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ACCG8121 – Managerial Accounting for Decision Making

2026 – 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
kevin.baird@mq.edu.au
Contact via 98508532
Room 308, 4 Eastern Road
Please email to make an appointment
Unit Moderator
Thanh Phan
thanh.phan@mq.edu.au
Contact via 98504813
Room 343B, 4 Eastern Road
Senior Lecturer
Lu Jiao
lu.jiao@mq.edu.au
Contact via 98506873
336A
TBA
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 Groupwork/Individual Short Extension AI Approach
Professional practice: Case analysis 30% No 15/10/2026 Individual Yes Open AI
Skills development: Excel 20% No 01/11/2026 Individual Yes Open AI
Formal examination 50% No Exam Period Individual No Observed

Professional practice: Case analysis

Assessment Type 1: Problem-based task
Indicative Time on Task 2: 30 hours
Due: 15/10/2026
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: Yes
AI Approach: Open AI

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:
  • Discipline knowledge
  • Critical thinking and problem solving
  • Discipline Knowledge
  • Communication skills
  • Work readiness
Deliverable(s): Written submissions [max 1500 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: Professional task
Indicative Time on Task 2: 30 hours
Due: 01/11/2026
Weighting: 20%
Groupwork/Individual: Individual
Short extension 3: Yes
AI Approach: Open AI

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:
  • Critical thinking and problem solving
  • Discipline knowledge
  • Digital skills
Deliverable(s): 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. 

Formal examination

Assessment Type 1: Examination
Indicative Time on Task 2: 35 hours
Due: Exam Period
Weighting: 50%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Observed

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(s): 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.

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
  • Academic Success 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.

3 An automatic short extension is available for some assessments. Apply through the Service Connect Portal.

Delivery and Resources

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, 2021, McGraw-Hill.

·       Available online via MQ library or Leganto https://libguides.mq.edu.au/leganto

NB 8th or 9th edition is okay (see suggested pages to be read on p.7 of the Assessment Guide)

Unit Schedule

ACCG8121 SEMINAR PROGRAM—SESSION 2 2026

 

Seminar week

Week commencing

Topic

Suggested reading 9th [8th] edition

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. 823-843; 845-850 [858-887]

3

10th August

Information for decision making

Chapter 19 pp. 871-893; 898-899 [906-929;932-935]

 

4

17th August

Pricing and product mix decisions

Chapter 20 pp. 928-930; 935-938; 945-954 [980-983; 988-991]

5

24th August

Product Costing Systems

Service costing (self study)

Chapter 4

Chapter 6

6

31st August

A Closer Look at Overhead Costs

Chapter 7 pp.277-305 [290-322]

7

7th September

Activity Based Costing

 

Chapter 8

8

14th September

Absorption and variable costing

Managing Inventory

Chapter 7 pp. 306-311 [323-328]

Chapter 15 pp. 673-683 [710-720]

 

MID-SESSION BREAK (From 21st September to 5th October)

9

6th October

Budgeting

 

Chapter 9

Chapter 11 pp. 493-498 [522-528]

10

 

12th October

Standard Costing for Control

Case Analysis due 11:55pm Thursday 15th October

Chapter 10

 

Chapter 11 pp. 498-513 [529-544]

11

19th October

Performance measurement systems

Chapter 12 pp. 539-545 [570-577]

Chapter 13 pp. 587-593 [622-629]

12

26th October

Strategic performance measurement systems

Excel due 11:55pm Sunday 1st November

 

Chapter 14

13

2nd November

Revision

 

 

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Results

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Academic Integrity

At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.

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Unit information based on version 2026.02 of the Handbook