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

1. Describe the three fundamental purposes of cost and management accounting.  As part of this learning, students will be able to appreciate the use of different costs for different purposes.
 
2. Explain traditional and contemporary approaches to cost allocation.

3. Describe different product costing scenarios in job-order and process environments.
 
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. Use standard costs to prepare budgets for planning and control purposes.

Textbook:

The required textbook for this course is Management and Cost Accounting by Colin Drury, Cengage Publishers 10th Edition.  Several options exist to purchase this book:

1. Print version; 2. E-book; 3. Print version with the MindTap electronic resource; 4. E-book with the Mind-tap resource.

More information on the different pathways to acquire the textbook can be discussed with the University bookshop manager, whose details are as follows.

Mr Jake Kempf
Store Manager
University Coop Bookshop
Hub Central
Level 4, Hughes Building
North Terrace, Adelaide 5000

Email: sm5100@coop.com.au

Please see the relevant information on acquiring the textbook from the previous title on "Required Resources".  Note that the textbook is actually mandatory because we will be using several exercises and work through several solutions as part of practice exercises in the class.

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 12 weeks (tutorial begins in Week 1)

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 Monday Week 1. 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.

Lecture Schedule for semester 2

Week	Topic	Reading
1	Introduction to MA and Cost Terms	Chaps 1 & 2
2	Cost Assignment	Chap 3
3	Accounting for Job Costing	Chap 4
4	Process Costing	Chap 5
5	Activity Base Costing	Chap 11
6	Joint and By-product Costing	Chap 6
7	Absorption and Variable Costing	Chap 7
8	Mid Semester Test
9	CVP Analysis	Chap 8
10	Relevant Costs for Decisions, Cost Estimation, Inventory Management	Chap 9 Chap 24 (646-657) Chap 25 (671-676)
11	Budgeting Process	Chap 15
12	Standard Cost Variance Analysis Revision and Exam Prep	Chap 17 (432-450)

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

Assessment items	Due Date	Weight (%)
Individual Assignment	Friday, Week 10	10
Mid-semester test	Week 8	15
Class Participation and Presentation	Various	15
Final exam		60

NOTES ON ASSESSMENT

1. In order to pass this course students must achieve an overall minimum grade of 50% as well as at least 50% in the invigilated assessement (mid semester test and 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.

The individual assignment will be published and submitted on line through the course Canvas page. It will be based on material presented prior to the mid-semester break.

There will be a mid-semester test during normal lecture time in week 8. The test will be paper-based. It will cover the first six weeks of the course (up to and including chapters 1-6 and chapter 11). It may be a combination of both MCQ and practical questions.

Tutorial marks will be based on students’ preparation and participation during tutorials as well a group presentation made during class time. Tutors will divided the class into groups during the first weeks of the tutorials. Each week an unseen question will be given to the class to solve. A group will be allocated to provide a response to the question to the class. Marks will be allocated to the group based on their solutions and other members of the class will be assessed on their contribution to the overall discussion. The group marks will be presented for the quality of the answer, NOT THE PRESENTSATION SKILLS.

The final exam will be a two hour exam and all lectures, tutorials and set readings are examinable.

In order to pass the course students must achieve an overall mark of 50% and also at least 50% in the invigilated assessment (Mid-semester test and Final exam combined).

 

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.