit Credit 500 Balance 214,095 Credit 501 Balance 2,688 Credit 502 Balance 1,127 Purchase Discounts Date Explanation 31-May Balance Purchase Returns & Allowances Date Explanation 31-May Balance 30 Post.Ref. Post.Ref. Debit Debit Freight-Out Date Explanation 31-May Balance 01/06 14/06 Wages Expense - Sales Staf Date Explanation 31-May Balance 15/06 29/06 Post.Ref. Debit Supplies Expense Date Explanation 31-May Balance 07/06 600 Balance 322 Credit 601 Balance 107,569 840 1050 Post.Ref. Debit 6930 6930 Depreciation Expense - Store Shelving & Fittings Date Explanation Post.Ref. 31-May Balance Depreciation Expense - Equipment Date Explanation 31-May Balance Credit Post.Ref. Post.Ref. Debit Credit 602 Balance Debit Credit 603 Balance Credit 604 Balance Debit 616 Rent Expense Date Explanation 31-May Balance Post.Ref. Debit Credit 605 Balance 606 Balance Insurance Expense Date Explanation 31-May Balance Post.Ref. Debit Credit Advertising Expense Date Explanation 31-May Balance Post.Ref. Debit Credit Interest Expense Date Explanation 31-May Balance Post.Ref. Debit Credit Utilities Expense Date Explanation 31-May Balance Post.Ref. Debit Credit 607 Balance 4,872 608 Balance 609 Balance 6,496 Tax Expense Date Explanation 31-May Balance Sundry Expenses Date Explanation 31-May Balance 21/06 Post.Ref. Debit Post.Ref. Credit 610 Balance Credit 611 Balance 336 Debit Credit 612 Balance 84,518 Debit Credit Debit 1400 Salaries Expense - Office Staf Date Explanation 31-May Balance 15/06 Post.Ref. Bad Debts Expense Date Explanation 31-May Balance Post.Ref. 8162 613 Balance WORKSHEET - 30 JUNE 2017 Unadjusted Trial Bal. Account Cash at Bank Accounts Receivable Control Store Supplies Inventory Prepaid Store Rent (Paid 1 Mar. 2017) Prepaid Insurance (Paid 1 Nov. 2016) Store Shelving & Fittings Accumulated Depreciation - Store Shelving & Fittings Equipment Accumulated Depreciation Equipment Accounts Payable Control Interest Payable Utilities Payable Wages Payable Salaries Payable Tax Payable Dividend Payable Bank Loan (due 1 June 2022) Share Capital Retained Profits (1 July 2015) Dividends Declared Profit and Loss Summary Sales Revenue 34 Debit Credit Adjustments Debit Credit Adjusted Trial Bal. Debit Credit Income Statement Debit Credit Balance Sheet Debit Credit Sales Discounts Sales Returns and Allowances Purchases Purchase Discounts Purchase Returns and Allowances Freight-Out Wages Expense - Sales Staff Depreciation Expense Store Shelving & Fittings Depreciation Expense Equipment Supplies Expense Rent Expense Insurance Expense Advertising Expense Interest Expense Utilities Expense Tax Expense Sundry Expenses Salaries Expense - Office Staff Bad Debts Expense TOTALS PROFIT/(LOSS) FINANCIAL STATEMENTS Schedules of Subsidiary Ledgers Schedule of Accounts Receivable as at 30 June 2017 Acc. No. Account TOTAL Amount ($) $ Schedule of Accounts Payable as at 30 June 2017 Acc. No. Account TOTAL 36 Amount ($) $ Income Statement for the year ending 30 June 2017 Gross Sales Less: Sales Returns Net Sales Cost of Goods Sold Gross Profit Other Revenue Expenses Selling Expenses Administration Expenses Financial Expenses Total Expenses Profit Before Income Tax Income Tax Expense Profit After Income Tax Statement of Changes in Equity for the year ending 30 June 2017 Share Capital Opening Balance as at 1 July 2016 Ending Balance as at 30 June 2017 Retained Profits Total Equity Statement of Financial Position as at 30 June 2017 Current Assets Total Current Assets Non-Current Assets Total Non-Current Assets TOTAL ASSETS Current Liabilities Total Current Liabilities Non-Current Liabilities Total Non-Current Liabilities TOTAL LIABILITIES EQUITY TOTAL EQUITY TOTAL LIABILITIES & EQUITY Post-closing Trial Balance As at 30 June 2017 Acc. No. 40 Account Debit ($) Credit ($) WRITTEN COMPONENT STUDENT DECLARATION FOR COMPLETION OF WORK Academic misconduct as defined in the "Guidelines on Ethical Scholarship, Academic Literacy and Academic Misconduct" is any activity or practice engaged in by a student that breaches explicit guidelines relating to the production of work for assessment, in a manner that compromises or defeats the purpose of that assessment. Students must not engage in academic misconduct. Penalties for academic misconduct vary according to seriousness of the case, and may include the requirement to do further work or repeat work; deduction of marks; the award of zero marks for the assessment; failure of one or more units; suspension from a course of study; exclusion from the University; non-conferral of a degree, diploma or other award to which the student would otherwise have been entitled. For further information on the rules and procedures in respect of appropriate academic conduct you should visit: http://www.teachingandlearning.uwa.edu.au/tl4/for_uwa_staf /policies/student_related_policies/academic_conduct Plagiarism is one example of academic misconduct 1. Plagiarism is taking someone else's thought, writing or invention and claiming it as your own. 2. All references to other work must be properly cited in the text eg. (Smith 1996) and the e article must be fully described in a references section including author's name, date, title, book/journal, volume/ page numbers. The Faculty of Business has the following regulation on Plagiarism: "The Faculty will promote the highest levels of probity and honesty amongst students and will provide instruction on ethical conduct. By submitting assignments and other work for assessment, students acknowledge Faculty's duty to guard against plagiarism, including by electronic means such as Turnitin or Mydropbox. A lecturer may require students submitting written or electronic work to sign a Plagiarism Declaration Form indicating that the work is original.\" No assignment will be accepted unless the following statement is signed and dated: "I certify that I possess a copy of the attached work submitted." "I certify that the attached assignment/report is my own work and that all material drawn from other sources has been fully acknowledged." \"I acknowledge that by submitting my assignment with this generic cover page and not the automated version available to me that I will not receive an email receipt from the Business School.\" I Signed Date