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ACC3114 Management Accounting II

Semester 1, 2011 External Toowoomba
Units : 1
Faculty or Section : Faculty of Business
School or Department : School of Accounting, Economics and Finance

Contents on this page


Examiner: Suzy Byrne
Moderator: Claire Beattie


Pre-requisite: ACC2113

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at <//>.


This course comprises an extension of some topics studied in Management Accounting I, as well as an expansion into other areas. Extensions include pricing decisions, customer profitability analysis, mix variances, joint product costing and spoilage/rework. Quantitative models such as PERT/Cost budgeting and linear programming are introduced. The course also explores impacts on Management Accounting of contemporary management philosophies and techniques in relation to JIT, quality, transfer pricing, performance measurement and questions the relevance of various aspects of traditional management accounting.


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

  1. demonstrate revenue and cost allocation procedures involved in pricing decisions, customer profitability analysis, and revenue analysis
  2. compute input mix and yield variances
  3. appreciate the calculations required in joint product costing
  4. utilise quantitative techniques (such as PERT and LP) for planning and control
  5. utilise techniques appropriate to process costing with spoilage, rework and scrap
  6. understand the issues and demonstrate the principles involved in transfer pricing policy formulation and implementation
  7. utilise various techniques to evaluate organisational segment performance
  8. be familiar with and appraise contemporary management philosophies and practices such as JIT, quality, transfer pricing, performance measurement, and their impacts on management accounting.


Description Weighting(%)
1. Pricing decisions and cost management 8.00
2. Revenue analysis and extended sales variances 8.00
3. Input mix and yield variances 8.00
4. Joint product costing 9.00
5. Project evaluation review technique (PERT) 8.00
6. Linear programming 8.00
7. Spoilage, rework and scrap 8.00
8. Quality, time and the theory of constraints 9.00
9. Inventory management 9.00
10. Control systems and transfer pricing 8.00
11. Performance measurement 9.00
12. Management accounting: reflections 8.00

Text and materials required to be purchased or accessed

ALL textbooks and materials available to be purchased can be sourced from USQ's Online Bookshop (unless otherwise stated). (

Please contact us for alternative purchase options from USQ Bookshop. (

  • Horngren, CT, Datar, SM & Foster, G, Rajan, M & Ittner, C 2009, Cost accounting: a managerial emphasis, 13th edn, Pearson Prentice-Hall, Upper Saddle River, New Jersey.

Reference materials

Reference materials are materials that, if accessed by students, may improve their knowledge and understanding of the material in the course and enrich their learning experience.
  • Hansen, DR, Mowen, MM & Guan, L 2009, Cost management: accounting and control, 6th edn, Thomson/South Western, Mason, Ohio.
  • Kinney, MR, Raiborn, CA & Barfield, JT 2010, Cost accounting: foundations and evolutions, 8th edn, Thomson/South-Western, Mason, Ohio.
  • Langfield-Smith, K, Thorne, H & Hilton, RW 2009, Management accounting: information for creating and managing value, 5th edn, McGraw-Hill, North Ryde, New South Wales.

Student workload requirements

Activity Hours
Assessments 20.00
Directed Study 93.00
Private Study 52.00

Assessment details

Description Marks out of Wtg (%) Due Date Objectives assessed Graduate skill Level assessed Notes
CMA TEST 1 100 0 25 Mar 2011 NULL U2,U3 2,2
MID-SEMESTER TEST 20 20 30 Mar 2011 1,2,3 U2,U3,U8 2,2,2
CMA TEST 2 100 0 29 Apr 2011
ASSIGNMENT 100 20 13 May 2011 3,4 U2,U3,U4,U8 2,2,2,2
CMA TEST 3 100 0 03 Jun 2011
2-HOUR EXAMINATION 100 60 End S1 All U2,U3 2,2 (see note 1)

  1. The examination is scheduled to be held in the end-of-semester examination period. Students will be advised of the official examination date after the timetable has been finalised.

Graduate qualities and skills

Elements of the following USQ Graduate Skills are associated with the sucessful completion of this course.
Problem solving (U2)Intermediate (Level 2)
Academic, professional and digital literacy (U3)Intermediate (Level 2)
Written and oral communication (U4)Intermediate (Level 2)
Management, planning and organisational skills (U8)Intermediate (Level 2)

Important assessment information

  1. Attendance requirements:
    If you are an international student in Australia, you are advised to attend all classes at your campus. For all other students, there are no attendance requirements for this course. However, it is the students' responsibility to study all material provided to them or required to be accessed by them to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

  2. Requirements for students to complete each assessment item satisfactorily:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks. (Depending upon the requirements in Statement 4 below, students may not have to satisfactorily complete each assessment item to receive a passing grade in this course.)

  3. Penalties for late submission of required work:
    If students submit assignments after the due date without prior approval of the examiner, then a penalty of 5% of the total marks gained by the student for the assignment may apply for each working day late up to ten working days at which time a mark of zero may be recorded.

  4. Requirements for student to be awarded a passing grade in the course:
    To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course.

  5. Method used to combine assessment results to attain final grade:
    The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative assessment items in the course.

  6. Examination information:
    This is a restricted examination. Candidates are allowed access to specific materials during the examination. The only materials that candidates may use in the restricted examination for this course are: writing materials (non-electronic and free from material which could give the student an unfair advantage in the examination); and calculators which cannot hold textual information (students must indicate on their examination paper the make and model of any calculator(s) they use during the examination). In addition, students whose first language is not English, may, take an appropriate unmarked non-electronic translation dictionary (but not technical dictionary) into the examination room. Dictionaries with any handwritten notes will not be permitted. Translation dictionaries will be subject to perusal and may be removed from the candidate?s possession until appropriate disciplinary action is completed if found to contain material that could give the candidate an unfair advantage. Students are not permitted to take mobile telephones, pagers or other electronic means of communication into the examination room.

  7. Examination period when Deferred/Supplementary examinations will be held:
    Any Deferred or Supplementary examinations for this course will be held during the next examination period.

  8. University Student Policies:
    Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene University policies and practices. These policies can be found at

Assessment notes

  1. Assignments: (i) The due date for an assignment is the date by which a student must submit the assignment to the USQ. (ii) Students must retain a copy of each item submitted for assessment. This must be produced within 24 hours if required by the examiner. (iii) In accordance with university policy, the examiner may grant an extension of the due date of an assignment in extenuating circumstances. (iv) The examiner will normally only accept assignments which are electronically submitted through the USQ Study Desk for this course.

  2. Referencing in assignments: Harvard (AGPS) is the referencing system required in this course. Students should use Harvard (AGPS) style in their assignments to format details of the information sources they have cited in their work. The Harvard (AGPS) style to be used is defined by the USQ Library's referencing guide at <//>.

  3. Course weightings: Course 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 assessed in assignments.

  4. Deferred work: Students who, for medical, family/personal, or employment-related reasons, are unable to complete an assignment or to sit for an examination at the scheduled time may apply to defer an assessment in a course. Such a request must be accompanied by appropriate supporting documentation. One of the following temporary grades may be awarded: IDS (Incomplete - Deferred Examination); IDM (Incomplete Deferred Make-up); IDB (Incomplete - Both Deferred Examination and Deferred Make-up).

Other requirements

  1. Computer, e-mail and Internet access: Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at <//>.