| Semester 2, 2021 Toowoomba On-campus | |
| Short Description: | Management Accounting I |
| Units : | 1 |
| Faculty or Section : | Faculty of Business, Education, Law and Arts |
| School or Department : | School of Business |
| Student contribution band : | Band 4 |
| ASCED code : | 080101 - Accounting |
| Grading basis : | Graded |
Staffing
Examiner:
Requisites
Pre-requisite: ACC1101
Other Requisites
Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at .
Rationale
The purpose of this course is to introduce students to the management accounting tools and concepts that are used in businesses. The course focuses on the practical application and interpretation of management accounting techniques. This course also provides students with an understanding of how these tools support business practice and decision making.
Synopsis
This course focuses on the provision and use of management accounting information for planning, control and decision making. The course facilitates an understanding of the management accounting function by exploring the creation and managing of organisational value.
Objectives
On completion of this course students will be able to:
- integrate theoretical and technical management accounting knowledge to develop solutions to common business issues;
- critically apply theoretical and technical accounting knowledge and skills to solve routine management accounting problems.
Topics
| Description | Weighting(%) | |
|---|---|---|
| 1. | The management accounting environment | 5.00 |
| 2. | Cost behaviour and costing | 50.00 |
| 3. | Budgeting techniques and issues | 30.00 |
| 4. | Decision making in management accounting contexts | 15.00 |
Text and Materials
ALL textbooks and materials available to be purchased can be sourced from (unless otherwise stated). (https://omnia.usq.edu.au/textbooks/?year=2021&sem=02&subject1=ACC2113)
Please for alternative purchase options from USQ Bookshop. (https://omnia.usq.edu.au/info/contact/)
Reference Materials
Student Workload Expectations
| Activity | Hours |
|---|---|
| Assessments | 20.00 |
| Directed Study | 36.00 |
| Private Study | 109.00 |
Assessment Details
| Description | Marks out of | Wtg (%) | Due Date | Notes |
|---|---|---|---|---|
| ONLINE QUIZ 1 | 20 | 10 | 13 Aug 2021 | |
| ASSIGNMENT | 20 | 20 | 13 Sep 2021 | |
| ONLINE QUIZ 2 | 20 | 10 | 08 Oct 2021 | |
| ONLINE EXAMINATION | 100 | 60 | End S2 | (see note 1) |
Notes
- This will be an online exam. Students will be provided further instruction regarding the exam by their course examiner via StudyDesk. The examination date will be available via UConnect when the Alternate Assessment Schedule has been released.
Important assessment information
-
Attendance requirements:
It is the students' responsibility to attend and participate appropriately in all activities scheduled for them, and to study all material provided to them or required to be accessed by them, to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration. -
Requirements for students to complete each assessment item satisfactorily:
To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks for that item. -
Penalties for late submission of required work:
Students should refer to the Assessment Procedure (point 4.2.4) -
Requirements for student to be awarded a passing grade in the course:
To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course. -
Method used to combine assessment results to attain final grade:
The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative assessment items in the course. -
Examination information:
An Online Examination is one in which candidates may have access to any printed or written material. -
Examination period when Deferred/Supplementary examinations will be held:
Deferred and Supplementary examinations will be held in accordance with the Assessment Procedure . -
University Student Policies:
Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene University policies and practices. These policies can be found at .
Assessment Notes
-
Referencing in assignments:
Harvard (AGPS) is the referencing system required in this course. Students should use Harvard (AGPS) style in their assignments to format details of the information sources they have cited in their work. The Harvard (AGPS) style to be used is defined by the USQ Library's referencing guide at .
Other Requirements
-
Computer/Software requirements are outlined in the Introductory Book for external/online students or will be outlined in the initial lecture for on-campus students.