最新糖心Vlog

On successful completion of this course, students will be able to:

1. Explain the role of management accounting information in assisting management in undertaking planning, performance measurement, controlling and decision-making.
 
2. Apply traditional and contemporary approaches to product costing in job, process, & acivity based costing environments.
 
3. Use standard costs to prepare budgets for planning and control purposes.
 
4. Identify relevant information for decision making purposes in order to produce financial analyses for a range of decisions such as product-mix, pricing, outsourcing and special orders.
 

Online Learning

Students will need to purchase access to the MyAccounting/Mastery facility that accompanies the text book. Details relating access to this facility will be available on the course web site
Course website link:

Students are required to have acccess to the prescribed text book:

"Mangement Accounting - Information for Creating Value" 8th Edition by Kim Langfield-Smith, David Smith, Paul Andon, Helen Thorne and Ronald W Hilton

a hard copy is vaialable in the book shop.

You could choose to purchase the ebook verion from McGraw-Hill on line at:
 

This course is taught through:
· Lectures – to provide an outline of work to be covered.
· Tutorials – to give opportunity for reflection on and the application of materials covered in lectures and to discuss issues relating to course matter.

Please check your student email and MyUni as course-related announcements are communicated via email.
Consultation hours of the tutors will be advised on MyUni Course homepage.

This course is provided in internal mode and contains:
· 2 hours lecture per week for 12 weeks
· 1 hours tutorial per week for 11 weeks (tutorial begins in Week 2)

The 最新糖心Vlog expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course, of private study outside of your regular classes.

Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

Please refer to Access Adelaide for your timetable and enrolment details:
www.adelaide.edu.au/access/

Tutorial classes will be held weekly commencing Week 2 beginning Monday 30 July 2018. Membership of tutorial classes is to be finalised by the end of the second week of semester. Students wishing to swap between tutorial classes after this time are required to present their case to the Lecturer-in-Charge, but should be aware that such a request may not be approved.

Tutorials are an important component of your learning in this course. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.

Lecture Schedule for semester 2

Week	Week beginning	Topic	Reading
1	23 July	Introduction to Management Accounting      Information for creating Value      Cost Terms and Concepts	Chap 1 Chap 2
2	30 July	Costing Systems      Cost Behaviour, Cost Drivers , &        Cost Estimation      Overheads	Chap 3   Chap 7 pp 291-307
3	6 August	Costing Systems      Product Costing Systems      Process Costing	Chap 4 Chap 5
4	13 August	Costing Systems      Activity Based Costing      Service Costing      Responsibility Centre & Support Dpt      Costing	Chap 8 Chap 6 Chap 7 pp 307-328
5	20 August	Managing Suppliers and Customers Managing Costs and Quality	Chap 15 Chap 16
6	27 August	Mid Semester Test
7	3 September	Budgets    Budgeting Systems    Standard Costs – Material and Labour    Variances	Chap 9 Chap 10 pp 476-494
8	10 September	Budgets      Cost Control – Responsibility      Flexible Budgets      Overhead Variances	Chap 10 pp 494-506 Chap 11
	Mid Semester Break 15 – 30 September
9	1 October	Performance Measurement      Managing and Reporting      Financial Measures and Incentive      schemes	Chap 12 Chap 13
10	8 October	CVP Relevant Costs and Revenues	Chap 18 Chap 19
11	15 October	Strategic Performance Pricing	Chap 14 Chap 20
12	22 October	Sustainability Exam Prep	Chapter 17

The assessment details will be available on MyUni and explained in Lecture 1
All lectures, tutorials and set readings are examinable

NOTES ON ASSESSMENT

1. In order to pass this course students must achieve an overall minimum grade of 50% as well as at least 45% in the final exam.

2. Any written assignment must be presented using the appropriate Microsoft program, i.e., MSWord, Excel, etc.

3. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Marks may be deducted in the final examination because of poor hand-writing.

4. Students in this course are not permitted to take a DICTIONARY (English or English-Foreign) into the examination.

5. The use of a non-programmable calculator incapable of storing text in the examination is permitted in this course.

Assessment details will be as below

Assessment items	Due Date	Weight (%)
Tutorial Participation		10
Individual Assignment	Thursday Oct 1 4 pm	15
Mid-semester test	Scheduled for week 6	15
Final exam	TBA	60

Presentation of Assignments

· Please must retain a copy of all assignments submitted.
· All individual assignments must be attached to an ‘Assignment Cover Sheet’, which is signed and dated by the student before submission. Lecturers will withhold student’s results until such time as the student has signed the Assignment Cover Sheet.
· All group assignments must be attached to a ‘Group Assignment Cover Sheet’, which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.

Lecturers can refuse to accept assignments, which do not have a signed acknowledgement of the 最新糖心Vlog’s policy on plagiarism.


Assignment Guidelines including Referencing Details

A copy of the Postgraduate Programs: Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from 


This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations etc.
In preparing any written piece of assessment for postgraduate studies it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)
The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided on page 6 of the Communication Skills Guide.


Late Assignment Submission

Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer in charge of the course before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by a 5% of the available marks for each day that it is late.


Return of Assignments

Lecturer’s aim to mark and return assignments to students within two (2) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from either their tutorials or lectures. If assignments aren’t collected after two (2) weeks, the assignments will be available at the Student Hub for two (2) weeks. The remaining assignments will only be posted out to the students, if the correct mailing addresses are on the assignments.