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The current and official versions of the course specifications are available on the web at .
Please consult the web for updates that may occur during the year.

ACC2113 Management Accounting I

Semester 2, 2020 On-campus Toowoomba
Short Description: Management Accounting I
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce
Student contribution band : Band 3
ASCED code : 080101 - Accounting
Grading basis : Graded

Staffing

Examiner:

Requisites

Pre-requisite: ACC1101

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at .

Rationale

The purpose of this course is to introduce students to the management accounting tools and concepts that are used in businesses. The course focuses on the practical application and interpretation of management accounting techniques. This course also provides students with an understanding of how these tools support business practice and decision making.

Synopsis

This course focuses on the provision and use of management accounting information for planning, control and decision making. The course facilitates an understanding of the management accounting function by exploring the creation and managing of organisational value.

Objectives

On completion of this course students will be able to:

  1. integrate theoretical and technical management accounting knowledge to develop solutions to common business issues;
  2. critically apply theoretical and technical accounting knowledge and skills to solve routine management accounting problems.

Topics

Description Weighting(%)
1. The management accounting environment 5.00
2. Cost behaviour and costing 50.00
3. Budgeting techniques and issues 30.00
4. Decision making in management accounting contexts 15.00

Text and materials required to be purchased or accessed

ALL textbooks and materials available to be purchased can be sourced from (unless otherwise stated). (https://omnia.usq.edu.au/textbooks/?year=2020&sem=02&subject1=ACC2113)

Please for alternative purchase options from USQ Bookshop. (https://omnia.usq.edu.au/info/contact/)

Langfield-Smith, K, Thorne, H, Smith, D & Hilton, R 2017, Management accounting: information for creating and managing value, 8th edn, McGraw-Hill, North Ryde, New South Wales.
Computer hardware/software requirements are set out in the Introductory Book.

Reference materials

Reference materials are materials that, if accessed by students, may improve their knowledge and understanding of the material in the course and enrich their learning experience.

Student workload expectations

Activity Hours
Assessments 20.00
Directed 精东传媒app 36.00
Private 精东传媒app 109.00

Assessment details

Description Marks out of Wtg (%) Due Date Notes
ONLINE QUIZ 1 20 10 14 Aug 2020
ASSIGNMENT 20 20 18 Sep 2020
ONLINE QUIZ 2 20 10 09 Oct 2020
ONLINE EXAMINATION 60 60 End S2 (see note 1)

Notes
  1. This will be an online exam. Students will be provided further instruction regarding the exam by their examiner via 精东传媒appDesk.

Important assessment information

  1. Attendance requirements:
    It is the students' responsibility to attend and participate appropriately in all activities scheduled for them, and to study all material provided to them or required to be accessed by them, to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

  2. Requirements for students to complete each assessment item satisfactorily:
    Due to COVID-19 the requirements for S2 2020 are:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks for that item.

    Requirements after S2, 2020:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks. (Depending upon the requirements in Statement 4 below, students may not have to satisfactorily complete each assessment item to receive a passing grade in this course.)

  3. Penalties for late submission of required work:
    Students should refer to the Assessment Procedure (point 4.2.4)

  4. Requirements for student to be awarded a passing grade in the course:
    Due to COVID-19 the requirements for S2 2020 are:
    To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course.

    Requirements after S2, 2020:
    To be assured of receiving a passing grade a student must obtain at least 50% of the total weighted marks available for the course (i.e. the Primary Hurdle), and have satisfied the Secondary Hurdle (Supervised), i.e. the end of semester examination by achieving at least 40% of the weighted marks available for that assessment item.

    Supplementary assessment may be offered where a student has undertaken all of the required summative assessment items and has passed the Primary Hurdle but failed to satisfy the Secondary Hurdle (Supervised), or has satisfied the Secondary Hurdle (Supervised) but failed to achieve a passing Final Grade by 5% or less of the total weighted Marks.

    To be awarded a passing grade for a supplementary assessment item (if applicable), a student must achieve at least 50% of the available marks for the supplementary assessment item as per the Assessment Procedure (point 4.4.2).

  5. Method used to combine assessment results to attain final grade:
    The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative assessment items in the course.

  6. Examination information:
    Due to COVID-19 the requirements for S2 2020 are:
    An Open Examination is one in which candidates may have access to any printed or written material and a calculator during the examination.

    Requirements after S2, 2020:
    This is a restricted examination. Candidates are allowed access only to specific materials during the examination. The only materials that candidates may use in the restricted examination for this course are:
    1. writing materials (non-electronic and free from material which could give the student an unfair advantage in the examination)
    2. calculators which cannot hold textual information (students must indicate on their examination paper the make and model of any calculator(s) they use during the examination)
    3. one A4 page of notes which can be hand-written or typed on both sides.


  7. Examination period when Deferred/Supplementary examinations will be held:
    Due to COVID-19 the requirements for S2 2020 are:
    The details regarding deferred/supplementary examinations will be communicated at a later date.

    Requirements after S2, 2020:
    Any Deferred or Supplementary examinations for this course will be held during the next examination period.

  8. 精东传媒app Student Policies:
    Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene 精东传媒app policies and practices. These policies can be found at .

Assessment notes

  1. Referencing in assignments:
    Harvard (AGPS) is the referencing system required in this course. Students should use Harvard (AGPS) style in their assignments to format details of the information sources they have cited in their work. The Harvard (AGPS) style to be used is defined by the USQ Library's referencing guide at .

Other requirements

  1. Computer/Software requirements are outlined in the Introductory Book for external/online students or will be outlined in the initial lecture for on-campus students.

Date printed 6 November 2020