Unit convenor and teaching staff |
Unit convenor and teaching staff
Kevin Baird
Thanh Phan
|
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
(Admission to GradCertAccgPrac or GradDipAccgPrac) OR ACCG6011
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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. 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. |
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:
Name | Weighting | Hurdle | Due |
---|---|---|---|
Excel Assignment | 10% | No | 04/10/24 |
Class Participation | 20% | No | VWE - 13/09/24 AND Class Participation - Weeks 1-13 |
Class Test | 10% | No | Week 7 |
Final Examination | 60% | No | Exam Period |
Assessment Type 1: Quantitative analysis task
Indicative Time on Task 2: 10 hours
Due: 04/10/24
Weighting: 10%
Students are required to listen to an online lecture provided on ilearn regarding excel skills. The excel assessment task will be available on ilearn.
Assessment Type 1: Participatory task
Indicative Time on Task 2: 24 hours
Due: VWE - 13/09/24 AND Class Participation - Weeks 1-13
Weighting: 20%
This assessment task requires students to complete the weekly assignment questions and to participate in weekly activities conducted during seminars. Assessment marks will be awarded based on student’s performance in relation to these weekly tasks.
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 10 hours
Due: Week 7
Weighting: 10%
Students will be required to complete a class test during the session. The class test will cover the topics covered in Weeks 1 to 6. Further information will be provided via announcements on ilearn.
Assessment Type 1: Examination
Indicative Time on Task 2: 36 hours
Due: Exam Period
Weighting: 60%
A two-hour examination will be held during the University Examination period.
1 If you need help with your assignment, please contact:
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
Students would have enrolled in a face-to-face workshop. Each workshop will be for a duration of 3 hours and will comprise of a discussion of selected homework questions, completion of in-class questions for submission and lectures. Students should attend the workshop they are enrolled in.
Required Textbook
Management Accounting, Information for creating and managing value, by Kim Langfield-Smith, David A. Smith, Paul Andon, Ronald W. Hilton and Helen Thorne, 9th Edition, 2022, McGraw-Hill.
Access to this text is essential for lecture references and for tutorial questions. This text can be purchased online from booktopia
https://www.booktopia.com.au/coop
ACCG8121 SEMINAR PROGRAM—SESSION 2 2024
Seminar week |
Week commencing |
Topic |
Prescribed references |
1 |
22nd July |
Introduction
Basic cost concepts and terms |
Chapter 1
Chapter 2 |
2 |
29th July |
Cost behaviour
Cost Volume Profit Analysis |
Chapter 3
Chapter 18 pp. 823-843; 845-850 |
3 |
5th August |
Information for decision making |
Chapter 19 pp. 871-893; 898-899.
|
4 |
12th August |
Pricing and product mix decisions |
Chapter 20 pp. 928-930; 935-938; 945-954 |
5 |
19th August |
Product Costing Systems
Service costing (self study) |
Chapter 4
Chapter 6 |
6 |
26th August |
A Closer Look at Overhead Costs |
Chapter 7 pp.277-305 |
7 |
2nd September |
Activity Based Costing CLASS TEST |
Chapter 8 |
8 |
9th September |
Absorption and variable costing Managing Inventory VWE due 11:55pm Friday 13th September |
Chapter 7 pp. 306-311
Chapter 15 pp. 673-683 |
MID-SESSION BREAK (From 16th September to 29th September) |
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9 |
30th September |
Budgeting Excel due 11:55pm Friday 4th October |
Chapter 9
Chapter 11 pp. 493-498 |
10 |
7th October |
Standard Costing for Control
|
Chapter 10
Chapter 11 pp. 498-513 |
11 |
14th October |
Performance measurement systems |
Chapter 12 pp. 539-545; Chapter 13 pp. 587-593 |
12 |
21st October |
Strategic performance measurement systems |
Chapter 14 |
13 |
28th October |
Revision |
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Unit information based on version 2024.06 of the Handbook