成人大片

There will be a 2 hour lecture starting at 1 pm on Friday 29 July in The Braggs G60 lecture theatre.
More details will be added later

Weeks	Topic Number	Topic	Reading
1	1	Introduction	Chapters 1 & 2
2-5	2	Costing Systems	Chap 3 - 6
6	3	CVP	Chap 11
7 - 8	4	Budgeting and Variance Analysis	Chapters 7 - 9
9	5	Resource Management	Chapter 10
10	6	Relevant Costs	Chapter 12
11	7	Performance Management	Chap 15
12	No Lecture	SGDE Meetings

All chapter references refer to the prescribed text book

COURSE LEARNING OBJECTIVES

1. Explain the role of management accounting information in assisting management in undertaking planning, performance measurement, controlling and decision-making.
 
2. Apply traditional and contemporary approaches to product costing in job, process, & acivity based costing environments.
 
3. Use standard costs to prepare budgets for planning and control purposes.
 
4. Identify relevant costs for decision making purposes in order to produce financial analyses for a range of decisions such as product-mix, pricing, outsourcing and special orders.
 
5. Measure financial and non-financial performance in divisionalised businesses using a range of contemporary management accounting tools, and understand the role of transfer pricing in this context.
 
6. Search for and identify multiple and relevant sources to inform management decisions.
 
7. Use relevant management accounting models, standards and information to analyse given business scenarios.
 
8. Present analysis of and recommendations for business scenarios individually and collaboratively to audiences with proficiency in management accounting.
 

Text Book

Mowen, M., D. Hansen, D. Heitger, J. Sands, L. Winata, S.Su, (2016) MANAGERIAL ACCOUNTING, Cengage, South Melbourne


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 11 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 1 August 2016. 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
In class tests	Various	15%	Lo's 1 - 5
Individual Assignment	Thursday 8 Sep 4pm	10%	LO 2, LO 7
Small Group Discovery Experience	TBA	15%	LO 6, LO 7, LO 8
Career Readiness Module	30 Oct	5%	LO 7 & 8
Final Exam (3 hours closed book)	Date & Time: TBA	55%	LO's 1 - 5
Total		100%

Notes to Assessement:

In class tests

There will be 3 class tests that be taken in tutorials (unannounced).
Each test will be worth 5% of the total grade.

 Individual Assignment.

 The individual assignment will be a costing exercise. The assignment
task will be provided via MyUni and a hard copy of the assignment will be
lodged via the dedicated drop box in the Foyer of Nexus 10. The assignment must
be accompanied by a signed cover sheet or it will not be marked. Assignments
that are not lodged by the due date will be penalised in accordance with the guidelines
set out in this Course Outline.

 SGDE & Career Readiness

Details for the assessment of the SGDE 7 Career Readiness will be made available on MyUni and in the first lecture in Week 1.


To pass this course students must achieve a minimum mark of 50% in the final exam as well as 59% overall for the course.

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.  The Tutorial Attendance & Participation mark will in part depend on students making a reasonable attempt at their tutorial work in their own handwriting, which they can show to the tutor if asked and on making contributions during class.
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.X

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.