Management Accounting (11213)

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Management Accounting

Available teaching periods	Delivery mode	Location
View teaching periods	Flexible On-campus Online real-time	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)

Introduction

The unit covers the fundamental concepts and tools used by accountants to provide information for management planning and control, as well as identify and measure the cost of products and services for performance reporting purposes.

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 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 - 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 Making

Corequisites

None.

Incompatible units

6253 Management Accounting PG

Equivalent units

6375 Management Accounting

Assumed knowledge

Basic Mathematics.

Availability

Availability for enrolment in 2025 is subject to change and may not be confirmed until closer to the teaching start date.

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
2025	Bruce, Canberra	Semester 2	28 July 2025	Online real-time	Dr Yaser Paracha
2025	Bruce, Canberra	Semester 2	28 July 2025	On-campus	Dr Yaser Paracha
2025	UC College, Bruce, ACT	UC College Trimester 3	15 September 2025	On-campus	Mr Saeed Uz Zaman Khan

Timetable

The information provided should be used as a guide only. Timetables may not be finalised until week 2 of the teaching period and are subject to change. Search for the unit timetable.

Resources

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

Assessment requirements

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 must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.

Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.

UC students have to complete the annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).

UC uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.

Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and 91Porn (Student Conduct) Rules 2023. For further advice, visit Study Skills.

Student responsibility

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).

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