business report

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Acknowledgement of Country We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and present. The Centre for Aboriginal Studies aspires to contribute to positive social change for Indigenous Australians through higher education and research.

Syllabus Foundation unit around management accounting techniques integrated with statistical methods applied to; costing models, profit planning and decision making techniques.

Unit study package code: ACCT2002

Mode of study: Fully Online

Tuition pattern summary: This unit does not have a fieldwork component.

Credit Value: 25.0

Pre-requisite units: 10987 (v.0) Accounting 100 or any previous version OR ACCT1000 (v.0) Introduction to Accounting or any previous version OR B-AGRIB (v.0) Bachelor of Agribusiness or any previous version

Co-requisite units: Nil

Anti-requisite units: Nil

Result type: Grade/Mark

Approved incidental fees: Information about approved incidental fees can be obtained from our website. Visit fees.curtin.edu.au/incidental_fees.cfm for details.

Unit coordinator: Title: Dr Name: Kenneth Ke Phone: +618 9266 7788 Email: [email protected] Location: Building: 407 - Room: 438

Teaching Staff:

Administrative contact: Name: Eveline Indra Phone: +61 8 9266 2869 Email: [email protected] Location: Building: 407 - Room: 422a

Learning Management System: Blackboard (lms.curtin.edu.au)

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Unit Outline

ACCT2002 Management Accounting Semester 2, 2018

Faculty of Business and Law School of Accounting

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 1 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Introduction Welcome to this unit. This is probably the first time most of you have studied Management Accounting and I really do hope that you have an interesting experience. The assessments in this unit are designed to develop your competencies in areas that have been identified as being important in your future career. The competencies that this unit will address include discipline knowledge, critical thinking and written communications. The assessments are structured such that you are required to work continuously throughout the semester. This will ensure that you are well versed in the compentencies identified and the techniques required for Management Accounting.

The aim of Management Accounting is to present the basic concepts and techniques in Managerial Accounting that are applied in the planning, directing, decision making, and controlling functions of an organisation. As a result, the assessments have been designed to replicate work issues that students may face so as to allow students to apply the necessary concepts and techniques learnt.

In addition to developing technical proficiency, the unit has also been designed to develop and enhance your creativity, professionalism, communication, and inter-personal skills.

Good Luck!

 

 

Unit Learning Outcomes All graduates of Curtin University achieve a set of nine Graduate Attributes during their course of study. These inform an employer that, through your studies, you have acquired discipline knowledge and a range of other skills and attributes which employers would value in a professional setting. Each unit in your course addresses the Graduate Attributes through a clearly identified set of learning outcomes. They form a vital part in the process referred to as assurance of learning. The learning outcomes notify you of what you are expected to know, understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully designed to test your knowledge of one or more of the unit learning outcomes. On successfully completing all of the assessments you will have achieved all of these learning outcomes.

Your course has been designed so that on graduating you will have achieved all of Curtin's Graduate Attributes through the assurance of learning processes in each unit.

Curtin's Graduate Attributes

Learning Activities Employers worldwide want graduates who have developed effective professional skills and attributes. The CBS graduate attributes and professional skills program includes communication (writing, interpersonal interactions and cultural awareness, and presenting), critical and creative thinking (problem solving and decision making), team work, IT literacy, information literacy, international perspectives and life-long learning.

On successful completion of this unit, students should be able to:

1. Analyse ambiguous questions and develop and report on appropriate solutions; and,

2. Apply management accounting techniques to different business situations that they encounter.

 

There is a one hour and thirty minutes (1 ½-hour) lecture and a one hour and thirty minutes (1 ½-hour) workshop each week. As an online student, you are not able to physically be in a workshop due to space constraints, however, you are more than welcome to attend the lecture.

 

On successful completion of this unit students can: Graduate Attributes addressed 1 Calculate and ethically manage costs

2 Evaluate ethically the appropriateness of cost drivers and costing methods

3 Evaluate global business scenarios using the application of cost behaviour

4 Integrate information from multiple sources to construct a budget

Apply discipline knowledge Thinking skills (use analytical skills to solve problems)

Information skills (confidence to investigate new ideas)

Communication skills Technology skills Learning how to learn (apply principles learnt to new situations) (confidence to tackle unfamiliar problems)

International perspective (value the perspectives of others)

Cultural understanding (value the perspectives of others)

Professional Skills (work independently and as a team) (plan own work)

Find out more about Curtin's Graduate attributes at the Office of Teaching & Learning website: ctl.curtin.edu.au

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 2 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

The lectures incorporate content delivery, practical demonstrations and interactive communication. The objective of each lecture is to provide you with a strong theoretical and practical grounding in the management accounting topic covered in that lecture. The lecture will be recorded and made available on Blackboard.

 

Apart from the lecture, the workshop gives students opportunities to work on various problems to develop an in- depth understanding of the materials. A tutor will cover the solution to these problems during the workshop. Some of the workshops will be conducted in labs, as identified in the program calendar. In the workshops that are conducted in labs, Excel will be used to show you how Excel can be utilised for management accounting purposes. Excel is one of the basic tools used for analysing data and deriving information in management accounting. You will learn the basics of Excel during these lab sessions, and how to use it for the modules as outlined in the program calendar. Though you may not physically attend a workshop, these will also be recorded for your viewing. 

 

For the benefit of online students, the workshop on Tuesday evenings (6pm to 7:30pm) will be streamed live. Information regarding how to join the live stream of the workshop is available on Blackboard. The live stream is recorded and the recording will be available 48 hours after the class.

 

 

 

Learning Resources Library Reading List

The Reading List for this unit can be accessed through Blackboard.

Essential texts

The required textbook(s) for this unit are:

l Kerr, R., comp. 2017. Business Communication: A Handbook for Accounting Students and Graduates. Pearson Australia.

Students may opt to purchase the physical textbook from the Curtin University Co-op Bookstore, or the eBook through Pearson or the Curtin Co-Op Website. To purchase directly from Pearson, use this link: www.pearson.com.au/products/D-G-Dwyer/Business-Communication-A-Handbook-for-Accounting- Students-and-Graduates-Custom-Edition/9781488618772?R=9781488618772

(ISBN/ISSN: 9781488618772)

l Langfield-Smith, K., D. Smith, P. Andon, R. Hilton and H. Thorne 2018. Management Accounting: Information for Creating and Managing Value. 8th ed. McGraw-Hill Education (Australia) Pty Ltd.

Students may opt to purchase the physical book, ebook or Smartbook through www.mheducation.com.au

(ISBN/ISSN: 9781760420406)

Assessment Assessment schedule

*Please refer to the Late Assessment and the Assessment Extension sections below for specific details and conditions.

Task Value % Date Due

Unit Learning

Outcome(s) Assessed

Late Assessments Accepted?*

Assessment Extensions

Considered?*

1

eTest 1 15% Week: 6 Day: See detailed information below Time: See detailed information below

1,2 Yes No

2

eTest 2 15% Week: 10 Day: See detailed information below Time: See detailed information below

3,4 Yes No

3 Semester Test 30% Week: 12

Day: Saturday Time: 10 am

1,2,3 No Yes

4 Case Report 40% Week: 14

Day: Wednesday Time: 12 midnight

1,3,4 Yes Yes

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 3 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Detailed information on assessment tasks

1. eTest 1 will be an eAssessment that will be conducted using Blackboard. This test will be conducted on week 6 and will comprise 15% of your overall mark. The test will be for 45 minutes and will be available from 6am WAST on 3rd September 2018 until 6pm WAST on 7th September 2018. Students are required to login to Blackboard and complete the test within the availability period stated.  

Please note that the latest you can login to the test is 5.15pm on 7th September 2018 to be allotted the full 45 minutes and be on time. Any late login is still possible, however, late penalties will apply.  

The test is comprised of True/False questions and MCQs. All questions will be derived from topic one to topic three (inclusive) and will comprise theory as well as practical questions.  

All students are allowed only one attempt, so please ensure that you are ready before starting the test. You will not be allowed to save the test and continue later. The clock will start once you click on BEGIN and will end after 45 minutes, regardless of whether you have completed. Failure to complete within 45 minutes will be marked as is and no additional attempts will be allowed.  

Students are advised that penalties for Academic Misconduct apply. Please refer to the Academic Integrity website http://academicintegrity.curtin.edu.au/overview/AcademicMisconduct_whatis.cfm for more information.  

Results for eTest 1 will only be available on 12th September 2018. Feedback for eTest 1 will be provided to students individually and by appointment with your lecturer. Feedback appointments may be made between 17th September 2018 and 21st September 2018. 

 

 

 

2. eTest 2 will also be an eAssessment that will be conducted using Blackboard. This test will be conducted on week 10 and will comprise 15% of your overall mark. The test will be for 45 minutes and will be available from 6am WAST on 1st October 2018 until 6pm WAST on 5th October 2018. Students are required to login to Blackboard and complete the test within the availability period stated.  

Please note that the latest you can login to the test is 5.15pm on 5th October 2018 to be allotted the full 45 minutes and be on time. Any late login is still possible, however, late penalties will apply.  

The test is comprised of True/False questions and MCQs. All questions will be derived from topic four to topic six (inclusive) and will comprise theory as well as practical questions.  

All students are allowed only one attempt, so please ensure that you are ready before starting the test. You will not be allowed to save the test and continue later. The clock will start once you click on BEGIN and will end after 45 minutes, regardless of whether you have completed. Failure to complete within 45 minutes will be marked as is and no additional attempts will be allowed.  

Students are advised that penalties for Academic Misconduct apply. Please refer to the Academic Integrity website http://academicintegrity.curtin.edu.au/overview/AcademicMisconduct_whatis.cfm for more information.  

Results for eTest 2 will only be available on 10th October 2018. Feedback for eTest 2 will be provided to students individually and by appointment with your lecturer. Feedback appointments may be made between 15th October 2018 and 19th October 2018.

 

 

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 4 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

3. The Semester Test will be held on Saturday, 20th October 2018 at 10am WAST. The semester test will be of one hour and thirty minutes (1 ½-hour) duration, with 10 minutes of reading time. The semester test will comprise 30% of your overall mark. The test will commence at 10am WAST sharp. No additional time will be provided to late-comers.

  The semester test will comprise of four practical questions, similar to those completed during the workshops. There will be both practical and theoretical components, similar to the workshop questions. The questions will be derived from topic one to topic eight (inclusive).

  Students will be allowed to bring ONE A4 sheet of notes handwritten and/or typed on both sides into the semester test.

  Please bring along your student ID and place it on the desk in front of you during the test.

  Students are advised that penalties for Academic Misconduct apply. Please refer to the Academic Integrity website http://academicintegrity.curtin.edu.au/overview/AcademicMisconduct_whatis.cfm for more information.

 

Feedback for the semester test will be held during the workshops of the week commencing 29th October 2018. Please make sure you attend your workshop to receive feedback on your semester test.

  Students residing within the metropolitan area:

Online students residing within the 100km of the Bentley Campus must sit their semester test at the Bentley Campus.

Test date: Saturday 20th October 2018

Start time: 10am

Duration: 1 hour and 30 minutes plus 10 minutes reading time

Venue: Refer to blackboard for announcements

 

  Students residing outside the metropolitan area:

Students residing more than 100 km from the Bentley may choose to either sit the test on the Bentley Campus or nominate and approved invigilator. Should you decide to nominate an invigilator, you will be required to complete and submit a Semester Test Supervisor Nomination Form (which can be found in the

‘Assessments’ tab in Blackboard) by no later than 24th August 2018.

  Invigilated test not at Bentley Campus

Test date: Friday 19th October 2018

Start time: To be discussed and arranged with your nominated supervisor

Duration: 1 hour and 30 minutes plus 10 minutes reading time

Venue: to be discussed and arranged with your nominated supervisor

  Submission of Supervisor Nomination form: Please send your completed supervisor nomination form

by 24th August 2018 to: [email protected]

 

 

 

 

 

 

 

 

 

 

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 5 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

 

4. The Case Report is an individual assessment task and will comprise 40% of your overall mark. The case to be analysed for the Case Report can be found under the Assessments tab in Blackboard. The submitted Case Report must include both a transmittal email (template can be found on Blackboard) and a report.

Transmittal email

The transmittal email must be written using the template found on Blackboard. You must use your Curtin email address as the sender email address. In the sender email address, also include your name and student ID.  Do not change the recipient email address. You must also have a subject title, which you have to include in the email. The transmittal email is to be no longer than two (2) pages. It must meet the following requirements: font type Calibri, font size 12, double spaced. It is to be written in lay language and must provide a summary of the report. The transmittal email will form the cover page of your Case Report. The transmittal email must be written in first person. Examples of how to write a transmittal email can be found in Chapter 9 of Business Communication: A handbook for Accounting Students and Graduates.

Report

The report is to be no longer than 10 pages (excluding table of contents, reference list and appendixes). The word processed submission should meet the following requirements: font type of Calibri, font size 12, double spaced. For work submitted that is more than 10 pages and do not meet the above requirements, marks will only be awarded up until the equivalent of 10 pages, double spaced, Calibri, font size 12.

The assignment is to be written in lay language but must indicate a sound conceptual understanding of the key issues. Students should use the Chicago referencing style when preparing the assignments. More information can be found on this style from the Library web site: http://libguides.library.curtin.edu.au/referencing/chicago

Examples of how to write a report can be found in Chapter 10 of Business Communication: A handbook for Accounting Students and Graduates. A generic report format can also be found on Blackboard in the Assessment tab, within the Case Report folder.

Marking criteria

Your mark for this assessment will be based on both the transmittal email and the case report. The key marking criteria are:

l Your ability to identify the key issues within the case and comprehensively elucidate them (10%); l Your ability to identify relevant information and use them to support your case (30%); l Your ability to apply the knowledge garnered in this unit to resolve the issues identified (30%); l Your ability to communicate effectively to the reader the issues identified and your application of

principles used to resolve the issues (20%); and, l Your ability to conclude the case as supported by the evidence you have provided and to provide any

recommendations where required, supported once again, by your application of the principles identified (10%).

 

The Case Report is due on Wednesday, 31st October 2018 at 2359hrs WAST. The Case Report must be submitted through TURNITIN on Blackboard. No hard copy of the Case Report will be accepted.

The Case Report Marking Guide can be obtained from the Assessments tab on Blackboard. DO NOT attach the Case Report Marking Guide to your assignment.  

 

 

 

Pass requirements

To pass this unit you must:

1. receive an overall grade of 5 or above and a mark greater than or equal to 50; AND,

2. have attempted all assessment tasks.

 

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 6 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Fair assessment through moderation

Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning outcomes, and that students work is evaluated consistently by assessors. Minimum standards for the moderation of assessments are described in the Assessment and Student Progression Manual, available from policies.curtin.edu.au/findapolicy/

Late assessment

Where the submission of a late assessment is permitted, late penalties will be consistently applied in this unit.

Where a late assessment is permitted for an assessment item or the entirety of the unit (refer to the Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1. For assessment items submitted within the first 24 hours after the due date/time, students will be penalised by a deduction of 5% of the total marks allocated for the assessment task;

2. For each additional 24 hour period commenced an additional penalty of 10% of the total marks allocated for the assessment item will be deducted; and

3. Assessment items submitted more than 168 hours late (7 calendar days) will receive a mark of zero.

Where late assessment is NOT permitted for an assessment item or the entirety of the unit (refer to the Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1. All assessment items submitted after the due date/time will receive a mark of zero.

Assessment extension

Where an application for an assessment extension is permitted for an assessment item(s) within this unit (refer to the Assessment Schedule table in this Unit Outline):

1. A student unable to complete an assessment item by/on the due date/time due to exceptional circumstances beyond the student's control, must apply for an assessment extension using the Assessment Extension Application Form (available from the Forms page at students.curtin.edu.au/administration/) as prescribed by the Academic Registrar.

2. The student will be expected to lodge the form with supporting documentation to the school representative nominated below.

3. Failure to submit this application in a timely manner, may impact upon the assessment process. For applications that are declined this may have significant ramifications on the possible marks awarded.

4. An application may be accepted up to five working days after the due date/time of the assessment item where the student is able to provide a verifiable explanation as to why he or she was not able to submit the application prior to the assessment due date/time.

Where an application for an assessment extension is NOT permitted for an assessment item(s) within this unit (refer to the Assessment Schedule table in this Unit Outline):

1. All assessment items submitted after the due date/time will be subject to late penalties or receive a mark of zero depending on the unit permitting late assessment submissions.

Deferred assessments

Further assessment

Further assessments, if granted by the Board of Examiners, will be held between 04/02/2019 and 15/02/2019 . Notification to students will be made after the Board of Examiners meeting via the Official Communications Channel in OASIS.

It is the responsibility of the student to be available to complete the requirements of a further assessment. If your results show that you have been granted a further assessment you should immediately check OASIS for details.

If your results show that you have been granted a deferred assessment you should immediately check OASIS for details.

Deferred examinations/tests will be held from 27/10/2018 to 27/10/2018 . Notification to students will be made after the Board of Examiners’ meeting via the Official Communications Channel (OCC) in OASIS.

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 7 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Reasonable adjustments for students with disabilities/health circumstances likely to impact on studies

A Curtin Access Plan (CAP) is a document that outlines the type and level of support required by a student with a disability or health condition to have equitable access to their studies at Curtin.  This support can include alternative exam or test arrangements, study materials in accessible formats, access to Curtin’s facilities and services or other support as discussed with an advisor from Disability Services (disability.curtin.edu.au).  Documentation is required from your treating Health Professional to confirm your health circumstances.

If you think you may be eligible for a CAP, please contact Disability Services. If you already have a CAP please provide it to the Unit Coordinator at the beginning of each study period.

Referencing style

The referencing style for this unit is Chicago.

More information can be found on this style from the Library web site: http://libguides.library.curtin.edu.au/referencing.

Privacy As part of a learning or assessment activity, or class participation, your image or voice may be recorded or transmitted by equipment and systems operated by Curtin University. Transmission may be to other venues on campus or to others both in Australia and overseas.

Your image or voice may also be recorded by students on personal equipment for individual or group study or assessment purposes. Such recordings may not be reproduced or uploaded to a publically accessible web environment. If you wish to make such recordings for study purposes as a courtesy you should always seek the permission of those who are impacted by the recording.

Recording of classes or course materials may not be exchanged or distributed for commercial purposes, for compensation, or for any other purpose other than personal study for the enrolled students in the unit. Breach of this may subject a student to disciplinary action under Statute No 10 – Student Disciplinary Statute.

If you wish to discuss this please talk to your Unit Coordinator.

Copyright The course material for this unit is provided to you for your own research and study only. It is subject to copyright. It is a copyright infringement to make this material available on third party websites.

Academic Integrity (including plagiarism and cheating) Any conduct by a student that is dishonest or unfair in connection with any academic work is considered to be academic misconduct. Plagiarism and cheating are serious offences that will be investigated and may result in penalties such as reduced or zero grades, annulled units or even termination from the course. Assessments under investigation will not be given a mark until the matter is concluded. This may result in the unit grade being withheld or a grade of Fail Incomplete (F-IN) until a decision has been made by the Student Disciplinary Panel. This may impact on enrolment in further units/study periods.

Plagiarism occurs when work or property of another person is presented as one's own, without appropriate acknowledgement or referencing. Submitting work which has been produced by someone else (e.g. allowing or contracting another person to do the work for which you claim authorship) is also plagiarism. Submitted work is subjected to a plagiarism detection process, which may include the use of text matching systems or interviews with students to determine authorship.

Cheating includes (but is not limited to) asking or paying someone to complete an assessment task for you or any use of unauthorised materials or assistance during an examination or test.

From Semester 1, 2016, all incoming coursework students are required to complete Curtin’s Academic Integrity Program (AIP). If a student does not pass the program by the end of their first study period of enrolment at Curtin, their marks will be withheld until they pass. More information about the AIP can be found at: https://academicintegrity.curtin.edu.au/students/AIP.cfm

Refer to the Academic Integrity tab in Blackboard or academicintegrity.curtin.edu.au for more information, including student guidelines for avoiding plagiarism.

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 8 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Information and Communications Technology (ICT) Expectations Curtin students are expected to have reliable internet access in order to connect to OASIS email and learning systems such as Blackboard and Library Services.

You may also require a computer or mobile device for preparing and submitting your work.

For general ICT assistance, in the first instance please contact OASIS Student Support: oasisapps.curtin.edu.au/help/general/support.cfm

For specific assistance with any of the items listed below, please contact The Learning Centre: life.curtin.edu.au/learning-support/learning_centre.htm

l Using Blackboard, the I Drive and Back-Up files l Introduction to PowerPoint, Word and Excel

Additional information The Curtin Accounting Facebook page will also contain much information that may be of use to you, including careers information. Please sign up if you are on Facebook and join in the community!

http://www.facebook.com/CurtinAccounting

 

  Communicating with the Unit Coordinator Please be advised that this unit runs in multiple locations with numerous students. The unit coordinator is also responsible for multiple units. Therefore, if you require the unit coordinator to respond to your emails in a timely manner (typically within 24 hours), then please ensure that you provide the necessary information in your email. The necessary information includes your name, student id, and location where you are taking this unit. In the subject field of the email, please indicate that the email refers to this unit, ie Management Accounting. Failure to provide the necessary information would mean that a response to your email would be delayed, and this could be up to a week, as the unit coordinator would then have to work out who you are and where you are from. Thank you for your cooperation.

 

  Further Assessment Student Eligibility: A student is eligible for consideration for further assessment if they:

l Are enrolled in a unit within their first 200 credit points of study in their course OR in a unit in their final study period of a course; and

l Have attempted all required assessment tasks in the unit; l Have not been found guilty of academic misconduct in the unit.

Please note, Further Assessment are granted by the Board of Examiners.

 

Enrolment

It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the eStudent option on OASIS, where you can also print an Enrolment Advice.

Student Rights and Responsibilities It is the responsibility of every student to be aware of all relevant legislation, policies and procedures relating to their rights and responsibilities as a student. These include:

l the Student Charter l Values and Signature Behaviours l the University's policy and statements on plagiarism and academic integrity l copyright principles and responsibilities l the University's policies on appropriate use of software and computer facilities

Information on all of the above is available through the University's "Student Rights and Responsibilities" website at: students.curtin.edu.au/rights.

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 9 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Student Equity There are a number of factors that might disadvantage some students from participating in their studies or assessments to the best of their ability, under standard conditions. These factors may include a disability or medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant family responsibilities, pregnancy, religious practices, living in a remote location or another reason. If you believe you may be unfairly disadvantaged on these or other grounds please contact Student Equity at [email protected] or go to http://eesj.curtin.edu.au/student_equity/index.cfm for more information

You can also contact Counselling and Disability services: http://www.disability.curtin.edu.au or the Multi-faith services: http://life.curtin.edu.au/health-and-wellbeing/about_multifaith_services.htm for further information.

It is important to note that the staff of the university may not be able to meet your needs if they are not informed of your individual circumstances so please get in touch with the appropriate service if you require assistance. For general wellbeing concerns or advice please contact Curtin's Student Wellbeing Advisory Service at: http://life.curtin.edu.au/health-and-wellbeing/student_wellbeing_service.htm

Recent unit changes Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system. For more information about eVALUate, please refer to evaluate.curtin.edu.au/info/.

Recent changes to this unit include:

1. An overhaul of all teaching materials,

2. Update of workshop questions,

3. An overhaul of all assessments.

To view previous student feedback about this unit, search for the Unit Summary Report at https://evaluate.curtin.edu.au/student/unit_search.cfm. See https://evaluate.curtin.edu.au/info/dates.cfm to find out when you can eVALUate this unit.

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 10 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

Program calendar

 

 

 

 

Wk Begin Date Lecture Pre-readings Homework Workshop Notes 1 30 July  2018 Module 1: Introduction

to Management Accounting

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e, Chapter 1 and Hilton & Platt 11e, pp24-26

  Introduction     Report Writing

 

2 6 August 2018 Module 2: Cost terms and concepts

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e,  Chapter 2

1.4, E1.21, P1.35 1.5, E1.23, P1.37, WQ- 1, WQ-2

 

3 13 August 2018 Module 3: Cost behaviour, cost drivers and cost estimation

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e,  Chapter 3

2.1, 2.9, 2.17, E2.23, E2.29 (Ignore part 4), P2.32, P2.39

2.5, 2.14, E2.22, P2.32, P2.35

 

4 20 August 2018 Module 4: Product Costing

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e,  Chapter 4

3.2, 3.8, 3.16,  E3.25, E3.26, P3.32, P3.39

3.6, 3.7, 3.10, P3.33, WQ-3, WQ-4

 

5 27 August 2018 Tuition Free Week

6 3 September 2018 Module 5: Absorption and Variable Costing

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e, Chapter 7 (Appendix only)

4.4, 4.9, 4.10, E4.26, P4.35, (Ignore part 3), C4.43

4.5, 4.7, P4.36, P4.37, WQ-5

eTest one will be held this week

7 10 September 2018 Module 6: Activity-based costing

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e, Chapter 8

7.18, 7.19, E7.31, P7.43 7.20, P7.42, WQ-6, WQ-7

Workshop conducted in lab

8 17 September 2018 Module 7: Budgeting systems

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e, Chapter 9

8.1, 8.12, E8.21, P8.33, P8.35

8.10, 8.16, E8.23, P8.34, WQ-8

Workshop conducted in lab

9 24 September 2018 Tuition Free Week

10 1 October 2018 Module 8: Cost-Volume- Profit analysis

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e, Chapter 18

9.2, 9.5, 9.13, 9.18, E9.21, E9.28, P9.35, C9.42

9.3, 9.15, 9.17, E9.25, E9.27, P9.37

eTest two will be held this week.

  Workshop conducted in lab

11 8 October 2018 Semester Test Revision Lecture

  18.1, 18.7, 18.20, E18.22, E18.26, E18.27, P18.36, P18.42

18.2, 18.5, E18.25, E18.28, P18.38, WQ-9

Workshop conducted in lab

12 15 October 2018 Module 9: Information for decisions: relevant costs and benefits

Langfield-Smith, Smith, Andon, Hilton and Thorne, 8e, Chapter 19 and Chapter 20, (pp980-983 only)

  Semester Test Revision Workshop

Semester test will be held on Saturday, 20th October 2018.

13 22 October 2018 Preparation for Case Report

  19.5, 19.8, 19.11, 19.12, 19.14, 19.19, 20.18, E19.23, E20.29, P19.34, P19.36, P19.39

19.6, 20.17, P19.35 (ignore part 5), P19.37, WQ-10, WQ- 11

 

Workshop conducted in lab

14 29 October 2018 Module 10: Introduction to Strategy and Management Control

    Feedback session for semester test

Case report due Wednesday, 31st October 2018 at 2359 WAST.

15 5 November 2018 Study Week

16 12 November 2018 Examinations Week 1

17 19 November 2018 Examinations Week 2

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 11 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS

** Homework: The questions are taken from the prescribed text at the end of each chapter. The solutions to all homework questions will be made available to students via Blackboard every Monday from Week 2. Tutors will not go through these questions in class unless students have specific questions on the homework material (Please do not say I do not understand all the questions, can you go through them?). It is the students’ responsibility to work through the homework questions. It is recommended that students attempt the questions before checking the solutions.  

**Workshop: Questions for the workshop are derived from the text book as well as external sources. Workshop questions marked as WQs (Workshop questions) are found on Blackboard under the main Unit Resources tab. Please print and bring a copy of these questions to class, along with your textbook. All workshop questions, including those from the textbook, will be covered in class with your tutor. NOTE THAT SOLUTIONS TO WORKSHOP QUESTIONS WILL NOT BE MADE AVAILABLE ON BLACKBOARD.

Faculty of Business and Law School of Accounting

 

 ACCT2002 Management Accounting Bentley Campus 20 Jul 2018 School of Accounting, Faculty of Business and Law

Page: 12 of 12 CRICOS Provider Code 00301J

The only authoritative version of this Unit Outline is to be found online in OASIS