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Transcript: Members... Project Timetable Accounting Standard Compliance Gantt Chart References... Possible Problems Classification of Expense Preparing the necessary facilities for team meeting - Members, strengths, problems - Responsibilities, ground rules Function of Expense Responsible for keeping minutes About our group... Every member also be in charge of searching data, sharing ideas, participating in the discussion actively and writing report. UNSW Accounting Associates & Co. About our group... ALL MEMBERS (The analyzer ) “Operating expenses” Required further disclosure of expense based on the nature Depreciation Employee benefits (AASB 101 paragraph 103, 104) “Other expenses” category Contents 2 methods of expense classification: By nature By functions Organizing group work as a team leader Zhuzhu & Rona (Resource investigator) In-house call center and customer services IT In-house call center and customer services IT VC “Selling expenses” Cici (The minute taker) Outsourcing call center and customer service IT - ASB 101 Presentation of Financial Statements, Australian Accounting Standard Board 2012, AASB, paragraphs 99-105, viewd 18 March, 2014, <> - Australia Corporations act 2001 ,section 296, 334, viewed 18 March, 2014, <> Structuring details of every part within the time-line. Corporations Act 2001 – section 296 requires the financial statements to comply with the accounting standards. Corporation Act 2001 – section 334 states AASB as the standard setter. AASB 101: “for-profit entities that comply with AASB 101 as amended will simultaneously be in compliance with IAS 1 as amended” LIMITLESS Retailing Pty should comply with AASB standards in all respects Choice of method depending on the relevance and reliability of information Ground Rules Hoang (Implementer & Coordinator) supporting and coordinating member’s time and personal situation to help making team’s plan. Outsourcing call center and customer service IT Roles & Responsibilities I. Introduction of group II. Project plan III. Accounting opinion IV. References Nature of Expense Expenses of costs center should be allocated to Depreciation Employees benefits Other expense (AASB 101, paragraph 101-102) Ariel (The facilitator) Mindy (The team player) 5 out of 6 group members are from China, the 5 students may unconsciously speak Chinese during the group discussion. Difficult to allocate jobs across 6 members Conflicts between members are more likely to occur since we have more students in one group Language problems – non of our group member is native speaker of English. Free-rider problem - Timetable - Gantt chart Late or absent from meetings should inform the other group members with a valid reason. If there is any difficulty in finishing own work in time, discuss with the other members in advance. No Chinese speaking during discussion. It is prohibited to change any ideas involved in project without discussion within group. Any violation over twice, buy a cup of coffee for all the other members as a little punishment. Thank you ! Q & A Strengths 6 people in the group -- may have extra capacity to do more research and analysis about the assignment. Half of our group member have accounting background at the undergraduate level or working experience in accounting industry. Clear strategy to follow, which is enforced by regular meeting.

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