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ACC5213 Management Accounting with a Strategic Perspective

Semester 1, 2020 Online
Short Description: Mgt Acctng w Strat Perspective
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: Christina James


Pre-requisite: (ACC5000 or ACC5202) and ACC8000

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


The purpose of this course is to introduce students firstly to the management accounting tools and concepts that are used in contemporary businesses, and secondly, provide students with advanced management accounting skills. The course aims to have students not only gain an understanding of traditional as well as contemporary management accounting tools and concepts but also to provide an opportunity for students to demonstrate an application of their knowledge of these tools and concepts to specific situations provided within the assessment process.


This course develops the threshold learning outcomes in the areas of knowledge and application skills. This course focuses on the provision and use of management accounting information for three purposes, first for planning, second, for control and evaluation purposes, and third, for decision making. In addition to the fundamental tools and concepts, this course will broaden the scope of the information used for planning, control and evaluation and decision making from a strategic perspective.


On completion of this course students should be able to:

  1. integrate traditional, contemporary and advanced theoretical and technical management accounting knowledge for planning, control and evaluation, as well as decisions making;
  2. critically apply traditional, contemporary and advanced theoretical and technical accounting knowledge and skills to solve emerging and/or advanced management accounting problems that require planning, control and evaluation, as well as decisions making from a strategic perspective;
  3. apply the information literacy, numeracy and computer skills required by accountants to access relevant data from research and business literature sources and use contemporary and advanced analytical techniques.


Description Weighting(%)
1. Introduction to management accounting with a strategic perspective for the management accounting environment and cost terminology 7.00
2. Variable and absorption costing 9.00
3. Cost behaviour and estimation 6.00
4. Cost volume profit analysis and relevant information for decision making 9.00
5. Process and job costing 9.00
6. Budget and management control 18.00
7. Activity based costing method and activity based management analysis 9.00
8. Balanced Scorecard Techniques and Issues 18.00
9. Integrated contemporary issues in strategic management accounting 15.00

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, Rajan, M, Maguire, W & Tan, R 2018, Horgren’s Cost Accounting A Managerial Emphasis, 3rd edn, Pearson Australia, Melbourne, Australia.
(Australian edition.)
Computer hardware/software requirements are set out in the Introductory Book.

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.
Langfield-Smith, K, Thorne, H & Hilton, RW 2018, Management accounting: information for creating and managing value, 8th edn, McGraw Hill, North Ryde, New South Wales.

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 20 10 03 Apr 2020
ASSIGNMENT 100 30 18 May 2020
ONLINE EXAM 100 60 End S1 (see note 1)

  1. This will be an online exam. Students will be provided further instruction regarding the exam by their course examiner via StudyDesk. The examination date will be available via UConnect when the Alternate Assessment Schedule has been released.

Important assessment information

  1. Attendance requirements:
    It is the students' responsibility to attend and participate appropriately in all activities scheduled for them, and 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:
    Due to COVID-19 the requirements for S1 2020 are: To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks for that item.

    Requirements after S1, 2020:

    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:
    Due to COVID-19 the requirements for S1 2020 are: To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course.

    Requirements after S1, 2020:

    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:
    Due to COVID-19 the requirements for S1 2020 are: An Open Examination is one in which candidates may have access to any printed or written material and a calculator during the examination.

    Requirements after S1, 2020:

    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 (non-electronic and free from material which could give the student an unfair advantage in the examination)
    2. 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)

  7. Examination period when Deferred/Supplementary examinations will be held:
    Due to COVID-19 the requirements for S1 2020 are: The details regarding deferred/supplementary examinations will be communicated at a later date.

    Requirements after S1, 2020:

    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

Other requirements

  1. Computer/software requirements are outlined in the Resources Section for online students.

Date printed 19 June 2020