Accounting and Finance Update Re AASB118

Contact
Chris Habib (08) 9273 6790
Chris.Habib@scsa.wa.edu.au

Schools are advised of a minor update to AASB118.

Minor Update on AASB118 Revenue

AASB118 Revenue is replaced with AASB15 Revenue from Contracts with Customers. The new standard is applicable for entities that are for-profit. Supporting extracts from AASB15 regarding revenue and discounts are as follows:

AASB15 Revenue from Contracts with Customers, paragraph 2

‘To meet the objective in paragraph 1, the core principle of this Standard is that an entity shall recognise revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.’

AASB15 Revenue from Contracts with Customers, paragraph 51

‘An amount of consideration can vary because of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses penalties or other similar items.’

NB The practical treatment of discount allowed and discount received do not change as outlined in the current syllabus support materials.

Modifications to the Application for permission to enrol in a WACE language course in 2021 and Secondary School Leader Presentation

Contact
Hanneke Rekelhof (08) 9273 6724
languagesenrolment@scsa.wa.edu.au

Schools are advised of the following modifications to the Application for permission to enrol in a WACE language course in 2021:

• the final dot point in the Target audience description for Second language courses on page 2 has been clarified in relation to exposure to the language outside the language classroom
• in Section 3.3 Use of the language for communication outside the language classroom,

Sub-section 3.3.1 has been extended with a series of statements

• Table 3.1.4 previously included in Section 3.1 has been relocated to Section 3.3 and is now Sub-section 3.3.2 in relation to the attendance at a community language school outside of school hours.

The application is available on the School Curriculum and Standards Authority (the Authority) website at http://senior-secondary.scsa.wa.edu.au/syllabus-and-support-materials/languages. A checklist and information on how to complete the statutory declaration can be found there as well.

Schools must submit applications to the Authority by:

• Wednesday, 29 July 2020,or earlier if they start the 2021 school year in Term 4, 2020
• Friday, 28 August 2020,or earlier if they start the 2021 school year in Term 1, 2021.

An online presentation for secondary school principals and heads of learning area (Languages) will be held on Wednesday, 17 June 2020 from 3.00 pm to 4.00pm. The Authority’s Executive Director, Allan Blagaich, will present the modifications to the application for 2021 and discuss the responsibilities of schools in the Authority’s languages enrolment process.

Attendance at this presentation is essential for schools intending to offer senior secondary languages courses in 2021.

Register here

Year 12 ATAR Media Production and Analysis 1-page Practical production statement sample

Contact
Gemma Wright (08) 9273 6783
Gemma.Wright@scsa.wa.edu.au

Teachers of the Year 12 Media Production and Analysis ATAR course are to be advised that a sample 1-page Practical production statement is now available under ‘Examination Materials’ on the course page (https://senior-secondary.scsa.wa.edu.au/syllabus-and-support-materials/arts/media-production-and-analysis).

Final dates for Year 12 students to withdraw from courses, 2020

Contact
Jenny Offer (08) 9273 6313
Jenny.Offer@scsa.wa.edu.au

Schools are reminded of the final dates to withdraw Year 12 students from courses:

• Thursday, 23 July 2020 – final date for withdrawing students from ATAR courses with practical examination components. No changes will be made to student enrolments in these courses after this date.
• Monday, 10 August 2020 – final date for withdrawing students from ATAR courses which do not have practical examination components. No changes will be made to student enrolments in these courses after this date.
• Monday, 10 August 2020 – final date for withdrawing students from General, Foundation, Preliminary and VET industry specific courses. No changes will be made to student enrolments in these courses after this date.

Schools are reminded that students who are enrolled in a Year 12 ATAR course must sit the external examination in that course. For ATAR courses with a practical component, students must complete both the written and practical examinations. Students who do not sit an ATAR course examination and do not have an approved sickness/misadventure application for that course, will not have the grades for the pair of units completed in that year contribute to the calculation of the Western Australian Certificate of Education (WACE).

This means, the grades for the ATAR Year 12 course will not contribute to the:

• completion of a minimum of 20 units, including 10 Year 12 units
• completion of at least one pair of Year 12 units from an English learning area course (if the ATAR Year 12 course was either English, Literature or English as an Additional Language or Dialect)
• completion of one pair of Year 12 units from List A (arts/languages/social sciences) or List B (mathematics/science/technology) {depending on the list of the ATAR Year 12 course}
• achievement of at least 14 C grades or higher, including at least six C grades in Year 12 units
• completion of at least four Year 12 ATAR courses.

As a consequence, a student may not meet the requirements to receive a WACE.

Students who do not sit the ATAR course examination will not have a course mark or grade recorded on their Western Australian Statement of Student Achievement (WASSA), nor will they receive an ATAR course report.

Reminder – Online Student Declaration and Permission

Contact
Kerry Tarrant (08) 9273 6770
Kerry.Tarrant@scsa.wa.edu.au

Schools are reminded that the due date for completion of the online Student Declaration and Permission is end of Term 2, 2020.

The following students are required to complete the online Student Declaration and Permission:

• all Year 12 students
• Year 11 students who are studying ATAR Units 3 and 4 and sitting the 2020 ATAR course examinations
• Year 10 students given approval by the School Curriculum and Standards Authority (the Authority) to study ATAR Units 3 and 4 and sit the 2020 ATAR course examinations.

Please note: students will be required to complete the online Student Declaration and Permission when they log in to the portal before they can gain access to other important information, such as their course enrolments, examination timetable/s and results.

Schools to ensure that students have received the necessary information in order to complete the online form correctly, such as:

• the purpose
• login instructions to the student portal: https://student.scsa.wa.edu.au/student-portal
• completion of the online form must be discussed with parents/guardians.

Further information about the online Student Declaration and Permission is available on the Authority website at https://senior-secondary.scsa.wa.edu.au/the-wace/student-declaration.

Schools can monitor in SIRS which students have completed the online Student Declaration and Permission by generating the Report CSE058 – Student Release Choices by Provider. The pathway to the report CSE058 is: Reports > Other reports > Report type: Students, Report: CSE058.

The Authority appreciates your assistance in obtaining this important information.

Students’ marks for Externally Set Tasks 2020

Contact
Kerry Tarrant (08) 9273 6770
Kerry.Tarrant@scsa.wa.edu.au

Schools are reminded that all students enrolled in a General Year 12 course and/or a Foundation Year 12 course are required to complete the externally set task (EST) developed by the School Curriculum and Standards Authority (the Authority) for that course. The EST is compulsory and forms part of the school-based assessment and is included as a separate assessment type with a weighting of 15 per cent for the pair of units.

Due to the disruption to teaching and learning in 2020, as a result of COVID-19, the EST will be administered in schools during Weeks 7, 8 and 9 of Term 2, 2020 (Monday, 8 June to Friday 26 June 2020). Detailed information about the administration of ESTs is outlined in the Externally Set Task Handbook 2020 and can be accessed on the Authority website through the link: https://senior-secondary.scsa.wa.edu.au/assessment/externally-set-tasks.

Schools are required to upload into SIRS, for each student, in each course the EST raw mark by Friday, 24 July (end of Week 1, Term 3). The marks are not to be converted and uploaded as a percentage or a mark out of the weighting of 15 per cent.

A mark of (0) should only be used if the student has attempted the assessment but received no marks. Only use ‘ABS’ for absent students.

Information relating to the recording, saving and uploading of EST marks are contained in Section 6: Externally set tasks in the Data Procedures Manual 2020 which is available on the Authority website at https://www.scsa.wa.edu.au/publications/data-procedures-manual.

A complete list of EST codes can be found at https://scsa.wa.edu.au/sirs-and-srms-info/est-codes.

For issues relating to the information contained in the Data Procedures Manual 2020, contact the Data Services team at dataservices@scsa.wa.edu.au.