成人大片

A detail lecture schedule will published on MyUni.

On successful completion of this course, students will be able to:

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 information 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. Work with members of a team.

Online Learning

Students will need to purchase access to the MyAccounting/Mastery facility that accompanies the text book. Details relating access to this facility will be available on the course web site
Course website link:

Students are required to have acccess to the presecribed text book:

Horngren, C.T., Datar, S.M., and Rajan, M.V. 2015, Cost Accounting, A Managerial Emphasis, 15th edition, (Global Edition) Pearson Education

It is recommended that students purchase the etext version of this book. The etext includes the MtAccounting lab facility. Students who would rather purchase the hard copy of the text will also need to purchase an access code to the MyAccounting Lab.

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 to discuss issues relating to course matter.

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.

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:
www.adelaide.edu.au/access/

Tutorial classes will be held weekly commencing Week 2 beginning Monday 7 March 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 Lecturer-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.

	Introduction	Reading*
Week 1	Introduction to MA and Basic MA concepts	Chapters 1, 2 & 10
Weeks 2 - 4	Costing Systems
	Job Order, &  Process, & Systems	Chapters 4 & 17
	ABC and Supprt Dpt Costs	Chapters 5  & 15
	Cost Allocdation, By products and Spoilage	Chapters 16 & 18
Weeks 5 & 6	Budgets and Controls
	Master Budgets and Responsibility Accounting	Chapter 6
	Flexible Budgets	Chapters 7 & 8
Week 7 - 11	Information for Decision Making
	CVP, Decision Making and Relevant Information	Chapters 3 & 11
	Pricing, Customer and Sales Analysis	Chapters 13 & 14
	Inventory Capacity and Management	Chapters 9 & 20
	Management Control and Perfomance Management	Chapters 22 & 23
	Balanced Score Card	Chapters 12 & 19
Week 12	Revision and Exam Prep

* All Readings are from the prescribed text – Horngren, Datar and Rajan

The assessment details will be available on MyUni and explained in Lecture 1

#	Assessment Task	Weight	Due Date	Learning Outcomes
1	Homework	10
2	In class Tests * 2	10%
3	Small Group Discovery Experience (SGDE)	10%
4	Individual Assignment	10%
5	Final Exam	60%
	Total	100%

All lectures, tutorials and set readings are examinable

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. Any written assignment must be presented using the appropriate Microsoft program, i.e., MSWord, Excel, etc.

3. 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.

4. Students in this course are not permitted to take a DICTIONARY (English or English-Foreign) into the examination.

5. 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.