成人大片

Semester 2:
LECTURER-IN-CHARGE
Name: Mr David Joy
Location: Room 13.30, 10 Pulteney Street
Telephone: 8313 0424
Email: david.joy@delaide.edu.au
Course Website:  

TUTOR-IN-CHARGE
Name: Ms Nicole Moschakis
Location: Room 13.38, 10 Pulteney Street
Telephone: 8313 6825
Email: nicole.moschakis@adelaide.edu.au 

Week	Lecture date (Wed)	Topic	Reading	Tutorial questions
1	30 Jul	1. Course introduction 2. Management accounting in context	Course Profile Chapter 1	1-1; 1-4; 1-6; 1-20; 1-23; 1-26
2	6 Aug	1. Introduction to cost terms & inventory costing 2. Cost behaviour	Chapter 2 Chapter 3	2-11; 2-32; 2-33; 2-35; 3-20; 3-23; 3-24 (parts 2 & 3)
3	13 Aug	1. Cost volume profit analysis 2. Decision making & relevant information	Chapter 4 Chapter 8	4-16; 4-25; 4-27; 4-38; 8-21; 8-29; 8-36
4	20 Aug	1. Job costing 2. Process costing	Chapter 5 & Appendix 5-1	5-23; 5-30; 5-31; 5-32; 5-33; 5-42; 5-43
5	27 Aug	1. Activity-based costing 2. Activity-based management	Chapter 6	6-10; 6-12; 6-23; 6-29; 6-30; 6-33
6	3 Sept	1. Master budget 2. Responsibility accounting	Chapter 10 & Appendix 10-1	10-7; 10-22; 10-27; 10-37
7	10 Sept	Mid Semester Test (Topics 1-5) – No lecture / tutorials this week
8	17 Sept	1. Cost management and capacity costing 2. Pricing decisions & customer-profitability analysis	Chapter 7 Chapter 9	7-18; 7-22; 7-25; 9-6; 9-7; 9-24; 9-26
Mid Semester Break 22 September – 3 October
9	8 Oct	1. Overhead costs 2. Common costs & revenues	Chapter 13	13-16; 13-19 (1a & c; 2); 13-20 (1a & 2); 13-21 (1a & b); 13-25
10	15 Oct	1. Standard cost: DM & DL 2. Standard cost: MOH	Chapter 11 Chapter 12	11-26; 11-29; 11-40; 12-18; 12-19
11	22 Oct	1. Inventory management 2. Transfer pricing	Chapter 17 Chapter 19	17-4; 17-12; 17-16; 17-26; 19-20; 19-21; 19-27; 19-35
12	29 Oct	Exam review
SWOT 3 - 7 November / Exam 8 – 22 November

COURSE LEARNING OBJECTIVES

1. Knowledge and Understanding

This course seeks to give an understanding of the ways in which management accountants can provide relevant information for a variety of decisions to be made in managing any organisation.


2. Learning Outcomes

By the end of this course students should be able to:
2.1 Appreciate how management accounting information can assist management in their planning, performance measurement, controlling and decision-making roles;
2.2 Understand and apply the traditional (i.e., volume-based) and contemporary (i.e., ABC) approaches to product costing in a job costing environment;
2.3 Formulate and use standards and budgets for planning and control purposes;
2.4 Measure financial and non-financial performance in divisionalised businesses using a range of contemporary management accounting tools;
2.5 Able to identify relevant costs for decision making purposes;
2.6 Identify the information needs and produce financial analyses for a range of decisions—product-mix, pricing, outsourcing, special orders.


3. Communication Skills

The continuing development of good inter-personal and communication skills is important for Commerce graduates. This course seeks to develop students’ abilities to:
3.1 Examine diverse sources of information and identify which components of that information are relevant to the decision to be taken.
3.2 Present information pertaining to accounting, management, and social issues in a manner that will assist mangers in their decision-making role.
3.3 Identify and discuss relevant information in a group setting.

Text Book

Horngren, Datar, Rajan, Wynder, Maguire and Tan (2014). Cost Accounting: A Managerial Emphasis. 2nd Edition. Sydney, Pearson.


Online Learning

Course website link:

1. TEACHING & LEARNING MODES

This course is taught through:
· Lectures – to provide an outline of work to be covered.
· Tutorials – to give opportunity for reflection on and the application of materials covered in lectures and assignments and to discuss issues relating to course matter.
· Group assignments – to provide an in-depth analysis of particular issues requiring critical thinking, self researching, problem solving, as well to enhance team work, social skills and written communication skills.


2. WORKLOAD

This course is provided in internal mode and contains:
· 2 hours lecture per week for 12 weeks
· 1 hours tutorial per week for 10 weeks (tutorial begins in Week 2)

The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course, of private study outside of your regular classes.

Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

Please refer to Access Adelaide for your timetable and enrolment details:


Tutorial classes will be held weekly commencing Week 2 beginning Monday 4 August 2014. Membership of tutorial classes is to be finalised by the end of the second week of semester. Students wishing to swap between tutorial classes after this time are required to present their case to the Tutor-in-Charge, but should be aware that such a request may not be approved.

Tutorials are an important component of your learning in this course. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.


3. LEARNING ACTIVITIES SUMMARY

A breakdown of the scheduled learning activities is available in the General Course Information section.


4. CONSULTATION AND COMMUNICATION

Please check your student email and MyUni as course-related announcements are communicated via email.
Consultation hours of the tutors will be advised on MyUni Course homepage.

The assessment contains the following components:

Assessment	Due Date and time	Weighting	Related Learning Outcome
Attendance & Participation in tutorials	Weeks 2-12	5%	All
Tutorial Work	Weeks 2-12	5%	All
Mid Semester Test (1 hour closed book test)	Week 7 - Details to be advised	15%	All
Group Assignment (Group of 3 students)	4pm, Tuesday 7 October (Week 9)	15%	All
Final Exam (3 hours closed book)	Date & Time: TBA	60%	All
Total		100%

NOTES ON ASSESSMENT

1. In order to pass this course, students must achieve an overall minimum grade of 50% as well as at least 45% in the final exam.
2. Students must attend a minimum of 8 tutorials; otherwise they will receive zero mark for Tutorial Attendance & Participation.
3. Students are expected to come to tutorials having attempted the tutorial work. Each student will be chosen twice (at random) during the semester and asked to hand up their work, which will be marked for completeness (not accuracy) out of 2.5% each time. This means students need to make a reasonable attempt at their tutorial work to obtain these marks, not necessarily get the work 100% correct.
4. Any written assignment must be presented using the appropriate Microsoft program, i.e., MSWord, Excel, etc.
5. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Marks may be deducted in the final examination because of poor hand-writing.
6. Students in this course are not permitted to take a DICTIONARY (English or English-Foreign) into the examination.
7. The use of a non-programmable calculator incapable of storing text in the examination is permitted in this course.

Assessment details will be provided separately.

Presentation of Assignments

· Please must retain a copy of all assignments submitted.
· All individual assignments must be attached to an ‘Assignment Cover Sheet’, which is signed and dated by the student before submission. Lecturers will withhold student’s results until such time as the student has signed the Assignment Cover Sheet.
· All group assignments must be attached to a ‘Group Assignment Cover Sheet’, which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.

Lecturers can refuse to accept assignments, which do not have a signed acknowledgement of the University’s policy on plagiarism.


Assignment Guidelines including Referencing Details

A copy of the Postgraduate Programs: Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from 


This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations etc.
In preparing any written piece of assessment for postgraduate studies it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)
The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided on page 6 of the Communication Skills Guide.


Late Assignment Submission

Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer in charge of the course before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by a 5% of the available marks for each day that it is late.


Return of Assignments

Lecturer’s aim to mark and return assignments to students within two (2) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from either their tutorials or lectures. If assignments aren’t collected after two (2) weeks, the assignments will be available at the Student Hub for two (2) weeks. The remaining assignments will only be posted out to the students, if the correct mailing addresses are on the assignments.