Swinburne Business School Faculty of Business and Law Unit Outline ACC80008 Managerial Accounting Semester 1, 2017 Convenor: Dr. Evangeline Elijido-Ten Room: BA1230 ? 9214 4471 Email: EElijidoten@swin.edu.au Please read this Unit Outline carefully. It includes: PART A Unit summary PART B Your Unit in more detail PART C Further information It is the responsibility of each student to be aware of the content of this document. PART A: Unit Summary Page 1 of 10
Swinburne Business School
Faculty of Business and Law
Unit Outline
ACC80008
Managerial Accounting
Semester 1, 2017
Convenor:
Dr. Evangeline Elijido-Ten Room: BA1230 ? 9214 4471
Email: EElijidoten@swin.edu.au
Please read this Unit Outline carefully. It includes:
PART A Unit summary
PART B Your Unit in more detail PART C Further information
It is the responsibility of each student to be aware of the content of this document.
PART A: Unit Summary
Page 1 of 10
Aims
This unit is designed to provide students with skills and practice that are critical to building their planning, decision making and performance evaluation capability to assist managers in making informed judgements. The unit aims to provide an understanding of the relevant management and cost accounting concepts necessary to evaluate a problem, source and use relevant information (both financial and non-financial) and make valid decisions to achieve sustainable value creation for the firm. Primarily, the thrust of this unit is to enhance the students critical and analytical ability through exposure to practical accounting problems and case studies. In so doing, the unit also aims to encourage students to develop the skills necessary for lifelong learning.
Unit Learning Outcomes
Students who successfully complete this Unit should be able to:
1 Critically evaluate cost classifications and apply appropriate cost allocation methods and other key managerial accounting techniques
2 Demonstrate a critical understanding and apply various performance measurement techniques/models in different business environments
3 Apply appropriate management accounting techniques to a range of complex business situations to enhance accountability within organisations and with different stakeholder groups using a variety of presentation media.
4 Solve a range of structured and unstructured problems/case studies including sourcing and applying the research processes both individually and in teams.
Key Generic Skills
This unit provides an educational experience that promotes an attitude of life-long learning. Specifically, our goal is to develop the following generic skills in our students:
• Teamwork skills
• Analytical and problem solving skills
• Communications skills
• Ability to tackle unfamiliar problems, and
• Ability to work independently
Content
• Strategic decision-making and cost concepts
• Cost volume profit analysis
• Cost allocation, Activity Based Costing and Activity Based Management
• Balanced Scorecard, Performance measurement and Reward system
• Relevant costing & tactical decision analysis
• Planning & Budgeting
• Flexible Budgets, Standard costing & Variance analysis • Transfer Pricing
PART B: Your Unit in more detail
Unit Improvements
Recent improvements resulting from students’ feedback through the Student Survey include:
• In-class quizzes & case analysis to test student understanding of topics covered.
Unit Teaching Staff
Name Role Room Phone Email Consultation Times
Dr. Evangeline Elijido-Ten Convenor & Lecturer BA1230
9214 4471 eelijidoten@swin.edu.au
TBA (as required)
Dr Dina Wahyuni Lecturer BA1222 9214 5256 dwahyuni@swin.edu.au TBA (as required)
Learning and Teaching Structure
Activity Total Hours Hours per Week Teaching Period Weeks
Weekly Class 36 hours 3 hours Weeks 1 to 12
One three-hour class: Lecture materials will be presented followed by tutorials working through assigned questions. It is the student’s responsibility to work through all tutorial problems. In a Semester, you should normally expect to spend, on average, twelve and a half hours of total time (formal contact time plus independent study time) a week on a 12.5 credit point unit of study.
ACC80008 Week by Week Schedule & Tutorial Questions
Week Week beginning Staff Lecture Topic Tutorial Topic Class Activity &Tutorial Work
1 27
February Eva 1. Intro to Management
Acctg & Business
Strategy
2. Cost Concepts No tutorial Nil
2 6 March Eva No lecture Intro to Mgt Acctg &
Business Strategy
Cost Concepts Quiz1&2; Case Analysis1
Tute1 Q’s: Hand-out Qs
PLUS 1.18; 1.28 1.30;
2.18; 2.28; 2.36; 2.37
3 13 March
Eva 3. Cost Volume Profit
4. Cost alloc’n & ABC No tutorial Quiz 3 & 4
4 20 March Eva
No lecture Cost Volume Profit
Cost allocation and
Activity Based Costing Case Analysis2; Tute2 Q’s:
3.21;3.22;3.25;3.42;3.45;
4.17; 4.39; 5.25; 5.39
5 27 March Eva 5. SPMS: Balanced Scorecard No tutorial Quiz 5;
Assignment Discussion
6 3 April Eva
6. Financial Performance
Measures Balanced Scorecard
Quiz 6: Case Analysis3
Tute3 Q’s: 12.16; 12.34;
12.37 PLUS Add’l Q on
Handout
7 10 April
&
17 April ASSIGNMENT DUE DATE: 12th April, 2017 at 12:00 noon
Eva
7. Relevant Costing
Fin’l Performance Measures Quiz 7; Tute4 Q’s: 23.17;
23.22; 23.31; 23.34
EASTER BREAK: From 13th April (Thursday) to 19th April (Wednesday)
8 24 April Eva
8. Planning & Budgeting
Relevant Costing Quiz 8;
Tute5 Q’s: 11.19; 11.20;
11.28; 11.38
9 1 May Eva 9. Flexible Budgets and
Variance analysis Planning & budgeting Quiz 9; Case Analysis4
Tute6 Q’s: 6.22; 6.25;
6.29; 6.37
10 8 May Eva 10. Transfer Pricing
Flexible Budgets and Variance analysis Quiz 10
Tute7 Q’s: 7.31; 7.36;
8.26; 8.29
11 15 May Eva Test Transfer Pricing Tute8 Q’s: 22.25; 22.27; 22.31; Add’l Handout Qs
12 22 May Eva 11. Revision Case Analysis5 Questions - TBA
SWOTVAC & EXAM PERIOD
Assessment
a) Assessment Overview
Tasks and Details Individual or Group Weighting Unit Learning Outcomes that this assessment task relates to Assessment Due Date
Research Assignment Group 25% 2,3,4 12th April @ 12 nn
Quizzes & Test Individual 20% 1,2,3,4 Ten quizzes worth 1% each for each lecture topic and one test worth 10% held in Week 11.
Case Analysis Group 5% 1,2,3,4 Five case analysis held throughout the semester
Examination Individual 50% 1,2,3,4 During Formal Exam Period
Assessment Task 1: Major Research Assignment (25%)
Details of the assignment are provided on pages 8 to 10 of this unit outline. Please ensure that the answers are presented in the required format, appropriately structured with headings and all detailed calculations and/or additional diagrams (if any) in appendices. Both hard copy and electronic submissions are required (refer to p. 5 of this document).
Assessment Task 2: Quizzes and Test (20%)
There will be 10 quizzes (total weight of 10%) corresponding to the ten topics covered in this unit. Class quizzes are designed to encourage students to pre-read the lecture materials. As such, quizzes will be held right after the lecture except for Topics 1 & 2 (refer to your weekly schedule). Each quiz will consist of 10 questions, a combination of MCQs (multiple-choice questions) and T/F (True or False) statements.
The class test will be for one hour and fifteen minutes to be held in Week 11. It will be a mixture of MCQs and problem-solving type of questions. The coverage of the test will be announced closer to the designated date.
Assessment Task 3: Case Analysis (5%)
There will be five Case Analysis sessions to be done throughout the semester (refer to your weekly schedule). Students need to BE PRESENT and work in a group to reasonably attempt ALL questions in each selected cases to be handed-in during tutorial classes. Written answers from each group must be submitted to the tutor. The tutor may award a mark of 0, 0.25, 0.5 or 1.0 for the submitted answers and ALL members of the group will receive the same mark. The tutor reserves the right to assign students to a group when necessary.
b) Minimum requirements to pass this Unit
To pass this unit, you must achieve an aggregate mark for the subject of 50% or more. There is no Conceded Pass (CP) in this unit.
c) Examinations
As this unit has an official examination, you are expected to be available for the entire examination period including any Special Exam period.
Materials Allowed in the Exam:
The following materials/ equipment may be taken into the examination venue:
• Calculators
• Writing materials
Students are not permitted to take foreign language or translation dictionaries into an exam venue.
Exam Answering Instructions:
1. Answer ALL questions in the separate examination answer booklet provided.
a) Start each question on a new page.
b) Clearly label each question answered.
d) Team Assignment Submission Requirements
Both hard copy and electronic submission are due on 12th April. Hard copy must be submitted on or before 12:00 noon in the designated assignment box (the location of which will be advised closer to the due date). An Assessment Cover Sheet must be submitted with your assignment. The standard Assessment Cover Sheet is available from the Current Students web site (see Part C). The electronic version of your assignment must be submitted through the Blackboard assessment submission system (Turnitin) on the same day but you have until to 8 pm to do so. Only one member of the team needs to make an electronic submission.
Please ensure you keep a copy of all submitted assessments and backup any electronic data.
e) Extensions and Late Submission
There will be no extensions. Late assignment will incur a penalty of 5% per day, up to a maximum of 5 working days. After 5 working days, a zero result will be recorded.
Assessment due dates are published in Unit Outlines at the start of the teaching period and will not normally be extended except where students had their studies adversely affected by acute illness, misadventure or other extraordinary cause or circumstance reasonably beyond their control. Students who need to request an extension of time to the due date for a piece of assessment (excluding end of teaching period final examinations) should contact their Unit Convenor directly to discuss their circumstances.
f) Referencing
To avoid plagiarism, you are required to provide a reference whenever you include information from other sources in your work. Further details regarding plagiarism are available in Section C of this document.
Referencing conventions required for this unit should follow Harvard referencing style.
Helpful information on referencing can be found at
http://www.swinburne.edu.au/lib/studyhelp/harvard-quick-guide.pdf
g) Teamwork Guidelines
A team assignment is the collective responsibility of the entire team, and if one member is temporarily unable to contribute, the team should be able to reallocate responsibilities to keep to schedule. In the event of longer-term illness or other serious problems involving a team member, it is the responsibility of the other members to immediately notify the Unit Convenor or relevant tutor. Team submissions must be submitted with an Assignment Cover Sheet, signed by all members of the group. All team members must be satisfied that the work has been correctly submitted. Any penalties for late submission will generally apply to all team members, not just the person who submitted.
Required Textbook(s):
Textbook: Horngren, Datar, and Rajan; Cost Accounting A Managerial Emphasis, 15th edition, Prentice Hall, New Jersey. 2015. (Note: Tutorial Problems will predominantly come from this text.)
Recommended Reading Materials
Porter, M. E. 1980, Competitive Strategy: Techniques for Analyzing Industries and Competitors, The Free Press, New York.
Pearce, J.A. and Robinson, R. B. (2007), Strategic Management, 10th edition, McGraw-Hill Irwin (or later editions).
Other Resources
Faculty of Business and Law
Unit Outline
ACC80008
Managerial Accounting
Semester 1, 2017
Convenor:
Dr. Evangeline Elijido-Ten Room: BA1230 ? 9214 4471
Email: EElijidoten@swin.edu.au
Please read this Unit Outline carefully. It includes:
PART A Unit summary
PART B Your Unit in more detail PART C Further information
It is the responsibility of each student to be aware of the content of this document.
PART A: Unit Summary
Page 1 of 10
Aims
This unit is designed to provide students with skills and practice that are critical to building their planning, decision making and performance evaluation capability to assist managers in making informed judgements. The unit aims to provide an understanding of the relevant management and cost accounting concepts necessary to evaluate a problem, source and use relevant information (both financial and non-financial) and make valid decisions to achieve sustainable value creation for the firm. Primarily, the thrust of this unit is to enhance the students critical and analytical ability through exposure to practical accounting problems and case studies. In so doing, the unit also aims to encourage students to develop the skills necessary for lifelong learning.
Unit Learning Outcomes
Students who successfully complete this Unit should be able to:
1 Critically evaluate cost classifications and apply appropriate cost allocation methods and other key managerial accounting techniques
2 Demonstrate a critical understanding and apply various performance measurement techniques/models in different business environments
3 Apply appropriate management accounting techniques to a range of complex business situations to enhance accountability within organisations and with different stakeholder groups using a variety of presentation media.
4 Solve a range of structured and unstructured problems/case studies including sourcing and applying the research processes both individually and in teams.
Key Generic Skills
This unit provides an educational experience that promotes an attitude of life-long learning. Specifically, our goal is to develop the following generic skills in our students:
• Teamwork skills
• Analytical and problem solving skills
• Communications skills
• Ability to tackle unfamiliar problems, and
• Ability to work independently
Content
• Strategic decision-making and cost concepts
• Cost volume profit analysis
• Cost allocation, Activity Based Costing and Activity Based Management
• Balanced Scorecard, Performance measurement and Reward system
• Relevant costing & tactical decision analysis
• Planning & Budgeting
• Flexible Budgets, Standard costing & Variance analysis • Transfer Pricing
PART B: Your Unit in more detail
Unit Improvements
Recent improvements resulting from students’ feedback through the Student Survey include:
• In-class quizzes & case analysis to test student understanding of topics covered.
Unit Teaching Staff
Name Role Room Phone Email Consultation Times
Dr. Evangeline Elijido-Ten Convenor & Lecturer BA1230
9214 4471 eelijidoten@swin.edu.au
TBA (as required)
Dr Dina Wahyuni Lecturer BA1222 9214 5256 dwahyuni@swin.edu.au TBA (as required)
Learning and Teaching Structure
Activity Total Hours Hours per Week Teaching Period Weeks
Weekly Class 36 hours 3 hours Weeks 1 to 12
One three-hour class: Lecture materials will be presented followed by tutorials working through assigned questions. It is the student’s responsibility to work through all tutorial problems. In a Semester, you should normally expect to spend, on average, twelve and a half hours of total time (formal contact time plus independent study time) a week on a 12.5 credit point unit of study.
ACC80008 Week by Week Schedule & Tutorial Questions
Week Week beginning Staff Lecture Topic Tutorial Topic Class Activity &Tutorial Work
1 27
February Eva 1. Intro to Management
Acctg & Business
Strategy
2. Cost Concepts No tutorial Nil
2 6 March Eva No lecture Intro to Mgt Acctg &
Business Strategy
Cost Concepts Quiz1&2; Case Analysis1
Tute1 Q’s: Hand-out Qs
PLUS 1.18; 1.28 1.30;
2.18; 2.28; 2.36; 2.37
3 13 March
Eva 3. Cost Volume Profit
4. Cost alloc’n & ABC No tutorial Quiz 3 & 4
4 20 March Eva
No lecture Cost Volume Profit
Cost allocation and
Activity Based Costing Case Analysis2; Tute2 Q’s:
3.21;3.22;3.25;3.42;3.45;
4.17; 4.39; 5.25; 5.39
5 27 March Eva 5. SPMS: Balanced Scorecard No tutorial Quiz 5;
Assignment Discussion
6 3 April Eva
6. Financial Performance
Measures Balanced Scorecard
Quiz 6: Case Analysis3
Tute3 Q’s: 12.16; 12.34;
12.37 PLUS Add’l Q on
Handout
7 10 April
&
17 April ASSIGNMENT DUE DATE: 12th April, 2017 at 12:00 noon
Eva
7. Relevant Costing
Fin’l Performance Measures Quiz 7; Tute4 Q’s: 23.17;
23.22; 23.31; 23.34
EASTER BREAK: From 13th April (Thursday) to 19th April (Wednesday)
8 24 April Eva
8. Planning & Budgeting
Relevant Costing Quiz 8;
Tute5 Q’s: 11.19; 11.20;
11.28; 11.38
9 1 May Eva 9. Flexible Budgets and
Variance analysis Planning & budgeting Quiz 9; Case Analysis4
Tute6 Q’s: 6.22; 6.25;
6.29; 6.37
10 8 May Eva 10. Transfer Pricing
Flexible Budgets and Variance analysis Quiz 10
Tute7 Q’s: 7.31; 7.36;
8.26; 8.29
11 15 May Eva Test Transfer Pricing Tute8 Q’s: 22.25; 22.27; 22.31; Add’l Handout Qs
12 22 May Eva 11. Revision Case Analysis5 Questions - TBA
SWOTVAC & EXAM PERIOD
Assessment
a) Assessment Overview
Tasks and Details Individual or Group Weighting Unit Learning Outcomes that this assessment task relates to Assessment Due Date
Research Assignment Group 25% 2,3,4 12th April @ 12 nn
Quizzes & Test Individual 20% 1,2,3,4 Ten quizzes worth 1% each for each lecture topic and one test worth 10% held in Week 11.
Case Analysis Group 5% 1,2,3,4 Five case analysis held throughout the semester
Examination Individual 50% 1,2,3,4 During Formal Exam Period
Assessment Task 1: Major Research Assignment (25%)
Details of the assignment are provided on pages 8 to 10 of this unit outline. Please ensure that the answers are presented in the required format, appropriately structured with headings and all detailed calculations and/or additional diagrams (if any) in appendices. Both hard copy and electronic submissions are required (refer to p. 5 of this document).
Assessment Task 2: Quizzes and Test (20%)
There will be 10 quizzes (total weight of 10%) corresponding to the ten topics covered in this unit. Class quizzes are designed to encourage students to pre-read the lecture materials. As such, quizzes will be held right after the lecture except for Topics 1 & 2 (refer to your weekly schedule). Each quiz will consist of 10 questions, a combination of MCQs (multiple-choice questions) and T/F (True or False) statements.
The class test will be for one hour and fifteen minutes to be held in Week 11. It will be a mixture of MCQs and problem-solving type of questions. The coverage of the test will be announced closer to the designated date.
Assessment Task 3: Case Analysis (5%)
There will be five Case Analysis sessions to be done throughout the semester (refer to your weekly schedule). Students need to BE PRESENT and work in a group to reasonably attempt ALL questions in each selected cases to be handed-in during tutorial classes. Written answers from each group must be submitted to the tutor. The tutor may award a mark of 0, 0.25, 0.5 or 1.0 for the submitted answers and ALL members of the group will receive the same mark. The tutor reserves the right to assign students to a group when necessary.
b) Minimum requirements to pass this Unit
To pass this unit, you must achieve an aggregate mark for the subject of 50% or more. There is no Conceded Pass (CP) in this unit.
c) Examinations
As this unit has an official examination, you are expected to be available for the entire examination period including any Special Exam period.
Materials Allowed in the Exam:
The following materials/ equipment may be taken into the examination venue:
• Calculators
• Writing materials
Students are not permitted to take foreign language or translation dictionaries into an exam venue.
Exam Answering Instructions:
1. Answer ALL questions in the separate examination answer booklet provided.
a) Start each question on a new page.
b) Clearly label each question answered.
d) Team Assignment Submission Requirements
Both hard copy and electronic submission are due on 12th April. Hard copy must be submitted on or before 12:00 noon in the designated assignment box (the location of which will be advised closer to the due date). An Assessment Cover Sheet must be submitted with your assignment. The standard Assessment Cover Sheet is available from the Current Students web site (see Part C). The electronic version of your assignment must be submitted through the Blackboard assessment submission system (Turnitin) on the same day but you have until to 8 pm to do so. Only one member of the team needs to make an electronic submission.
Please ensure you keep a copy of all submitted assessments and backup any electronic data.
e) Extensions and Late Submission
There will be no extensions. Late assignment will incur a penalty of 5% per day, up to a maximum of 5 working days. After 5 working days, a zero result will be recorded.
Assessment due dates are published in Unit Outlines at the start of the teaching period and will not normally be extended except where students had their studies adversely affected by acute illness, misadventure or other extraordinary cause or circumstance reasonably beyond their control. Students who need to request an extension of time to the due date for a piece of assessment (excluding end of teaching period final examinations) should contact their Unit Convenor directly to discuss their circumstances.
f) Referencing
To avoid plagiarism, you are required to provide a reference whenever you include information from other sources in your work. Further details regarding plagiarism are available in Section C of this document.
Referencing conventions required for this unit should follow Harvard referencing style.
Helpful information on referencing can be found at
http://www.swinburne.edu.au/lib/studyhelp/harvard-quick-guide.pdf
g) Teamwork Guidelines
A team assignment is the collective responsibility of the entire team, and if one member is temporarily unable to contribute, the team should be able to reallocate responsibilities to keep to schedule. In the event of longer-term illness or other serious problems involving a team member, it is the responsibility of the other members to immediately notify the Unit Convenor or relevant tutor. Team submissions must be submitted with an Assignment Cover Sheet, signed by all members of the group. All team members must be satisfied that the work has been correctly submitted. Any penalties for late submission will generally apply to all team members, not just the person who submitted.
Required Textbook(s):
Textbook: Horngren, Datar, and Rajan; Cost Accounting A Managerial Emphasis, 15th edition, Prentice Hall, New Jersey. 2015. (Note: Tutorial Problems will predominantly come from this text.)
Recommended Reading Materials
Porter, M. E. 1980, Competitive Strategy: Techniques for Analyzing Industries and Competitors, The Free Press, New York.
Pearce, J.A. and Robinson, R. B. (2007), Strategic Management, 10th edition, McGraw-Hill Irwin (or later editions).
Other Resources
Comments
Post a Comment