Students
ACCG8121 – Managerial Accounting
2020 – Session 1, Weekday attendance, North Ryde
Coronavirus (COVID-19) Update
Due to the Coronavirus (COVID-19) pandemic, any references to assessment tasks and on-campus delivery may no longer be up-to-date on this page.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Lecturer
Lu Jiao
Contact via accg8121@mq.edu.au
4ER 343
See iLearn for consultation schedule
Lecturer
Jessica Chen
Contact via accg8121@mq.edu.au
4ER 207
See iLearn for consultation schedule
Lecturer
Nandini Krishna Kumar
Contact via accg8121@mq.edu.au
See iLearn for consultation schedule
|
|---|---|
| Credit points |
Credit points
10
|
| Prerequisites |
Prerequisites
(ACCG611 or ACCG6011) and admission to MAccg or MAccLead or MAccg(Adv) or MCom or MProfAcc or MProfAccgLead
|
| Corequisites |
Corequisites
|
| Co-badged status |
Co-badged status
|
| 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. A number of different costing and budgeting techniques are explained, and students are required to apply these techniques to case study scenarios. By the end of this unit, students will have developed a sophisticated level of understanding of which techniques are most appropriate in a particular situation. Students will also have developed their excel, problem-solving, communication and presentation skills. |
Important Academic Dates
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
Learning Outcomes
On successful completion of this unit, you will be able to:
- ULO2: Critically analyse data to determine the relevant information and costing techniques required to make decisions.
- ULO1: Apply management accounting concepts to assess and solve real-life case scenarios.
- ULO3: Apply effective written and oral communication skills.
- ULO4: Apply Excel spreadsheet functions to complete managerial accounting tasks.
Assessment Tasks
Coronavirus (COVID-19) Update
Assessment details are no longer provided here as a result of changes due to the Coronavirus (COVID-19) pandemic.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Delivery and Resources
Coronavirus (COVID-19) Update
Any references to on-campus delivery below may no longer be relevant due to COVID-19.
Please check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
Prescribed Textbook
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 Webpage
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.
Delivery format and other details
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/
Unit Schedule
Coronavirus (COVID-19) Update
The unit schedule/topics and any references to on-campus delivery below may no longer be relevant due to COVID-19. Please consult iLearn for latest details, and check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
| Seminar/Week | Topic | Prescribed references |
| 1 |
Introduction to managerial accounting Basic cost concepts and terms |
Chapter 1 Chapter 2 |
| 2 | Cost behaviour and CVP analysis |
Chapter 3 Chapter 18 (pp.858 - 887) |
| 3 | Decision making 1 |
Chapter 19 (pp.906 - 929; pp.932 - 938) |
| 4 | Decision making 2 |
Chapter 20 (pp. 980-984; pp. 986 - 991) |
| 5 | Product costing systems | Chapter 4 |
| 6 | Service costing | Chapter 6 |
| 7 |
Class test (10%) A closer look at overhead costs |
Chapter 7(pp. 290 - 322) |
| Mid Session Break | ||
| 8 | Activity based costing | Chapter 8 |
| 9 | Budgeting |
Chapter 9 Chapter 11 (pp. 522 - 528) |
| 10 | Standard costing |
Chapter 10 Chapter 11 (pp.529 - 544) |
| 11 | Financial performance measurement systems |
Chapter 12 (pp.570-577) Chapter 13 (pp.622-629)
|
| 12 | Strategic performance measurement systems | Chapter 14 |
| 13 | Revision | |
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Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:
- Academic Appeals Policy
- Academic Integrity Policy
- Academic Progression Policy
- Assessment Policy
- Fitness to Practice Procedure
- Grade Appeal Policy
- Complaint Management Procedure for Students and Members of the Public
- Special Consideration Policy (Note: The Special Consideration Policy is effective from 4 December 2017 and replaces the Disruption to Studies Policy.)
Students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).
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Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/study/getting-started/student-conduct
Results
Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au
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