BUSMGT 735 : Management Accounting

Business and Economics

2022 Quarter One (1222) (15 POINTS)

Course Prescription

Design and management of revenue and cost management systems. Analysis of Budgets and standards, costing system, cost systems for decision-making and control, performance appraisal, and contemporary related issues.

Course Overview

The aim of this course is to provide a platform of essential techniques for management accounting in practice as well as leading on to the course in strategic management accounting (BUSMGT 734). This course provides the basic competencies for careers in management accounting and business consulting as well as being an essential course for the professional accounting body qualifications.

Course Requirements

Prerequisite: 60 points from BUSMGT 711–714 with at least a B- average

Capabilities Developed in this Course

Capability 1: Disciplinary Knowledge and Practice
Capability 2: Critical Thinking
Capability 3: Solution Seeking
Capability 4: Communication and Engagement
Capability 5: Independence and Integrity

Learning Outcomes

By the end of this course, students will be able to:
  1. Explain the role and purpose of management accounting (Capability 1)
  2. Identify and critically evaluate the appropriateness of different cost accounting systems in different contexts (Capability 2, 3 and 5.1)
  3. Implement management control systems and analyse company performance (Capability 2 and 4.3)
  4. Apply business communication strategies and principles to prepare effective communication in both written and oral formats (Capability 4.1, 4.2 and 5.2)

Assessments

Assessment Type Percentage Classification
Discussions 15% Group & Individual Coursework
Test 20% Individual Test
Assignments 20% Individual Coursework
Test 45% Individual Test
Assessment Type Learning Outcome Addressed
1 2 3 4
Discussions
Test
Assignments
Test

Workload Expectations

This course is a standard 15 point course and students are expected to spend 15 hours per week involved in each 15 point course that they are enrolled in.
The class will meet for 5.5 hours each week. Class time will be used for lectures, discussions, problem-solving, group work and for feedback from online quizzes/assessments. In addition to attending classes, students should be prepared to spend about another ten hours per week on activities related to this course. These activities include required readings, the case study, problem-solving and preparing the assessments. Students are strongly encouraged to seek assistance from the Business Communications Team (BCT) 48 hours prior to the submission date.

Delivery Mode

Campus Experience

Campus Experience

Attendance is required at scheduled activities including lectures, tutorials and TBLs.

Lectures will be available as audio recordings. Other learning activities will not be available as recordings.

Attendance on campus is required for the test.

The activities for the course are scheduled as a standard weekly timetable. 

Learning Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

It is not possible to do this course without the required textbook, namely:
Langfield-Smith, K., Smith, D., Andon, P., Hilton, R., & Thorne, H. (2017). Management accounting: Information for creating and managing value: McGraw-Hill Education Australia. Education. ISBN 9781760420406.
The eighth edition of the market-leading Management Accounting text continues to be an excellent resource for students, guiding them in building solid foundations in management accounting by linking theory to real-world application. This edition has been revised and updated to incorporate real-life case studies with an increasing focus on businesses across Asia—Pacific region and around the world. In addition, brand new and revised end-of-chapter activities provide students with the opportunity to apply what they are learning to real-world scenarios.
NOTE: We use this very specific Australian edition. Other versions will not contain the same examples or the problems you will need in order to prepare for tutorials and TBL classes
All other course materials will be provided on the BUSMGT 735 course page, which you can access via Canvas. 

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.

Class Representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website http://disability.auckland.ac.nz

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page https://www.auckland.ac.nz/en/students/academic-information/exams-and-final-results/during-exams/aegrotat-and-compassionate-consideration.html.

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Learning Continuity

In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter https://www.auckland.ac.nz/en/students/forms-policies-and-guidelines/student-policies-and-guidelines/student-charter.html.

Disclaimer

Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course students may be asked to submit coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.

Published on 09/11/2021 04:29 p.m.