Management Accounting PG (6253.4)

Please note these are the 2019 details for this unit
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Management Accounting PG
Available teaching periods Delivery mode Location
View teaching periods
EFTSL Credit points Faculty
0.125 3 Faculty Of Business, Government & Law
Discipline Study level HECS Bands
School Of Information Systems & Accounting Post Graduate Level 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 unit builds on both fundamental and modern management accounting techniques and also focuses on recent developments of management accounting practices through reflecting critically on the research-informed theoretical aspects of such developments. Ethical issues related to management accounting profession and practices are embedded throughout the unit.

Learning outcomes

Students who successfully complete this unit will be able to:
1. Explain the environment in which a company operates and identify the value-chain participants and associated activities;
2. Analyse fundamental management accounting techniques together with more recent developments in the field;
3. Apply management accounting skills in different organisational decision making contexts;
4. Interpret data, analyse reports, and present and defend proposals they have constructed; and
5. Apply an advanced body of management accounting knowledge in professional practice contexts and justify and interpret theoretical propositions relating to management accounting practice.


Graduate attributes

1. 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
2. UC graduates are global citizens - adopt an informed and balanced approach across professional and international boundaries
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
2. UC graduates are global citizens - make creative use of technology in their learning and professional lives
2. UC graduates are global citizens - think globally about issues in their profession


Prerequisites

6221 Accounting for Managers G OR 11396 Business Decision Making G

Corequisites

None.

Assumed knowledge

None.
Year Location Teaching period Teaching start date Delivery mode Unit convener
Not available

Required texts

Horngren, C., Datar, S., Rajan, M., Wynder, M., Maguire, W., and Tan, R., (2018), Cost Accounting, A Managerial Emphasis, 3rd edition, Pearson Australia.

In addition to the textbook, students have to consult researched-based readings relevant to various topics in the unit.  Recommended readings are accessible through the UCLearn (Canvas) site of the unit.

There is a ‘free' Accounting Coach website which may be useful for students.  The URL of the website is, http://www.accountingcoach.com/

Submission of assessment items

Extensions & Late submissions

Details are provided in the previous section.

Special assessment requirements

In order to pass this unit, students have to obtain at least 50% of the available marks and obtain at least 40% in the final exam. Students not achieving the minimum exam mark will be awarded no more than 49.

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.

Learner engagement

N/A

Inclusion and engagement

N/A

Participation requirements

Attendances in lectures and tutorials are recommended strongly. Past experience indicates that student who do not attend lectures and tutorials regularly face difficulties in passing the subject as topics considered in lectures and tutorials may go beyond the treatment given in your textbook and recorded lectures. In most of the tutorial classes the relevant lecture topis will be summarised and discussed again.

In order to facilitate the management of the unit, students' attendances and participation in lectures and in tutorials will be monitored and recorded throughout the semester.

Required IT skills

Students are expected to have or to gain general computer skills and internet skills sufficient to undertake research and to prepare assignment. They are also expected to have or gain the ability to use Moodle.

Work placement, internships or practicums

None