Australian School of Business Accounting ACCT2522 MANAGEMENT ACCOUNTING 1 Course Outline Semester 1, 2012 Table of Contents PART A: COURSE-SPECIFIC INFORMATION STAFF CONTACT DETAILS 2 COURSE DETAILS 2. 1 2. 2 2. 3 2. 4 2. 5 3 Teaching Times and Locations Units of Credit Summary of Course Course Aims and Relationship to Other Courses Student Learning Outcomes LEARNING AND TEACHING ACTIVITIES 3. 1 Approach to Learning and Teaching in the Course 3. 2 Learning Activities and Teaching Strategies 4 ASSESSMENT 5 4. 1 Formal Requirements 4. 2 Assessment Details COURSE RESOURCES 6
COURSE EVALUATION AND DEVELOPMENT 10 7 COURSE SCHEDULE 11 PART S: KEY POLICIES, STUDENT RESPONSIBILITIES AND SUPPORT 9 ACADEMIC HONESTY AND PLAGIARISM STUDENT RESPONSIBILITIES AND CONDUCT Workload Attendance General Conduct and Behaviour Occupational Health and Safety Keeping Informed SPECIAL CONSIDERATION AND SUPPLEMENTARY EXAMINATIONS STUDENT RESOURCES AND SUPPORT 1 STAFF CONTACT DETAILS Position Name Lecturer/tutor Nicole Ang Linda Chang Tutor Mandy Cheng Kar Ming Chong Truman Mak Lecturer-inyee Shih Phua Kevin Teo Angela Trinh Teaching Jonathan Assistant/ tutor Yuen * Please use this email address for administrative enquiries, please email address. Email Phone 9385 5832 9385 5817 9385 6343 9385 5916 9385 6283 9385 5812 Quad 3089 [email protected] edu. au** Room Quad 3097 Quad 3074 Quad 3108 Quad 3096 Quad 3062 all academic enquires from week 1 onwards.
For the relevant person directly using his/her staff email Students will be notified of staff consultation hours during the lectures in week 1 . You their regular consultation hours. Each staff member will be available for up to two hours per week to conduct consultations on a drop-in basis or via phone. Staff will ot conduct any extensive consultations by email unless they indicate a personal preference to do so. Common etiquette must be observed when conducting any written communication with staff members. In the case of email, make sure that your message: (1) Is sent from your official UNSW Zmail account (e. g. , z222… @zmail. unsw. edu. u); (2) Contains proper salutations and sign-offs; (3) Contains your full name and student identification number; and (4) Has been checked for spelling, and does not contain short hand or text/SMS. If your email does not meet the requirements above, do not expect a response. Please be aware that taff members will only address any (small) email queries during their consultation times, after they have dealt with drop-in students and phone queries. 2 COURSE DETAILS Lectures start in Week I(to Week 12). The Times and Locations are: ACCT2522 lecture locations Lecture Day Time Keith Burrows Theatre Mon 12:00 – 14:00 Mathews Theatre A -rue 14:00 – 16:00 c 18:00 – 20:00 ACCT2522 – Management Accounting 1 Tutorials start in Week 2 (to Week 13). A full list of tutorials, times and tutors will be on the Course Website.
Please note the following: 0 You should attend the tutorial in which you are enrolled. If, however, you are nable to attend your class due to illness or other extenuating circumstances, please attend another class to ensure that you do not miss out on the material covered. Obtain a note from the tutor of your substitute class to verify attendance, and provide it to your tutor the following week. However, you must attend your enrolled tutorial for relevant assessments (see Part A Section 4. 2 for details). The course is worth 6 units of credit. There is no parallel teaching in this course. This course examines management accounting practices directed towards the effective and efficient use of organisational resources.
This includes the design and operation of management accounting systems for planning and control purposes; the use of management accounting practices to support effective resource management and to achieve process improvement; and the study of behavioural implications of management accounting practices and how the latter are shaped by human processes. This course is offered as part of an accounting major, double major or disciplinary requisite for this course is ACCTI 51 1 Accounting and Financial Management 1B. This course also constitutes part of the core curriculum of studies required by CPA Australia and the Institute of Chartered Accountants in Australia.
This course builds on the basic cost accounting knowledge gleaned in ACCTI 51 1; and further presents various management accounting practices and techniques that are adopted to ensure that organizational resources are used effectively and efficiently in creating value for customer and shareholders. As part of the course, we explore how the management of customer value parameters (such as cost, quality, and time) is critical to value creation; and how management accounting practices can support value creation. Specifically, students will be informed of three main interrelated themes as follows: 2. 3. The technical design and operation of management accounting technologies and systems; The role of such technologies and systems in supporting effective resource management and process improvement; and The manner in which these technologies and systems affect, and are affected in turn, by human processes within organisations.
We aim to encourage critical thinking about issues that may arise as these themes are covered, and to improve students’ abilities to address such issues with confidence and reativity in a professional and work-based context. This course draws upon business practices, contemporary and international research, and cases to explore issues that are raised. In addition, the course will also prepare you for ACCT3583 Management Accounting 2. By the end of this course, you should be able to: 1 . Describe and adopt a processual and dynamic view of organisations. 2. Understand the importance of accurate costing, and apply different costing techniques and systems to achieve this aim. 3.
Explain how management accounting technologies can be used to constructively improve quality, and support innovation. . Identify, evaluate, and utilise relevant management accounting information in making various operational, investment, and pricing decisions. 5. Recognise how management control systems can influence behaviour, and apply this knowledge in designing performance measurement systems and incentive packages that motivate the achievement of organisational goals. 6. Appreciate how the technical and social contexts of organisations affect value generation. 7. Learn independently and assume responsibility for your learning process. 8.
Demonstrate an understanding of the organizational context and a tolerance for mbiguity when applying knowledge and problem-solving skills to specific cases. ASB Graduate Attributes This course contributes to your development of the following Australian School of Business Graduate Attributes, which are the qualities, skills and understanding we want you to have by the completion of your degree: Learning Outcomes 8 Critical thinking and problem solving ASB GA No. Communication Teamwork and leadership Social, ethical and global perspectives In-depth engagement with relevant disciplinary knowledge Professional skills – Management Accounting 1 3 LEARNING AND TEACHING ACTIVITIES . Approach to Learning and Teaching in the Course At university, the focus is on your self-directed search for knowledge, and the assessments in this course are designed with this in mind. Lectures, tutorials, textbooks, assessments and other resources are all provided to help you fully comprehend and appreciate the concepts of this subject. It is up to you to choose how much work you do in each part of the course: preparing for classes; completing assessments; studying for exams; and seeking assistance or extra work to extend and clarify your understanding. You must choose an approach hat best suits your learning style and goals in this course. Tutorial questions and selfstudy questions are provided to guide your learning process.
It is important to keep upto-date as the material covered in each week builds on the material covered in prior weeks. 3. 2 Learning Activities and Teaching Strategies Lectures The purpose of lectures is to introduce and explain concepts that are critical to the core themes of the course, and to provide a logical structure for the topics. Each lecture will provide a short overview of the topic and then focus on explaining key oncepts, frameworks, and issues. In order to maximise the benefits of attending lectures, students are encouraged to read the relevant study materials thoroughly before attending lectures. Lecture notes will be posted on Blackboard in the week prior to the lecture being held.
Tutorials Tutorials constitute the core learning experience of this course. During tutorials, students will be encouraged to discuss and critique accounting concepts in a group solve problems via homework questions and class exercises. Tutorial questions will be posted on Blackboard in the week prior to the tutorial being eld. It is essential that you read the relevant course materials and prepare written responses to tutorial questions prior to the tutorial each week. Self-study Self-study is a key element of the learning design of this course. From time to time, self-study materials will be posted on Blackboard to facilitate deeper learning of core elements of the course.
The aim of these self-study questions is to encourage students to assume responsibility for the learning process, and to make the tutorials more effective. Thus onus is on students to review and complete these materials. Staff will be available in consultation hours to assist with difficulties experienced with self-study materials. 4 ASSESSMENT 4. 1 Formal Requirements All assessment tasks are compulsory to ensure that you have every opportunity to illustrate your knowledge of the course material. Failure to complete an assessment task may result in students being refused permission to sit the final examination, and being given an “Unsatisfactory Fail” (UF) grade for this course.
In order to pass this course, students must satisfy the following three criteria: (a) Achieve a composite mark of at least 50%; and Satisfactorily complete all assessment tasks (see below) or submit appropriate documentation relating to your failure to complete a task to the Lecturer-incharge; and Achieve a satisfactory level of performance in the final exam. This usually means a minimum mark of 50%. Any student having an overall mark of 50% or more but less than 50% in the final examination will be given an UF grade. Please note that there will only be ONE supplementary exam for the final exam. It is the student’s responsibility to ensure that he or she is available on the date of the supplementary exam (see Part B Section 3 for details).