Management Accounting (11213.2)
|Available teaching periods||Delivery mode||Location|
|View teaching periods|| Flexible
| UC - Canberra, Bruce
UC - University of Canberra College, Bruce
|0.125||3||Faculty Of Business, Government & Law|
|Discipline||Study level||HECS Bands|
|Canberra Business School||Level 2 - Undergraduate Intermediate Unit|| Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
The focus of this unit is how accounting is used within organisations and developing the technical competence necessary for students to understand the role of cost information in organisational decision making. Ethical issues related to management accounting profession and practices are embedded throughout the unit.
Learning outcomesAfter successful completion of this unit, students will be able to:
1. Explain the role of management accounting in organisations;
2. Apply cost behaviour, estimate cost functions and demonstrate an understanding of issues that arise in estimating costs in practice;
3. Interpret and apply fundamental cost concepts, costing methods and cost allocation approaches in a variety of decision making settings;
4. Explain and apply a range of management accounting techniques including flexible budgeting, transfer pricing and cost-management approaches to a variety of decision making contexts, including in a decentralised organisation; and
5. Explain and apply different approaches to pricing of products.
Graduate attributes1. UC graduates are professional - communicate effectively
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
1. UC graduates are professional - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - take pride in their professional and personal integrity
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
2. UC graduates are global citizens - understand issues in their profession from the perspective of other cultures
2. UC graduates are global citizens - make creative use of technology in their learning and professional lives
Prerequisites11009 Business Decision Making
Incompatible units6253 Management Accounting PG
Equivalent units6375 Management Accounting
Assumed knowledgeBasic Mathematics.
|Year||Location||Teaching period||Teaching start date||Delivery mode||Unit convener|
|2023||UC - Canberra, Bruce||Semester 2||31 July 2023||Flexible||Dr Monir Mir|
|2023||UC - University of Canberra College, Bruce||UC College Trimester 3||18 September 2023||On-Campus||Mrs Lili Zhang|
|2024||UC - Canberra, Bruce||Semester 2||29 July 2024||Flexible||Dr Monir Mir|
|2024||UC - University of Canberra College, Bruce||UC College Trimester 3||16 September 2024||On-Campus||Mrs Lili Zhang|
Horngren, C., Datar, S., Rajan, M., Maguire, W. & Tan, R. 2018. Horngren's Cost Accounting: A Managerial Emphasis (3rd Edition). Pearson. Australia
eTextbook ISBN-13: 9780134475998
Print ISBN-13: 9780134476032
Submission of assessment items
Special assessment requirements
In order to pass this unit, students have to obtain at least 50% of the overall unit mark.
Students have a responsibility to uphold University standards on ethical scholarship. Good scholarship involves building on the work of others and use of others' work must be acknowledged with proper attribution made. Cheating, plagiarism, and falsification of data are dishonest practices that contravene academic values. Refer to the University's Student Charter for more information.
To enhance understanding of academic integrity, all students are expected to complete the Academic Integrity Module (AIM) at least once during their course of study. You can access this module within UCLearn (Canvas) through the 'Academic Integrity and Avoiding Plagiarism' link in the Study Help site.
Use of Text-Matching Software
The University of Canberra uses text-matching software to help students and staff reduce plagiarism and improve understanding of academic integrity. The software matches submitted text in student assignments against material from various sources: the internet, published books and journals, and previously submitted student texts.
|Weekly lecture: 2 hours/week, 11 times||22|
|Weekly tutorial: 1 hour/week, 11 times||11|
|Weekly workshop: 1 hour/week, 11 times||11|
|Weekly study commitment to prepare for weekly participation in class, in addition to the 2 items above: 2 hours/week, 12 times (including term break)||24|
|Reflective Practice Case study – Individual – Mandatory: preparation of 12 hours||12|
|Case Study Assignment – Group - Mandatory: preparation of 40 hours||40|
|Final examination - Mandatory: preparation time of 30 hours||30|
In order to facilitate the management of the unit, attendance in all classes is monitored to identify students who might be at risk of failing the unit throughout the trimester. Past experience indicates that students who do not attend classes regularly face difficulties in passing the subject as topics considered in classes may go beyond the treatment given in your textbook. In most of the tutorial and workshop classes, the relevant lecture topics will be summarised and discussed again.
Students are strongly recommended to participate voluntarily in the tutorials and workshops as evidence of participation will be utilised for changing grades for students whose marks are short marginally for the immediate higher grade.
Required IT skills
You are expected to have or to gain general computer skills sufficient to undertake research and to prepare written assignments. You are also expected to have or gain the ability to use the unit Canvas site.
Work placement, internships or practicums
- UC College Trimester 3, 2022, On-Campus, UC - University of Canberra College, Bruce (208899)
- Semester 2, 2022, Flexible, UC - Canberra, Bruce (209599)
- Semester 2, 2021, Flexible, UC - Canberra, Bruce (209063)
- UC College Trimester 3, 2020, On-Campus, UC - University of Canberra College, Bruce (197578)
- Global Pathways Program Semester 2, 2020, On-Campus, UCI - SVKM's Institute of International Studies, Mumbai (197590)
- Semester 2, 2020, On-Campus, UC - Global Business College of Australia, Melbourne (197593)
- Semester 2, 2020, On-Campus, UC - Canberra, Bruce (197592)