Course Coordinator:Ratna Paudyal (rpaudyal@usc.edu.au) School:School of Business and Creative Industries
UniSC Sunshine CoastUniSC Moreton Bay |
Blended learning | Most of your course is on campus but you may be able to do some components of this course online. |
Online |
Online | You can do this course without coming onto campus, unless your program has specified a mandatory onsite requirement. |
Please go to unisc.edu.au for up to date information on the
teaching sessions and campuses where this course is usually offered.
In this course, you will develop managerial accounting skills to apply analytical tools for decision-making in a diverse range of costing, planning and control scenarios. Management accounting analysis provides valuable insights for effectively managing organisations and adapting to a rapidly changing business environment. The ability to utilise both quantitative and qualitative data to make compelling recommendations is a vital skill set applicable to any career.
| Activity | Hours | Beginning Week | Frequency |
| Blended learning | |||
| Learning materials – Interactive online learning activities. | 1hr | Week 1 | 11 times |
| Tutorial/Workshop 1 – Scheduled face to face workshops. | 2hrs | Week 1 | 11 times |
| Online | |||
| Learning materials – Interactive online learning activities. | 1hr | Week 1 | 11 times |
| Tutorial/Workshop 1 – Scheduled online workshops (Recorded). | 2hrs | Week 1 | 11 times |
300 Level (Graduate)
12 units
| Course Learning Outcomes On successful completion of this course, you should be able to... | Graduate Qualities Mapping Completing these tasks successfully will contribute to you becoming... | Professional Standard Mapping * Association to Advance Collegiate Schools of Business | |
| 1 | Use critical thinking to identify, analyse and solve problems in management accounting. | Creative and critical thinker |
PC3, PC6.2 |
| 2 | Work effectively with teams from diverse backgrounds, display effective leadership behaviours and effectively communicate commerce-related knowledge and information. |
Knowledgeable Engaged |
PC1.1, PC1.2, PC2, PC2.1 |
| 3 | Understand and interpret commerce-related knowledge and information and apply such knowledge and information to regional, national and/or global management accounting business situations and decision making. | Knowledgeable |
PC3.1, PC6, PC6.2 |
| 4 | Identify economic, social and environmental sustainability issues concerning management accounting. | Sustainability-focussed |
PC4.1
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| CODE | COMPETENCY |
| Association to Advance Collegiate Schools of Business | |
| PC1.1 | Written Communication |
| PC1.2 | Oral Communication |
| PC2 | Collaboration |
| PC2.1 | Teamwork |
| PC3 | Creative and Critical Thinking |
| PC3.1 | Problem Solving |
| PC4.1 | Social Responsibility and Sustainability |
| PC6 | Career-ready |
| PC6.2 | Discipline Knowledge |
Refer to the UniSC Glossary of terms for definitions of “pre-requisites, co-requisites and anti-requisites”.
ACC106
Not applicable
Not applicable
A specific awareness of the features and functions of Microsoft Excel.
Not applicable
Standard Grading (GRD)
| High Distinction (HD), Distinction (DN), Credit (CR), Pass (PS), Fail (FL). |
Practice questions will be made available on Canvas for self-directed learning and feedback will be given in tutorials.
| Delivery mode | Task No. | Assessment Product | Individual or Group | Weighting % | What is the duration / length? | When should I submit? | Where should I submit it? |
| All | 1 | Written Piece | Individual and Group | 50% | 2500 words |
Throughout teaching period (refer to Format) | Online Assignment Submission with plagiarism check |
| All | 2 | Case Study | Individual | 50% | 1200 Words |
Exam Period | Online Assignment Submission with plagiarism check |
| All - Assessment Task 1:Project Plan and Group Report (EXCEL model) | ||||||||||||||||||||||||||||||||||||||||
| Goal: | You will work together as a team, demonstrate an understanding of teamwork, and reflect on your team’s plan in preparing group reports, including Excel Model. You will use management accounting tools and analytic techniques to provide quantitative and qualitative analysis to support your recommendations. Attendance at the Week 2 and Week 4 workshops is compulsory for all students enrolled in the course |
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| Product: | Written Piece | |||||||||||||||||||||||||||||||||||||||
| Authorship Statement: | ||||||||||||||||||||||||||||||||||||||||
| Format: | This is a group assessment. In teams of three (3), you will prepare a report. Your individual mark will be determined by the quality of an individual plan, the group report, and your individual contribution (measured by peer evaluation). The individual team plan and your reflection on teamwork are individual submissions and weigh 25% in total. In addition, your group is required to submit a group report, which also weighs 25%. This task is being used to measure assurance of learning towards Association to Advance Collegiate Schools of Business (AACSB) accreditation. The following Program Competency will be assessed: PC2.1 - Demonstrate an understanding of effectively managing and working in teams in a business context. |
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| Criteria: |
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| Generic Skills: | Collaboration, Problem solving, Organisation |
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| All - Assessment Task 2:Report | |||||||||||||
| Goal: | This is an individual report-writing task based on a case study. You will follow the five-step decision-making model to address business issues related to the topics covered in this course. Further details will be provided on Canvas |
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| Product: | Case Study | ||||||||||||
| Authorship Statement: | |||||||||||||
| Format: | A 1200-word case study report |
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| Criteria: |
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| Generic Skills: | Communication, Problem solving, Applying technologies, Information literacy |
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A 12-unit course will have total of 150 learning hours which will include directed study hours (including online if required), self-directed learning and completion of assessable tasks. Student workload is calculated at 12.5 learning hours per one unit.
Please note: Course information, including specific information of recommended readings, learning activities, resources, weekly readings, etc. are available on the course Canvas site– Please log in as soon as possible.
You need regular access to the resource(s) below. Many texts are available as ebooks through the Library at no additional cost.
| Required? | Author | Year | Title | Edition | Publisher |
| Required | Charles T. Horngren,Srikant M. Datar, Madhav V. Rajan, William Alexander Arthurs Maguire, Rebecca C. W. Tan | 2017 | Horngren's Cost Accounting: a Managerial Emphasis | 3rd Ed. | Pearson |
You will be required to have access to a computer. Computers are provided on campus. It is your responsibility to have a calculator.
Academic integrity is the ethical standard of university participation. It ensures that students graduate as a result of proving they are competent in their discipline. This is integral in maintaining the value of academic qualifications. Each industry has expectations and standards of the skills and knowledge within that discipline and these are reflected in assessment.
Academic integrity means that you do not engage in any activity that is considered to be academic fraud; including plagiarism, collusion or outsourcing any part of any assessment item to any other person. You are expected to be honest and ethical by completing all work yourself and indicating in your work which ideas and information were developed by you and which were taken from others. You cannot provide your assessment work to others. You are also expected to provide evidence of wide and critical reading, usually by using appropriate academic references.
In order to minimise incidents of academic fraud, this course may require that some of its assessment tasks, when submitted to Canvas, are electronically checked through Turnitin. This software allows for text comparisons to be made between your submitted assessment item and all other work to which Turnitin has access.
Eligibility for Supplementary Assessment
Your eligibility for supplementary assessment in a course is dependent of the following conditions applying:
(a) The final mark is in the percentage range 47% to 49.4%; and
(b) The course is graded using the Standard Grading scale
Late submissions may be penalised up to and including the following maximum percentage of the assessment task’s identified value, with weekdays and weekends included in the calculation of days late:
(a) One day: deduct 5%;
(b) Two days: deduct 10%;
(c) Three days: deduct 20%;
(d) Four days: deduct 40%;
(e) Five days: deduct 60%;
(f) Six days: deduct 80%;
(g) Seven days: A result of zero is awarded for the assessment task.
The following penalties will apply for a late submission for an online examination:
Less than 15 minutes: No penalty
From 15 minutes to 30 minutes: 20% penalty
More than 30 minutes: 100% penalty
For more information on Academic Learning & Teaching categories including:
For more information, visit https://www.usc.edu.au/explore/policies-and-procedures#academic-learning-and-teaching
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For course-specific questions, contact your teaching staff or Course Coordinator.
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