| Semester 1, 2020 Online | |
| Short Description: | Management Accounting II |
| 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: ACC2113
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
Management accounting provides fundamental knowledge needed to succeed in business. The course develops student鈥檚 understanding of this fundamental knowledge to equip them with the necessary tools and techniques to navigate the contemporary commercial world.
Synopsis
This course builds on student's knowledge of management accounting from ACC2113 Management Accounting 1. To do this it commences with a review of performance measurement. Service organisations, pricing decisions, customer profitability analysis and some operational management techniques are examined in some detail. Sustainability is also briefly covered. Finally, the course encourages students to critically evaluate the role of information provision and the purpose of an organisation through the lens of the historical development of management accounting practices.
Objectives
On successful completion of this course, students should be able to:
- integrate theoretical and technical management accounting knowledge;
- critically apply theoretical and technical accounting knowledge and skills to solve routine management accounting problems.
Topics
| Description | Weighting(%) | |
|---|---|---|
| 1. | The changing role of the management accountant | 9.00 |
| 2. | Performance measurement and evaluation | 24.00 |
| 3. | Management accounting for service organisations | 8.00 |
| 4. | Operations management techniques | 34.00 |
| 5. | Information for decision making | 16.00 |
| 6. | Management accounting theory and reflections | 9.00 |
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=01&subject1=ACC3114)
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, Sydney, New South Wales.
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.
Bebbington, J, Unerman, J & O'Dwyer, B 2014, Sustainability accounting and accountability, 2nd edn, Routledge, Abingdon, UK.
Horngren, CT, Datar, SM, Rajan, MV, M, Magurie, W & Tan, R 2017, Cost accounting: a managerial emphasis, 3rd edn, Pearson Education, Harlow, Essex.
Student workload expectations
| Activity | Hours |
|---|---|
| Directed 精东传媒app | 36.00 |
| Independent 精东传媒app | 129.00 |
Assessment details
| Description | Marks out of | Wtg (%) | Due Date | Notes |
|---|---|---|---|---|
| ONLINE TEST 1 | 30 | 10 | 30 Mar 2020 | |
| ASSIGNMENT | 100 | 20 | 04 May 2020 | |
| ONLINE TEST 2 | 30 | 10 | 25 May 2020 | |
| TAKE HOME EXAMINATION | 100 | 60 | End S1 | (see note 1) |
Notes
- This will be a take home exam. Students will be provided further instruction regarding the exam by their examiner via 精东传媒appDesk. The examination date will be available via UConnect when the Alternate Assessment Schedule has been released.
Important assessment information
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Attendance requirements:
There are no attendance requirements for this course. However, it is the students' responsibility 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. -
Requirements for students to complete each assessment item satisfactorily:
Due to COVID-19 the requirements for S1 2020 are: To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks for that item.
Requirements after S1, 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.) -
Penalties for late submission of required work:
Students should refer to the Assessment Procedure (point 4.2.4) -
Requirements for student to be awarded a passing grade in the course:
Due to COVID-19 the requirements for S1 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 S1, 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). -
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. -
Examination information:
Due to COVID-19 the requirements for S1 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 S1, 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:- writing materials. These must be non-electronic and free from material which could give the student an unfair advantage in the examination.
- a calculator which cannot hold textual information. The student must indicate on the examination paper the make and model of any calculator(s) used during the examination.
- an unmarked non-electronic translation dictionary (but not technical dictionary). A student whose first language is not English may take a translation dictionary into the examination room. A translation dictionary with any handwritten notes will not be permitted. Translation dictionaries will be subject to perusal and may be removed from the candidate's possession until appropriate disciplinary action is completed if found to contain material that could give the candidate an unfair advantage.
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Examination period when Deferred/Supplementary examinations will be held:
Due to COVID-19 the requirements for S1 2020 are: The details regarding deferred/supplementary examinations will be communicated at a later date.
Requirements after S1, 2020:
Any Deferred or Supplementary examinations for this course will be held during the next examination period. -
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
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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 .