Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Kevin Baird
Contact via Contact via accg921@mq.edu.au
Room 209 / 4 Eastern Road (Formerly E4A)
Monday 10am-12pm
Lecturer
Nandini Kumar
Contact via accg921@mq.edu.au
Room 223 / 4 Eastern Road (Formerly E4A)
See unit iLearn
Moderator / Lecturer
Sophia Su
Contact via accg921@mq.edu.au
Room 338 / 4 Eastern Road (Formerly E4A)
See unit ilearn
Lecturer
Thanh Phan
Contact via accg921@mq.edu.au
Room 317 / 4 Eastern Road (Formerly E4A)
See unit ilearn
Lecturer
Lu Jiao
Contact via accg921@mq.edu.au
Room 353 / 4 Eastern Road (Formerly E4A)
See unit ilearn
Lecturer
Bedanand Upadhaya
Contact via accg921@mq.edu.au
Room 223 / 4 Eastern Road (Formerly E4A)
See unit ilearn
Lecturer
Sabrina Shen
Contact via accg921@mq.edu.au
Room 223 / 4 Eastern Road (Formerly E4A)
See unit ilearn
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
(ACCG611 or ACCG861) and (admission to MAccg or MAccg(Adv) or MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom or MIntAccg)
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit focuses on the generation of information for internal decision making and examines how cost information is developed and used within organisations. To this end, a number of different costing and budgeting techniques are explained and demonstrated in seminars and students are required to apply those techniques to case study scenarios and develop a sophisticated level of understanding of which technique is most appropriate in a particular situation. Research findings will be used to underpin theories in management accounting.
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Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Participation
Due: Ongoing
Weighting: 15%
Submission: Students are expected to attend the weekly seminars, have completed the weekly assignment questions, and actively participate in the activities conducted during the seminars. This assessment mark will be awarded in line with the ability of student's to meet the criteria outlined in the unit assessment guide.
Extension: No extension will be granted, except in circumstances where an application for special consideration is made and approved.
Penalties: A mark of zero will be awarded for non-attendance. Students must attend the seminars to receive marks for participation.
Feedback: Class participation marks will be communicated to students via gradebook following the last seminar.
Class Tests
Due: Two closed book class tests will be conducted during the Week 4 and Week 10 seminars. Further details will be provided on ilearn during the session.
Weighting: 15%
Submission: Students must attend their normal weekly seminar class to sit the tests.
Extension: No extension will be granted, except in circumstances where a special consideration is made and approved.
Penalties: A mark of zero will be awarded for non-attendance.
Feedback: The marked class tests will be returned to students within two weeks of the tests.
Excel assignment
Due: Students must attend a three hour session on Excel. This session will be conducted in the computer labs at the North Ryde campus. You must attend the class on the date that you have enrolled in.
Weighting: 10%
Submission: Students will be provided instructions regarding this assessment task during the three hour Excel session.
Extension: No extension will be granted, except in circumstances where an application for special consideration is made and approved.
Penalties: A mark of zero will be awarded for non-attendance. Students must attend the Excel session to receive marks for this assignment.
Feedback: Students will be provided with instructions of the required tasks during the excel workshop. The assessment mark in regard to the completion of the set activities will be communicated to students via gradebook following the completion of the last excel workshop.
Final Examination
Due: During the university examination period (12th - 30th November)
Weighting: 60%
Submission: A three hour invigilated closed book final exam will be held during the university final examination period. Dictionaries are not permitted. Non-programmable calculators with no text retrieval capacity are allowed.
If a supplementary examination is granted as a result of a "Special Consideration" application the examination will be scheduled as per the Supplementary Examination timetable of the Faculty. Please note that the supplementary examination will be of a similar format to the final examination.
Extension: No extension will be granted, except in circumstances where an application for special consideration is made and approved.
Penalties: A mark of zero will be awarded for non-attendance.
Name | Weighting | Hurdle | Due |
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Participation | 15% | No | On going |
Excel Assignment | 10% | No | Enrolled session |
Final Examination | 60% | No | Examination period |
Class Tests | 15% | No | Week 4 and 10 seminars |
Due: On going
Weighting: 15%
Students are expected to actively participate in the seminars. The assessment mark will be awarded based on the criteria outlined in the unit assessment guide.
Due: Enrolled session
Weighting: 10%
Students are required to attend a three hour workshop on excel. Details of the assessment task will be provided during the workshop. Students must attend the workshop they have enrolled in.
Due: Examination period
Weighting: 60%
A three hour final exam will be conducted during the university examination period.
Due: Week 4 and 10 seminars
Weighting: 15%
Two class tests will be conducted during the Week 4 and 10 seminars. Each test is worth 7.5%. Details are provided in the assessment guide.
Classes
This unit is structured around attendance at one 3 hour seminar per week. The class timetable can be found on the university web site https://timetables.mq.edu.au/2016/
Expectations and workload
Students are expected to spend 150 hours working on this unit. As a guide a student should spend these approximate amounts of time on each of the following activities:
Class participation - 91 hours
Class tests - 20 hours
Excel assignment - 3 hours
Final examination - 36 hours
Required and recommended texts and/or materials
Prescribed text
Langfield-Smith, K., Thorne, H., Smith, D. and Hilton, H. (2018). Management Accounting, Information for Creating and Managing Value, 8th edition, McGraw-Hill Australia.
This textbook is available from the Co-op Bookshop on campus.
Access to this text is essential for seminar references and for weekly assignment questions. There have been substantial changes from previous editions of the text so DO NOT RELY ON PREVIOUS EDITIONS.
Unit Web Page
The web page for this unit can be found at http://ilearn.mq.edu.au
You should contact the IT helpdesk if you need assistance with using the website. Alternatively you can use the help feature provided. Please make sure that you logout after using the website as failure to do so could allow unauthorised access to your account.
The following information will be available on the website:
* Assessment guide
* Important announcements
* Seminar notes
* Staff contact details and consultation hours
* Solutions to weekly assignment questions
* Other relevant material
You are encouraged to check the website regularly and use it as an information and resource centre to assist your learning.
ACCG921 SEMINAR PROGRAM—SESSION 2 2018
Seminar week |
Week commencing: |
Topic |
Prescribed references |
1
|
30th July |
Introduction Basic cost concepts and terms |
Chapter 1 Chapter 2 |
2
|
6th August |
Cost behaviour Cost Volume Profit Analysis |
Chapter 3 Chapter 18 (pp. 858-887) |
3
|
13th August |
Decision Making 1 |
Chapter 19 (pp 906-929; 932-938) |
4
|
20th August |
Class Test 1
Decision Making 2 |
Chapter 20 (pp.980-984; 986-991) |
5
|
27th August
|
Product Costing Systems
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Chapter 4
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6
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3rd September |
Service costing |
Chapter 6 |
7 |
10th September |
A Closer Look at Overhead Costs
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Chapter 7 (pp.290-322)
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MID-SESSION BREAK (15th - 30th September) | |||
8 |
2nd October |
Activity Based Costing |
Chapter 8 |
9
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8th October |
Research in Management Accounting |
Additional reading will be available on iLearn |
10
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15th October |
Class Test 2 Budgeting
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Chapter 9 Chapter 11 pp. 522 – 528 |
11
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22nd October |
Standard Costing for Control |
Chapter 10 Chapter 11 pp. 529-544 |
12
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29th October |
Performance measurement systems |
Chapter 12 pp.570-577; Chapter 13 pp.622-629 Chapter 14 |
13
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5th November |
Revision |
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This graduate capability is supported by:
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