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ACC3114 Management Accounting II

Semester 1, 2019 Online
Short Description: Management Accounting II
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce
Student contribution band : Band 3
ASCED code : 080101 - Accounting
Grading basis : Graded


Examiner: 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


Management accounting provides fundamental knowledge needed to succeed in business. The course develops student’s understanding of this fundamental knowledge to equip them with the necessary tools and techniques to navigate the contemporary commercial world.


This course builds on student's knowledge of management accounting from ACC2113 Management Accounting 1. To do this it commences with a review of performance measurement. Service organisations, pricing decisions, customer profitability analysis and some operational management techniques are examined in some detail. Sustainability is also briefly covered. Finally, the course encourages students to critically evaluate the role of information provision and the purpose of an organisation through the lens of the historical development of management accounting practices.


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

  1. integrate theoretical and technical management accounting knowledge
  2. critically apply theoretical and technical accounting knowledge and skills to solve routine management accounting problems.


Description Weighting(%)
1. The changing role of the management accountant 9.00
2. Performance measurement and evaluation 24.00
3. Management accounting for service organisations 8.00
4. Operations management techniques 34.00
5. Information for decision making 16.00
6. Management accounting theory and reflections 9.00

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. (

Langfield-Smith, K, Thorne, H, Smith, D & Hilton, R 2017, Management accounting: information for creating and managing value, 8th edn, McGraw Hill, Sydney, New South Wales.

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.
Bebbington, J, Unerman, J & O'Dwyer, B 2014, Sustainability accounting and accountability, 2nd edn, Routledge, Abingdon, UK.
Hart, J, Wilson, C & Fergus, C 2012, Management accounting: principles and applications, Pearson, Frenchs Forest, New South Wales.
Horngren, CT, Datar, SM, Foster, G, Rajan, MV, Ittner, C, Wynder, M, Magurie, W & Tan, R 2015, Cost accounting: a managerial emphasis, 15th global edn, Pearson Education, Harlow, Essex.

Student workload expectations

Activity Hours
Directed Study 36.00
Independent Study 129.00

Assessment details

Description Marks out of Wtg (%) Due Date Notes
ONLINE TEST 1 30 10 29 Mar 2019
ASSIGNMENT 100 20 03 May 2019
ONLINE TEST 2 30 10 24 May 2019
EXAMINATION 100 60 End S1 (see note 1)

  1. This is a restricted examination. The total working time for the examination is 2 hours. The examination date will be available via UConnect when the official examination timetable has been released.

Important assessment information

  1. Attendance requirements:
    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:
    Students should refer to the Assessment Procedure (point 4.2.4)

  4. Requirements for student to be awarded a passing grade in the course:
    To be assured of receiving a passing grade a student must obtain at least 50% of the total weighted marks available for the course (i.e. the Primary Hurdle), and have satisfied the Secondary Hurdle (Supervised), i.e. the end of semester examination by achieving at least 40% of the weighted marks available for that assessment item.

    Supplementary assessment may be offered where a student has undertaken all of the required summative assessment items and has passed the Primary Hurdle but failed to satisfy the Secondary Hurdle (Supervised), or has satisfied the Secondary Hurdle (Supervised) but failed to achieve a passing Final Grade by 5% or less of the total weighted Marks.

    To be awarded a passing grade for a supplementary assessment item (if applicable), a student must achieve at least 50% of the available marks for the supplementary assessment item as per the Assessment Procedure (point 4.4.2).

  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 only to specific materials during the examination. The only materials that candidates may use in the restricted examination for this course are:
    1. writing materials. These must be non-electronic and free from material which could give the student an unfair advantage in the examination.
    2. a calculator which cannot hold textual information. The student must indicate on the examination paper the make and model of any calculator(s) used during the examination.
    3. an unmarked non-electronic translation dictionary (but not technical dictionary). A student whose first language is not English may take a translation dictionary into the examination room. A translation dictionary 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.

  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. 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