Year No. Offer Mode Description Cred. Pts 99 52113 S3 X COST & MANAGEMENT ACCT'G 1.00
52002+55501
This unit focuses on an analysis of the behaviour of costs, particularly as they influence and affect management decision-making. The unit reviews the process of budgeting (operational and financial) as an aid to management in planning and controlling business activities. Also included is a study of the principles of Job and Process Costing systems, as well as various other facets of accounting which support management decision-making.
Completion of this unit should enable students to:
Description Weighting(%)
- The management accounting environment and cost 5.00 terminology
- Cost Behaviour and Estimation 10.00
- Cost-volume-profit analysis 10.00
- Costing systems 15.00
- Cost allocation 10.00
- Process costing 10.00
- The budgeting process and responsibility accounting 15.00
- Standard costs and variance analysis 15.00
- Information for the decision making process 10.00
NB Computer Hardware/Software requirements are set out in the
Introductory Booklet
Barfield J T, Raiborn C A, & Kinny M R, 1998, 'Cost Accounting:
Traditions and Innovations', 3rd edn, South-Western College
Publishing.
Horngren, C.T., Foster, G., Datar S M, Black T, and Gray P, 1996,
`Cost Accounting in Australia - A Managerial Emphasis', 8th edn,
Prentice Hall.
Hansen, D.R., and Mowen, M.M., 1997, `Management Accounting', 4th
edn., South Western.
Langfield-Smith, K., Throne, H., and Hilton, R.W., 1998, `Management
Accounting: an Australian Perspective', 2nd edn, McGraw-Hill.
ACTIVITY HOURS Directed Study 56 Private Study 69 Assessments 40
No *F/S Marks Due Description Wtg(%) LBL WWW 1 S 20.00 10/12/99 CMA TEST 1 5.00 Y N 2 S 20.00 31/12/99 CMA TEST 2 5.00 Y N 3 S 20.00 10/01/00 ASSIGNMENT 20.00 Y N 4 S 20.00 21/01/00 CMA TEST 3 5.00 Y N 5 S 100.00 END S3 3 HOUR EXAMINATION 65.00 N N
1 TO GAIN A PASSING GRADE IN THE UNIT A STUDENT MUST:
a) obtain a passing mark in aggregate for the unit's assessment
items, AND
b) obtain a passing mark in the formal exam AND
c) perform satisfactorily in the assignment and CMA Tests.
2 Students must retain a copy of all pieces of assessment which
must be produced if/when required by the lecturer.
3 LATE ASSIGNMENTS
3.1 All assessments submitted after the due date (and not approved
for extension) in accordance with university policy will be
penalised 20% per working day.
3.2 If students submit assignments after the due date and wish to
claim extenuating circumstances then they shall provide validated
documentary evidence with the assignment, explaining the
circumstances.
3.3 The unit examiner shall consider the statement accompanying a
late assignment and decide on the outcome.
4 Assignments not submitted in the appropriate assignment folders
will be deemed as not being received.
5. DISHONEST ACTIONS
5.1 Any student who is alleged to having performed a dishonest action
relating to any assessment in the unit will have a course of
action taken against him/her as outlined in the Academic
Regulations.
5.2 Pieces of assessment should be the work of individual students.
Joint pieces of assessment are not permitted unless written
approval has been obtained from the unit leader.
5.3 dishonest action in relation to assessment includes: copying or
attempting to copy the work of others; use of or attempting to
use information prohibited from use in that form of assessment;
submitting the work of another as your own; consciously
committing acts of plagiarism, ie taking and using another's
thoughts or writings as one's own with intent to deceive, which
occurs when paragraphs, sentences, a single sentence or
significant parts of a sentence which are copied irectly, are not
enclosed in quotation marks and appropriately footnoted or
referenced in the text direct quotations are not used, but text
is paraphrased or summarised, and the source of the material is
not acknowledged by footnoting or other reference in the text.
6 DEFERRED EXAMINATIONS
6.1 Deferred examinations will be granted at the Dean's discretion in
the case of medical or compassionate circumstances having regard
to item 1. If a deferred examination has been granted students
shall normally sit the deferred examination in the semester in
which the unit is next offered, BUT NO LATER THAN THE NEXT
SEMESTER 3 EXAMINATION PERIOD. If, for whatever reason, this
deferred examination is not taken then the student will be graded
`F'.
6.2 Medical evidence on the appropriate University of Southern
Queensland medical certificate or doctor's certificate must be
received by the Faculty Administrator no later than twenty-one
(21) days after examination date. A medical certificate must be
dated with the same date as the period of illness for which the
absence from examination is being sought and clearly indicate the
student's name and, if possible, student number. (Retrospective
medical certificates will not be accepted for either assignment
work or examinations.) Only original or certified medical
certificates will be accepted.
6.3 A student's medical condition must be stated clearly (IN
ENGLISH). (Certificates stating a student has a `Medical
Condition' may not be sufficient grounds for deferment of
examination). Medical evidence must cover the student for the
day(s) of the missed examination(s).
6.4 Requests must be in writing to the Faculty Administrator clearly
stating the student name and number, unit number of the
examination missed due to illness and current address. Deferral
of an examination CANNOT be granted on an existing deferral in
that unit.
6.5 Requests on grounds other than medical MUST BE supported by
documentation.
6.6 Students must have submitted a genuine attempt at all mandatory
assessment items.
6.7 Students who have a medical condition or have genuine
compassionate or work related problems on the day of the
examination are advised to obtain documentary evidence and NOT
attempt the examination. If a student makes an attempt at the
examination, the assessment item will be marked and a grade
awarded. In these cases, a student cannot, after receiving a
`Fail' grade, request a deferred examination or special
consideration.
6.8 Students who have been granted deferred examinations will not be
granted a waiver of prerequisites, without the permission of the
Heads of Department, in subsequent semesters (if they do not have
a passing grade).
7 Unit weightings of topics should not be interpreted as applying
to the number of marks allocated to questions testing those
topics in an examination paper. The examination may test material
already tested in assignments.
8 Mechanised erasers are not permitted in exam venues.
9 The examination will be restricted. Students will be allowed to
bring a quiet, battery-operated non-programmable calculator into
the examination. Dictionaries are NOT to be used in the
examination.
10 Students should also refer to the Faculty of Commerce `Guide to
Policies and Procedures' section of the University Handbook for
further information on the above matters.
11 Computer/software requirements are outlined in the introductory
booklet for external students or will be outlined in the initial
lecture for internal students.