Students
ACCG8121 – Managerial Accounting for Decision Making
2025 – Session 2, In person-scheduled-weekday, North Ryde
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Coordinator
Kevin Baird
Contact via 98508532
Room 308, 4 Eastern Road
By appointment - please email to arrange
Unit Moderator
Thanh Phan
Contact via 98504813
Room 343B, 4 Eastern Road
Excel assignment enquiries
Nicky Bull
|
|---|---|
| Credit points |
Credit points
10
|
| Prerequisites |
Prerequisites
(Admission to GradCertAccgPrac or GradDipAccgPrac) OR ACCG6011
|
| 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. Students will develop knowledge of costing techniques, budgeting and performance measurement systems and apply this knowledge to case study scenarios. By the end of this unit, students will have developed a sophisticated level of understanding of which costing techniques are most appropriate in a particular situation. Students will also have developed their excel, problem-solving and communication 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.
- ULO5: Explain the organisational environment in which a business operates including the design, structure and strategy aspects.
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| Formal and observed learning: Exam | 50% | No | Exam Period |
| Professional practice: Case analysis | 30% | No | 19/10/2025 |
| Skills development: Excel | 20% | No | 12/10/2025 |
Formal and observed learning: Exam
Assessment Type 1: Examination
Indicative Time on Task 2: 35 hours
Due: Exam Period
Weighting: 50%
The purpose of this assessment is for you to formally demonstrate the expertise you have gained in this unit. You will participate in a 2-hour exam held during the University Examination period. Important information about the exam will be made available on the unit iLearn page. You should also review the MQ Exams website for general tips. Deliverable: Formal exam Individual assessment
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.
- Explain the organisational environment in which a business operates including the design, structure and strategy aspects.
Professional practice: Case analysis
Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 30 hours
Due: 19/10/2025
Weighting: 30%
The purpose of this assessment is for you to develop skills in applying your knowledge of costing techniques, budgeting and performance measurement systems to case-based scenarios. You will actively engage in an in-depth analysis of case studies in seminars. Skills in focus: - Critical Thinking - Problem solving - Discipline Knowledge Deliverable: Written submissions [max: 1,500 words] Individual assessment
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.
- Explain the organisational environment in which a business operates including the design, structure and strategy aspects.
Skills development: Excel
Assessment Type 1: Quantitative analysis task
Indicative Time on Task 2: 30 hours
Due: 12/10/2025
Weighting: 20%
The purpose of this assessment is for you to develop Excel skills critical to the managerial accounting practice. You will employ Excel spreadsheet functions to complete key managerial tasks. Skills in focus: - Digital skills [Excel] Deliverable: Written submission Individual assessment
On successful completion you will be able to:
- Apply management accounting concepts to assess and solve real-life case scenarios.
- 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
Students are required to enrol 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, case study analysis and lectures. Students should attend the workshop they are enrolled in.
Unit Schedule
ACCG8121 SEMINAR PROGRAM—SESSION 2 2025
|
Seminar week |
Week commencing |
Topic |
Prescribed references |
|
1 |
28th July |
Introduction
Basic cost concepts and terms |
Chapter 1
Chapter 2 |
|
2 |
4th August |
Cost behaviour
Cost Volume Profit Analysis |
Chapter 3
Chapter 18 pp. 823-843; 845-850 |
|
3 |
11th August |
Information for decision making |
Chapter 19 pp. 871-893; 898-899.
|
|
4 |
18th August |
Pricing and product mix decisions |
Chapter 20 pp. 928-930; 935-938; 945-954 |
|
5 |
25th August |
Product Costing Systems
Service costing (self study) |
Chapter 4
Chapter 6 |
|
6 |
1st September |
A Closer Look at Overhead Costs |
Chapter 7 pp.277-305 |
|
7 |
8th September |
Activity Based Costing
|
Chapter 8 |
|
8 |
15th September |
Absorption and variable costing Managing Inventory
|
Chapter 7 pp. 306-311
Chapter 15 pp. 673-683 |
|
MID-SESSION BREAK (From 22nd September to 6th October) |
|||
|
9 |
7th October |
Budgeting Excel due 11:55pm Sunday 12th October, 2025
|
Chapter 9
Chapter 11 pp. 493-498 |
|
10 |
13th October |
Standard Costing for Control Case Analysis due 11:55pm Sunday 19th October, 2025 |
Chapter 10
Chapter 11 pp. 498-513 |
|
11 |
20th October |
Performance measurement systems |
Chapter 12 pp. 539-545; Chapter 13 pp. 587-593 |
|
12 |
27th October |
Strategic performance measurement systems |
Chapter 14 |
|
13 |
3rd November |
Revision |
|
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Unit information based on version 2025.04 of the Handbook