Students
ACCG8121 – Managerial Accounting
2021 – Session 1, Special circumstances
Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group activities on campus, and most will keep an online version available to those students unable to return or those who choose to continue their studies online.
To check the availability of face-to-face and online 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
Unit Convenor
Lu Jiao
Contact via 98506873
Room 337, 4 Eastern Road
Lecturer
Muhammad Atif
Contact via 98504899
Moderator
Nandini Kumar
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 |
|---|---|---|---|
| Online Final Exam | 60% | No | Final examination period |
| Online Quiz | 10% | No | See iLearn announcement for due date |
| In-class Question Submission | 15% | No | Ongoing |
| Excel Assignment | 15% | No | See iLearn announcement for due date |
Online Final Exam
Assessment Type 1: Examination
Indicative Time on Task 2: 36 hours
Due: Final examination 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.
Online Quiz
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 10 hours
Due: See iLearn announcement for due date
Weighting: 10%
Students will be required to complete an online quiz to be held during the session. Students are to refer to iLearn for quiz information.
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.
In-class Question Submission
Assessment Type 1: Participatory task
Indicative Time on Task 2: 24 hours
Due: Ongoing
Weighting: 15%
This assessment task requires students to complete in-class questions as required by your lecturers. Students are required to submit their answers after the class for marking and feedback. Refer to the assessment guide for detailed information for this assessment item.
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: See iLearn announcement for due date
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.
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
|
Week commencing: |
Topic |
Prescribed references |
|
|
1 |
22 Feb |
Introduction Basic cost concepts and terms |
Chapter 1 Chapter 2 |
|
2 |
1 March |
Cost behaviour Cost Volume Profit Analysis |
Chapter 3 Chapter 18 pp. 858-887 |
|
3 |
8 March |
Information for decision making |
Chapter 19 pp.906-929; 932-938 |
|
4 |
15 March |
Pricing and product mix decisions |
Chapter 20 |
|
5 |
22 March |
Product Costing Systems Service costing (self study) |
Chapter 4 Chapter 6 (self study) |
|
6 |
29 March |
A Closer Look at Overhead Costs |
Chapter 7 pp.290-322 |
|
MID-SESSION BREAK (From 6 April to 16 April) |
|||
|
7 |
19 April |
Absorption and variable costing Managing Inventory |
Chapter 7 pp.323-328 Chapter 15 pp. 710-720 |
|
8 |
26 April |
Activity Based Costing |
Chapter 8 |
|
9 |
3 May |
Budgeting |
Chapter 9 Chapter 11 pp. 522 – 528 |
|
10 |
10 May |
Standard Costing for Control |
Chapter 10 Chapter 11 pp. 529-544 |
|
11 |
17 May |
Performance measurement systems |
Chapter 12 pp.570-577; Chapter 13 pp.622-629 |
|
12 |
24 May |
Strategic performance measurement systems |
Chapter 14 |
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13 |
31 May |
Revision |
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Policies and Procedures
Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). 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
Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.
Student Code of Conduct
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/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
Student Support
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to help you improve your marks and take control of your study.
The Library provides online and face to face support to help you find and use relevant information resources.
Student Services and Support
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
Student Enquiries
For all student enquiries, visit Student Connect at ask.mq.edu.au
If you are a Global MBA student contact globalmba.support@mq.edu.au
IT Help
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.
Unit information based on version 2021.03 of the Handbook