Management Accounting (11213.2)
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | Flexible On-Campus |
Bruce, Canberra UC College, Bruce, ACT |
| EFTSL | Credit points | Faculty |
| 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 outcomes
After 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 attributes
1. UC graduates are professional - communicate effectively1. 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 - 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
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development
Prerequisites
11009 Business Decision MakingCorequisites
None.Incompatible units
6253 Management Accounting PGEquivalent units
6375 Management AccountingAssumed knowledge
Basic Mathematics.| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|---|---|---|---|---|
| 2024 | Bruce, Canberra | Semester 2 | 29 July 2024 | Flexible | Dr Yaser Paracha |
| 2024 | Bruce, Canberra | Semester 2 | 29 July 2024 | On-Campus | Dr Yaser Paracha |
| 2024 | UC College, Bruce, ACT | UC College Trimester 3 | 23 September 2024 | On-Campus | Mr Saeed Uz Zaman Khan |
| 2025 | Bruce, Canberra | Semester 2 | 28 July 2025 | On-Campus | Dr Yaser Paracha |
| 2025 | Bruce, Canberra | Semester 2 | 28 July 2025 | Flexible | Dr Yaser Paracha |
| 2025 | UC College, Bruce, ACT | UC College Trimester 3 | 15 September 2025 | On-Campus | Mr Saeed Uz Zaman Khan |
Required texts
Textbook:
The required textbook for this course is
Datar, M. S., and Rajan, M. V., Horgren's Cost Accounting: a Managerial Emphasis (2021) 17th Edition, Pearson Publishers Australia.
Other Readings and journal articles will be provided to students to read and evaluate.
Website for the textbook:
https://www.pearson.com/store/p/horngren-s-cost-accounting-a-managerial-emphasis-global-edition/P200000004493/9781292363202
Submission of assessment items
Extensions & Late submissions
The use of AI is not permitted in this unit.
The University's position is that students must not use artificial intelligence services for assessment or assessment preparation unless explicitly allowed in the assessment instructions for an assessment task published with the assessment task and/or in the unit outline. That is, an AI service may only be used if:
a) the unit convener authorises its use as part of the specified task; and
b) it is used in the way allowed in the assessment instructions and/or unit outline, and
c) Its use is appropriately referenced, meaning that the students must reference the use of AI in their assessment in the same way they reference other source material.
The use of AI has not been specified in the assessment instructions for the unit or in the unit outline and thus, AI is not a permissible resource.
Special assessment requirements
In order to pass this unit, students have to obtain at least 50% of the overall unit mark.
Academic integrity
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.
Participation requirements
Attendances in lectures and tutorials are recommended strongly. Past experience indicates that students who do not attend lectures or do not listen to the recorded lecture and do not attend tutorials regularly face difficulties in passing the unit as topics considered in lectures and tutorials may go beyond the learning materials provided in the textbook.. Students are strongly recommended to participate voluntarily in the tutorials as evidence of participation will be utilised for changing grades for students whose marks are short marginally for the immediate higher grade. In order to facilitate the management of the unit, students' attendance and participation in lectures and in tutorials will be monitored and recorded throughout the semester.
Required IT skills
Students are expected to have gained general computer skills sufficient to prepare written assignments. Students are also expected to have gained the ability to use UCLearn (Canvas).
Work placement, internships or practicums
None
- Semester 2, 2024, On-Campus, UC - Canberra, Bruce (219546)
- Semester 2, 2024, Flexible, UC - Canberra, Bruce (219545)
- Semester 2, 2023, Flexible, UC - Canberra, Bruce (214290)
- 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)
