Course Coordinator:Ratna Paudyal (rpaudyal@usc.edu.au) School:School of Business and Creative Industries
UniSC Sunshine Coast |
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 an advanced body of knowledge and community consciousness to prepare you for a career as a future business leader. Technical and communication skills will be developed and practiced as you analyse and evaluate business problems and the social, environmental, and economic impacts of business decisions. You will communicate your solutions utilising various digital tools. Collaborating with team members will prepare you to adapt to the role of a management accountant and contribute to the strategic management of the organisations in which you will work.
| Activity | Hours | Beginning Week | Frequency |
| Blended learning | |||
| Learning materials – Interactive online learning activities. | 2hrs | Week 1 | 6 times |
| Tutorial/Workshop 1 – Scheduled face to face workshops. | 3hrs | Week 1 | 6 times |
| Information session – Additional scheduled face to face workshops. | 1hr | Week 1 | 2 times |
| Online | |||
| Learning materials – Interactive online learning activities. | 2hrs | Week 1 | 6 times |
| Tutorial/Workshop 1 – Scheduled online workshops. | 3hrs | Week 1 | 6 times |
| Information session – Additional scheduled online workshops. | 1hr | Week 1 | 2 times |
Management accounting in context; workflow and process analysis and Managing teamwork
Measuring and reporting on Sustainability and an introduction to cost terms, inventory costing, and relevant costing
Determining how costs behave and Product and service costing
Activity-based costing and activity-based management and Pricing decisions, and customer-profitability analysis
The Master Budget
Standard cost variance analysis and Strategy and the Balanced Scorecard
700 Level (Specialised)
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 | Prepare and analyse complex management accounting data. |
Creative and critical thinker Empowered |
PC3, PC3.1 |
| 2 | Utilise management accounting data to convincingly communicate strategic initiatives. |
Creative and critical thinker Empowered |
PC1, PC1.1, PC1.3, PC3 |
| 3 | Incorporate social and environmental objectives into management accounting analyses. | Sustainability-focussed |
PC4, PC4.1, PC5 |
| 4 | Present strategies to lead and work in teams in a business context. | Engaged |
PC2, PC3, PC3.1 |
| CODE | COMPETENCY |
| Association to Advance Collegiate Schools of Business | |
| PC1 | Communication |
| PC1.1 | Written Communication |
| PC1.3 | Digital Literacy |
| PC2 | Collaboration |
| PC3 | Creative and Critical Thinking |
| PC3.1 | Problem Solving |
| PC4 | Community Consciousness |
| PC4.1 | Social Responsibility and Sustainability |
| PC5 | Cultural Awareness |
Refer to the UniSC Glossary of terms for definitions of “pre-requisites, co-requisites and anti-requisites”.
Not applicable
Not applicable
ACC610
Not applicable
Not applicable
Standard Grading (GRD)
| High Distinction (HD), Distinction (DN), Credit (CR), Pass (PS), Fail (FL). |
Formative feedback will be provided in the form of answers to tutorial exercises. Further formative feedback will be embedded within online activities.
| 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 | Case Study | Individual and Group | 50% | 2,000 words |
Week 4 | Online Assignment Submission with plagiarism check |
| All | 2 | Report | Individual | 50% | 1200 words |
Week 7 | Online Assignment Submission with plagiarism check |
| All - Assessment Task 1:Strategic Management Project | ||||||||||||||||
| Goal: | Collaborate effectively to produce a strategic management accounting report using Excel, applying analytical tools to deliver insights and recommendations that support the UN Sustainable Development Goals. |
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| Product: | Case Study | |||||||||||||||
| Authorship Statement: | ||||||||||||||||
| Format: | In teams of three (3), you will plan and prepare a spreadsheet model and report for a strategic management accounting project. |
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| Criteria: |
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| Generic Skills: | Communication, Collaboration, Applying technologies |
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| All - Assessment Task 2:Case Study | |||||||||||||
| Goal: | You will demonstrate your competence in the analytical tools presented in this course and apply creative and critical thinking to make rational business decisions |
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| Product: | Report | ||||||||||||
| Authorship Statement: | |||||||||||||
| Format: | 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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| Criteria: |
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| Generic Skills: | 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.
| Period and Topic | Activities |
Module 1 |
Management Accounting and Teamwork in Practice |
Module 2 |
Sustainability Reporting and Cost Analysis |
Module 3 |
Cost Insights for Product and Service Costing |
Module 4 |
Activity-Based Costing and Customer Profitability |
Module 5 |
Master Budget |
Module 6 |
Strategic Cost Control and Performance Measurement |
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 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
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 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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