Thursday, August 20, 2009

Flat Lecture - CCA

The CCA lecture in CIA PG last night was flat.  I need to rewrite this lecture from scratch to make it more engaging.  Some of the improvements needed include:
  • Get rid of the calculation of the firm specific rate of inflation.  It does nothing for achieving the learning outcomes and just confuses student by adding unnecessary complexity
  • Add some graphs to show the movement over the year of the monetary items.
  • Get rid of the second year in the example
  • Set up an exercise to be done in pairs to evaluate HC versus CCA measures of performance
  • Add some pictures
  • Explain depreciation and compare declining carrying amounts using NPV, FV, HCA straight line, HC reducting balance.  Use graphs.
  • Demonstrate DCF based periodic income
  • Talk about industrial disinvestment in Australia in the 70s - Barton's article - and the Button steel and car plans

No comments: