As you study contemporary management accounting issues you will learn to use a range of analytic tools for costing, decision-making, planning and control under varying circumstances. The knowledge and skills that you develop will be applicable to the wide variety of organisations in which you may choose to work. The principle underlying the calculations you will learn is that analysis provides insights which can be used to manage and adapt within a rapidly changing business environment. Furthermore, the ability to utilise quantitative and qualitative data to persuasively make recommendations will be important in whatever career you pursue.
|Learning materials – Recorded online delivery of learning materials||1hr||Week 1||13 times|
|Tutorial/Workshop 1 – Live and scheduled face to face workshops||2hrs||Week 1||10 times|
|Seminar – Live, face to face seminars (recorded)||2hrs||Week 2||Once Only|
|Information session – Live online Task Information Sessions (recorded, All cohort, shared with online)||1.5hrs||Week 4||3 times|
|Online – Recorded online delivery of learning material||1hr||Week 1||13 times|
|Tutorial/Workshop 1 – Live online workshops (Recorded).||2hrs||Week 1||10 times|
|Seminar – Live online seminar (Recorded).||2hrs||Week 2||Once Only|
|Information session – Live online Task Information Sessions (Recorded/ All cohort/ Shared with Blended).||1.5hrs||Week 4||3 times|
300 Level (Graduate)
|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||
|2||Work effectively with teams from diverse backgrounds, display effective leadership behaviours and effectively communicate commerce-related knowledge and information.||
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||
|Association to Advance Collegiate Schools of Business|
|PC3||Creative and Critical Thinking|
|PC4.1||Social Responsibility and Sustainability|
Refer to the USC Glossary of terms for definitions of “pre-requisites, co-requisites and anti-requisites”.
A specific awareness of the features and functions of Microsoft Excel.
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?|
|Week 4||Online Assignment Submission with plagiarism check|
|Week 10||Online Assignment Submission with plagiarism check|
|All||3||Examination - Centrally Scheduled||Individual||50%||
|Exam Period||Exam Venue|
|All - Assessment Task 1:Project plan|
You will demonstrate an understanding of teamwork and reflect on your team’s plan to achieve the goal of Task 2 (Preparing group report, Excel Model)
In preparing for Assessment Task 2, you will plan to manage the teamwork necessary to complete the Group Report. You will prepare a project plan. Your project plan should include an evaluation of team members’ strengths and assigned responsibilities, time management (a schedule including milestones), communication management (including how to handle possible disputes), and risk management (constraints and problems that might arise). Although the project plan is assessed on individual performance, your team should present a coherent, coordinated and consistent plan.
|All - Assessment Task 2:Group Report (EXCEL model)|
You will work together as a team to prepare a report (EXCEL model). You will use management accounting tools and analytic techniques to provide quantitative and qualitative analysis to support your recommendations.
This is a group assessment. In teams of three (3) you will prepare a report. Your personal mark will be determined by the quality of the report and by your individual contribution (measured by peer evaluation). This task is being used for measuring assurance of learning towards Association to Advance Collegiate Schools of Business (AACSB) accreditation. The program learning objective 2.1 - Demonstrate an understanding of effectively managing and working in teams in a business context.
|All - Assessment Task 3:Final examination|
This exam is designed to allow you to demonstrate your competence in the analytic tools presented in this course.
|Product:||Examination - Centrally Scheduled|
This assessment will be invigilated. The nature of the invigilation will be determined by your mode of delivery and location. Students enrolled in face-to-face classes will attend the university to undertake the assessment, in the presence of an academic/assessor. For students who are enrolled into the course online, the assessment invigilation may be assured through the use of a proctoring service or process, or through attendance at the university or another designated assessment centre. More details will be provided via the Learning Management System.
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. Directed study hours may vary by location. 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.
Please note that you need to have regular access to the resource(s) listed below. Resources may be required or recommended.
|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.
Your eligibility for supplementary assessment in a course is dependent of the following conditions applying: The final mark is in the percentage range 47% to 49.4% The course is graded using the Standard Grading scale You have not failed an assessment task in the course due to academic misconduct
Late submission of assessment tasks may be penalised at the following maximum rate: - 5% (of the assessment task's identified value) per day for the first two days from the date identified as the due date for the assessment task. - 10% (of the assessment task's identified value) for the third day - 20% (of the assessment task's identified value) for the fourth day and subsequent days up to and including seven days from the date identified as the due date for the assessment task. - A result of zero is awarded for an assessment task submitted after seven days from the date identified as the due date for the assessment task. Weekdays and weekends are included in the calculation of days late. To request an extension you must contact your course coordinator to negotiate an outcome.
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For help with course-specific advice, for example what information to include in your assessment, you should first contact your tutor, then your course coordinator, if needed.
If you require additional assistance, the Learning Advisers are trained professionals who are ready to help you develop a wide range of academic skills. Visit the Learning Advisers web page for more information, or contact Student Central for further assistance: +61 7 5430 2890 or firstname.lastname@example.org.
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