Students

ACCG8121 – Managerial Accounting for Decision Making

2026 – Session 1, 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
4 Eastern Road, Room 308
TBA
Senior Lecturer
Nandini Krishna Kumar
nandini.kumar@mq.edu.au
Contact via 98501150
4 Eastern Road, Room 310
TBA
Moderator
Thanh Phan
thanh.phan@mq.edu.au
Contact via 98504813
4 Eastern road, Room 343B
NA
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.

General Assessment Information

Late Submission Penalties

If you submit your assessment late, 5% of the total possible marks will be deducted for each day (including weekends), up to 7 days. Submissions more than 7 days late will receive a mark of 0.

Example 1 (out of 100):

If you score 85/100 but submit 20 hours late, you will lose 5 marks and receive 80/100.

Example 2 (out of 30):

If you score 27/30 but submit 20 hours late, you will lose 1.5 marks and receive 25.5/30.

 

Extensions

Automatic short extension: Some assessments are eligible for automatic short extension. You can only apply for an automatic short extension before the due date.

 

Special Consideration: If you need more time due to serious issues and for any assessments that are not eligible for Short Extension, you must apply for Special Consideration. Need help? Review the Special Consideration page (https://students.mq.edu.au/study/assessment-exams/special-consideration) for further details.

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI assisted?
Professional practice: Case analysis 30% No 17/05/2026 Individual Yes Open AI
Skills development: Excel 20% No 10/05/2026 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: 17/05/2026
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: Yes
AI assisted?: 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: 10/05/2026
Weighting: 20%
Groupwork/Individual: Individual
Short extension 3: Yes
AI assisted?: 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 assisted?: 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
  • 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.

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

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 1 2026

 

Seminar week

Week commencing

Topic

Suggested reading 9th [8th] edition

1

 

23rd February

Introduction

 

Basic cost concepts and terms

Chapter 1

 

Chapter 2

2

 

2nd March

Cost behaviour

 

Cost Volume Profit Analysis

Chapter 3

 

Chapter 18 pp. 823-843; 845-850 [858-887]

3

9th March

Information for decision making

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

 

4

16th March

Pricing    and    product             mix decisions

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

5

23rd March

Product Costing Systems

 

Service costing (self study)

Chapter 4

 

Chapter 6

6

30th March

A Closer Look at Overhead Costs

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

 

MID-SESSION BREAK (From 6th April to 19th April)

7

20th April

Activity Based Costing

 

Chapter 8

8

 

27th April

Absorption and variable costing

Managing Inventory

 

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

 

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

9

4th May

Budgeting

Excel due 11:55pm Sunday 10th May

 

Chapter 9

 

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

10

 

11th May

Standard Costing for Control

Case Analysis due 11:55pm Sunday 17th May

Chapter 10

 

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

11

18th May

Performance measurement systems

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

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

12

25th May

Strategic performance measurement systems

Chapter 14

13

1st June

Revision

 

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:

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 connect.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au

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.

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

Academic Success

Academic Success provides resources to develop your English language proficiency, academic writing, and communication skills.

The Library provides online and face to face support to help you find and use relevant information resources. 

Student Services and Support

Macquarie University offers a range of Student Support Services including:

Student Enquiries

Got a question? Ask us via the Service Connect Portal, or contact Service Connect.

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 2026.02 of the Handbook