Students
ACCG8121 – Managerial Accounting
2020 – Session 2, Special circumstance
Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group learning activities on campus for the second half-year, while keeping an online version available for those students unable to return or those who choose to continue their studies online.
To check the availability of face to face activities for your unit, please go to timetable viewer. To check detailed information on unit assessments visit your unit's iLearn space or consult your unit convenor.
General Information
Download as PDF
| Unit convenor and teaching staff |
Unit convenor and teaching staff
Lecturer
Kevin Baird
Contact via 98508532
Room 209 / 4 Eastern Road
Tuesdays 10-12
Lecturer
Nandini Kumar
Contact via 9850 1150
Room 211 / 4 Eastern Road
Lecturer
Jessica Chen
Contact via 9850 4840
Room 207 / 4 Eastern Road
Lecturer
Carmel Emanuel
Contact via 9850 1150
Room 211 / 4 Eastern Road
Lecturer (Excel)
Nicky Bull
|
|---|---|
| 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:
- ULO1: Apply management accounting concepts to assess and solve real-life case scenarios.
- ULO2: Critically analyse data to determine the relevant information and costing techniques required to make decisions.
- ULO3: Apply effective written and oral communication skills.
- ULO4: Apply Excel spreadsheet functions to complete managerial accounting tasks.
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| In-class Question Submission | 15% | No | Random collection (Weeks 2-13) |
| Online Quiz | 10% | No | Week 8 TBA |
| Excel Assignment | 15% | No | 6pm Friday 16th October |
| Online Final Exam | 60% | No | Session 2 Final Exam period |
In-class Question Submission
Assessment Type 1: Participatory task
Indicative Time on Task 2: 24 hours
Due: Random collection (Weeks 2-13)
Weighting: 15%
This assessment task requires students to complete class questions in Zoom and submit their answers after the class for marking and feedback.
On successful completion you will be able to:
- Apply management accounting concepts to assess and solve real-life case scenarios.
- Critically analyse data to determine the relevant information and costing techniques required to make decisions.
- Apply effective written and oral communication skills.
Online Quiz
Assessment Type 1: Quantitative analysis task
Indicative Time on Task 2: 10 hours
Due: Week 8 TBA
Weighting: 10%
A three-hour workshop session will be held, during which session students will be required to use Excel spreadsheet functions to complete managerial accounting tasks.
On successful completion you will be able to:
- Apply management accounting concepts to assess and solve real-life case scenarios.
- Critically analyse data to determine the relevant information and costing techniques required to make decisions.
- Apply effective written and oral communication skills.
Excel Assignment
Assessment Type 1: Quantitative analysis task
Indicative Time on Task 2: 10 hours
Due: 6pm Friday 16th October
Weighting: 15%
Students are provided with a recorded Excel virtual session, providing instructions and online materials (video tutorials, digital handouts, and Excel template). Students are then required to complete an Excel assignment addressing the key learning outcomes.
On successful completion you will be able to:
- Apply Excel spreadsheet functions to complete managerial accounting tasks.
Online Final Exam
Assessment Type 1: Examination
Indicative Time on Task 2: 36 hours
Due: Session 2 Final Exam period
Weighting: 60%
A two-hour online open book final exam will be held during the University Examination period. All key topics will be examinable.
On successful completion you will be able to:
- Apply management accounting concepts to assess and solve real-life case scenarios.
- Critically analyse data to determine the relevant information and costing techniques required to make decisions.
- Apply effective written and oral communication skills.
1 If you need help with your assignment, please contact:
- the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
- the Writing Centre for academic skills support.
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
Delivery and Resources
See assessment guide on ilearn for details.
Unit Schedule
|
Seminar week |
Week commencing: |
Topic |
Prescribed references |
|
1
|
27th July |
Introduction Basic cost concepts and terms |
Chapter 1 Chapter 2 |
|
2
|
3rd August |
Cost behaviour Cost Volume Profit Analysis |
Chapter 3 Chapter 18 (pp. 858-887) |
|
3
|
10th August |
Decision Making 1 |
Chapter 19 (pp.906-929; 932-938) |
|
4
|
17th August |
Decision Making 2 |
Chapter 20 (pp.980-984; 986-991) |
|
5
|
24th August
|
Product Costing Systems
|
Chapter 4 |
|
6
|
31st August |
Service costing |
Chapter 6 |
|
7 |
7th September |
A Closer Look at Overhead Costs
|
Chapter 7 (pp.290-322)
|
|
MID-SESSION BREAK (From 12th September to 27th September) |
|||
|
8 |
28th September |
Activity Based Costing |
Chapter 8 |
|
9
|
5th October |
Budgeting |
Chapter 9 Chapter 11 pp. 522 – 528 |
|
10
|
12th October |
Standard Costing for Control |
Chapter 10 Chapter 11 pp. 529-544 |
|
11
|
19th October |
Performance measurement systems |
Chapter 12 pp.570-577; Chapter 13 pp.622-629
|
|
12
|
26th October |
Strategic performance measurement systems |
Chapter 14 |
|
13
|
2nd November |
Revision |
|
Policies and Procedures
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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Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
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