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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 Horgren's Cost Accounting a Managerial Emphasis by Datar and Rajan, Pearson Publishers 16th Edition.  Students will need to purchase the text book containing the MyAccounting Lab application. Several options exist to purchase this book:
1.  Print version with the MyAccounting Lab electronic resource; 2. E-book with the MyAccounting La resource.

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 a dual mode. Face to Face and online class options are available for Offshore / Interstate
students in this course. Refer to Course Planner and the location of each activity to identify online and face to face classes.· Lectures
– will ALL BE ONLINE.
They will become avialbe to students each week through the Echo360 module on MyUni. Lectures are designed to provide an
outline of various concepts that are useful in applying in real-world problems.

· Tutorials – Are designed 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 Monday Week 2. 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

Week	Topic/Lecture number	Subject	Reading
Week 1	1-1	Introduction to Cost and Management Accounting.	Chaps 1, & 2
Week 2	2-1	Cost Behaviour Job Costing	Chaps 10 & 4
Week 3	2-2	Process Costing Spoilage and Rework	Chaps 17 & 18
Week 4	2-3	ABC CVP	Chaps 5 & 3
Week 5	3-1	Support Dpt Costs Cost Allocation Joint and By Products	Chaps 15 & 16
Week 6	4-1	Master Budgets and Responsibility Accounting	Chap 6
Week 7	4-2	Flexible Budgets	Chaps 7 & 8
Week 8		Mid Semester Test (Topics 1, 2, & 3)
Week 9	5-1	Pricing Decisions Decision Making and Relevant information	Chaps 13 & 14
Week 10	5-2	Inventory and Capacity analysis Inventory Management	Chaps 9 & 20
Week 11	5-3	Management Control Systems. Performance Management	Chap 22 & 23
Week 12	5-4	Balanced Scorecard Revision and Exam Prep	Chap 12 pp 497 - 515
Week 13		SWOT Vac

Assessment items	Due Date	Weight (%)	Learning Outcome
Individual Assignment	September 4	10	2-3
Mid-semester test – on line	Wewek 8	15	1-3
Group Assignment	TBA	10	4
Class Participation	On going	5	1-5
Final exam – on line	TBA	60	1-5

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 assessment (mid semester test and final exam).

2. 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 if markers are unable to read / understand answers because of poor hand-writing.

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

4. The use of a non-programmable calculator incapable of storing text in the examination is permitted in this course.

Individual Assignment

The individual assignment will be a technical problem with a small theory component attached. It will relate to topic 2 from the Lecture Schedule. It will become available in the assignment section of the MyUni course website. Students will need to complete the assignment as a word document and then upload there file to the MyUni site. Late submissions will be penalised 10% for each day late. Submissions submitted after September 8 without prior approval will not be marked.

Mid-semester test

There will be a mid-semester test during week 8.
The test will be on line during the time designated as the lecture time. It will cover the first five weeks of the course (Topics 1, 2 & 3).  It may be a combination of both MCQ and practical questions.

Group Assignment

Students will be grouped within their tutorials and required to research a Management Accounting topic. Details of the task will be released early in the semester

Tutorial marks

Tutorial marks will be based on students’ preparation and participation during.(Including students activity during on-line tutorials). Marks will beallocated to students based on their contribution to the overalldiscussion.

The final exam will be a three 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.