ACCT604: Managerial Accounting, Semester 2, 2020

Question:

Background:

ASSESSMENT GUIDE

ACCT604: Managerial Accounting, Semester 2, 2020

Assessment number 1 Individual report Weighting [25%]

Why this assessment?

What are the types of employability skills that I will acquire upon completion of this assessment?

(link everything back to this will help you get a job – delete instructions after entering details)

Skill Type
Developed critical and analytical thinking	✔
Developed ability to solve complex problems	✔
Developed ability to work effectively with others	☐
Developed confidence to learn independently	✔
Developed written communication skills	✔
Developed spoken communication skills	☐
Developed knowledge in the field study	✔
Developed work-related knowledge and skills	✔

Assessment Overview:

Purpose, as written in the EUO

Due date:	Friday, 4th September 2020, 23:00 (week # 6)
Weighting:	25%
Length and/or format:	1,500 ±10% words (excluding references, graphs, tables, appendices, etc.)
Learning outcomes assessed	LO1
Graduate attributes assessed	GA4, GA5, GA7 & GA8
How to submit:	Via LEO/Turnitin
Return of assignment:	Within 2 weeks
Assessment criteria:	Rubric: see Appendix 3

Context

This assignment provides students’ opportunities to practice cost allocations to product that requires understanding of concepts of manufacturing overhead, differentiation of support and production departments. The second part of assignment 1 requires a comprehensive industry analysis of a selected ASX company. Assignment 1 is prelude to assignment 2.

Instructions

Students are to access the ‘Assignment 1 quiz’ on LEO and copy the question (exemplar is shown in Appendix 1) using screenshot to a Word document as the question for part 1 of assignment 1. The students then conduct their working using Excel spreadsheets. The ultimate submission would be a single Word document submitted via Turnitin link and a single Excel spreadsheet submitted via Assignment link. The requirements for Assignment 1 are listed below,

1. Part Based on the screenshot of question from the ‘Assignment 1 quiz’ and Compute the unit costs of each roller based on assumptions of Gdansk Ltd uses plantwide predetermined overheads based on direct labour hours and uses the direct method to allocate the budgeted overhead costs of support departments to the production departments. The student is then required to criticize the current method of cost allocation and suggest the improvement of cost allocations by writing a report as well as additional computations necessary in the Excel spreadsheet.
2. Part 2. The students are to select an ASX listed company and provide a bigger picture of the company (see Appendix 2) by establishing the relationship of the organisation to other organisations within the industry value chain. Please note that this part of the assignment will be used as part of future group assignment. The students are encouraged to discuss the selection of an ASX listed company among the group members for assignment

How do I submit?

A written report of approximate 1,500 words in Word document is to be submitted via “Turnitin” submission link in LEO. Besides, an Excel spreadsheet recording all workings necessary to derive the unit cost information should be submitted via the “Assignment” submission link. Both Word document and Excel spreadsheet files are to be submitted to their respective submission links before 5 pm on 4^th September 2020.

Some Helpful Websites and Resources

Chapter 1, 2 and 3 of prescribed textbook Eldenburg, LG, Brooks, A, Oliver,J, Vesty, G, Dormer,R., Murthy, V, Pawsey, N (2020, Management Accounting, (4^th edn). (2020) Milton: John Wiley & Sons

http://www.cimaglobal.comhttps://www.accountingtools.com/articles/cost-allocation-methods.html

https://www-emerald-com.ezproxy2.acu.edu.au/insight/content/doi/10.1108/18325911111164204/full/pdfhttps://www.wineaustralia.com/news/articles/understanding-costs-and-saving-money-should-be-ashttps://www.ihpa.gov.au/what-we-do/costing

Who can help me?

Name: Campus:	Mr. Kwan Yee Hew North Sydney
Office location:	Level 6, Tenison Woods House, 8-20 Napier Street, North Sydney
Email:	Kwan.hew@acu.edu.au
Telephone:	02-9739 2207

I’m having problems

Please refers to University handbook 2020 (https://handbook.acu.edu.au/handbooks/handbook_2020/policies_and_general_information/assessment_-_policy_and_procedure/assessment_policy) to download extension form or Special Consideration form, in the case of late submissions (see below).

Unless an extension is granted, essays/assignments submitted after the due date will incur a 5% per calendar day penalty based on the maximum marks available for that assessment task. This penalty will run up to a maximum of 15%. Assessment tasks received more than three calendar days after the due or extended date will not be allocated a mark. Note: The 5% penalty will be incurred for each whole or part of a calendar day that the work is overdue

Referencing

All referencing should be in ACU Harvard style; however if you are coming from another faculty, you may choose to use your usual referencing style. If this is the case you must indicate at the top of your reference list what referencing style you are using (e.g. APA, MLA, Chicago, etc).

Please ensure your assignment makes use of in-text citations and a reference list. Missing citations or references is equivalent to plagiarism.

Criteria

The full criteria are compiled in a rubric, which can be found on the following page/s.

Appendix 1

Henry Roller Ltd has two production departments: assembly and finishing. There are also two support departments: maintenance and human resources (HR). The production departments have been using a plantwide predetermined overhead rate based on direct labour hours. The following estimates for the production departments were made for the current year:

	Assembly	Finishing	Total
Manufacturing overheads	$xxx	$xxx	$xxx
Direct labour hours	xxx	xxx	xxx
Machine hours	xxx	xxx	xxx

The budgeted overhead costs for the year for each support departments are as follows: Maintenance $xxx

HR $xxx

The usage of the support departments’ output (hours of service) for the year is as follows:

User of the service	Maintenance	HR
Maintenance	xxx	xxx
HR	xxx	xxx
Assembly	xxx	xxx
Finishing	xxx	xxx

Henry Roller started and completed Job 33 during the year. The job-order cost sheet indicated the following:

Materials requisitioned	$xxx
Direct labour cost	$xxx
Direct labour hours:
Assembly	xxx hours
Finishing	xxx hours
Machine hours:
Assembly	xxx hours
Finishing	xxx hours

A total of xxx units were produced on Job 33.

‘XXX’ above represents randomly generated number within a relevant range.

Appendix 2

In part 2 of Assignment 1, you are to work collaboratively with not mare than 3 others in a group to determine an ASX listed company for your Assignment 2. Assignment 2 requires identification of activity-based costing being implemented in Australian companies (details will be disclosed later). For examples, the Independent Hospital Pricing Authority and Australian wine community have used activity-based costing in funding and production cost investigations. Byrne et al (2011) has reported on ABC success in Australia.

Once the Australian company is selected, each of you is going to research on the industry value chain. The research area in Assignment 1 part 2 should include the following two points,

1. Provision of a SWOT (Strength, Weakness, Opportunities and Threat) analysis on the company’s position with respect to the industry, so that the entity’s core competencies can be identified. The findings would justify the implementation of a more comprehensive costing systems (such as ABC) consistent with Australian research
2. Provision of the industry-based value chain for the industry the company is operating in and show potential cost reduction in the value chain

Appendix 3: Rubric for Assessment 1

Relevant LO/GAs	Criterion (related to a single GA from the related LO – one GA per criterion	Does not meet expectations	Meets expectations	Exceeds expectations
		NN (1.0/4.0)	PA (2.0/4.0)	CR (2.6/4.0)	DI (3.0/4.0)	HD (4.0/4.0)
LO1/ GA4 TL = 4 LS = D Weights = 5 marks	think critically and reflectively – Showing understanding of cost allocation and the merits of different methods (20%)	Not able to provide an improved method of costing.	Provide improved costing method with or without correct computations.	Provide improved method of costing showing correct calculations.	Provide improved method of costing showing correct calculation with slight incorrect explanation.	Provide improved method of costing showing correct calculation with justification/ explanation.
LO1/ GA5 TL = 2 LS = I Weights = 5 marks	demonstrate values, knowledge, skills and attitudes appropriate to the discipline and /or profession – Showing understanding of the requirements (20%)	Not able to address any of the two main requirements in significant ways in this assignment.	Provide some/ limited insight of the technicality of cost allocation and role of strategic management in an Australian company.	Provide good insight (with slight inaccuracies) of the technicality of cost allocation and role of strategic management in an Australian company.	Provide correct depiction of the technicality of cost allocation and role of strategic management in an Australian company.	Provide excellent depiction of the role of strategic management in an Australian company and show perfect understanding of cost allocation.
LO1/ GA7 TL = 4 LS = I Weights = 5 marks	work both autonomously and collaboratively – Showing independent research capabilities as well as working collaboratively with others (20%)	Fails to be in a group or not able to demonstrate understanding of the selected organization and its industry.	Provide evidence of working with others and demonstrate reasonable understanding of the industry the company is in.	Demonstrate some understanding of the industry the company is operating in.	Provide good evidence of research efforts and demonstrate good understanding of the industry the company is operating in.	Provide excellent analytical skills in presenting in-depth report of the industry the company is operating in.
LO1/ GA8 TL = 6 LS = A Weights = 10 marks	locate, organise, analyse, synthesize and evaluate information (40%)	Fails to provide reasonable cost allocation steps in computations	Provide reasonable cost allocation steps and able to derive the unit costs	Provide reasonable cost allocation steps and able to derive the unit costs with some inaccuracies.	Provide correct cost allocation steps and able to derive the unit costs with slight inaccuracies.	Provide correct cost allocation steps and able to derive the unit costs correctly.

FACULTY OF LAW AND BUSINESS

Peter Faber Business School Melbourne & North Sydney SEMESTER 2, 2020

UNIT CODE: ACCT 604 Managerial Accounting

UNIT OUTLINE

CREDIT POINTS: 10

PREREQUISITES: ACCT600 Accounting for Decision Making

It is your responsibility as a student to ensure that you have the prerequisites for a particular unit. You may not enroll in this unit if you have previously passed, or are currently enrolled in, any unit identified as incompatible with this unit. If you do not meet these requirements, then you must see your Course Coordinator.

NATIONAL LECTURER IN CHARGE / TEACHING STAFF

Name: Campus:	Mr. Kwan Yee Hew North Sydney
Office location:	Level 6, Tenison Woods House, 8-20 Napier Street, North Sydney
Email:	Kwan.hew@acu.edu.au
Telephone:	02-9739 2207
Contact:	Via email. Will respond within two working days.

UNIT RATIONALE, DESCRIPTION and AIM:

Traditionally, management accounting systems have tended to produce primarily financial information for managers. However, with increased competition, the nature of management accounting systems has been extended to encompass both quantitative and qualitative non-financial information to help not just managers but also other employees within organisations to support planning, control, and decision-making and sustainability strategies of organisations. Accordingly, this unit examines the role of management accounting information to manage an organization efficiently and effectively to create value. The aim of this unit is to develop knowledge and skills in the application of management accounting techniques for strategic planning, decision-making, budgetary control and performance management in organisations.

The unit covers three principal parts: using costs for decision making; costing techniques and budget setting; and performance evaluation. The unit introduces a broad range of exercises based on “real-world” managerial situations, paying particular emphasis to building sustainable organisations.

MODE: Weekly online workshops of three-hour duration.

ATTENDANCE PATTERN: Online

DURATION: Three-hour workshops over twelve weeks.

You should anticipate undertaking 150 hours of study for this unit, including class attendance, readings and assignment preparation.

LEARNING OUTCOMES

The Master of Professional Accounting course is a professional program that requires development of particular attributes for accreditation purposes. These are also included in the learning outcomes Delete if not a professional program.

On successful completion of this unit, you should be able to:

LO1 Distinguish the role of management accounting systems and develop the capacities to work for inclusive sustainable global economy (GA2, GA3, GA4, GA5, and GA8)

LO2 Comprehensively analyse costs and management concepts, and analytically explain how staff can realise a decent and productive work for just wages (GA4, GA5, and GA8)

LO3 Differentiate and apply the various strategic management accounting techniques and process to create value for customers and shareholders (GA4, GA5, GA7, GA8)

LO4 Analyse and Synthesize costing information for business planning and control (GA4, GA5, GA8)

GRADUATE ATTRIBUTES

Each unit in your course contributes in some way to the development of the ACU Graduate Attributes which you should demonstrate by the time you complete your course. All Australian universities have their expected Graduate Attributes – ACU’s Graduate Attributes have a greater emphasis on ethical behaviour and community responsibility than those of many other universities. All of your units will enable you to develop some attributes.

On successful completion of this unit, you should have developed your ability to:

GA2 recognise their responsibility to the common good, the environment and society GA3 apply ethical perspectives in informed decision making

GA4 think critically and reflectively

GA5 demonstrate values, knowledge, skills and attitudes appropriate to the discipline and /or profession

GA7 work both autonomously and collaboratively

GA8 locate, organise, analyse, synthesize and evaluate information

PETER FABER BUSINESS SCHOOL MISSION

The Peter Faber Business School seeks to develop reflective business leaders and independent learners who are global in their outlook, ethical in their actions and practical in the application of their professional skills

CONTENT

Topics will include:

• Role of management accounting in a global competitive environment
• Basic cost concepts
• Cost behaviour and cost estimation

• Product costing for financial reporting – Job and process costing, conventional overhead c ost allocation
• Activity-based costing
• Budgeting: budgeted income statement and budgeted cash flow statement
• Standard cost for control
• Performance evaluation
• Decision making
• Measuring and reporting sustainability

QUALITY ASSURANCE AND STUDENT FEEDBACK

This unit has been evaluated through the ‘Student Evaluation of Learning and Teaching’ (SELT) online surveys. SELT surveys are usually conducted at the end of the teaching period. Your practical and constructive feedback is valuable to improve the quality of the unit. Please ensure you complete the SELT survey for the unit. You can also provide feedback at other times to the unit lecturers, course coordinators and/or through student representatives.

LEARNING AND TEACHING STRATEGY AND RATIONALE

Practice and applied practical activities are essential for learning accounting. Therefore, students are expected to adopt an ‘active’ learning strategy and learn by doing. ACU’s teaching policy focuses on learning outcomes for students in the form of knowledge, capabilities and background. Our teaching aims to engage students as active participants in the learning process while acknowledging that all learning must involve a complex interplay of active and receptive processes, the constructing of meaning for oneself, and learning form others. ACU promotes and facilitates learning that is autonomous and self-motivated, is characterised by the individual taking satisfaction in the mastering of content and skills and is critical, looking beneath the surface level of information for the meaning and significance of what is being studied. The workshops provide an interactive environment for involving in class discussions and exchange ideas. Learning materials used in the unit encompass readings, lecture slides, lecture recordings, audio and video materials, self-tests, case studies, solutions to selected problems and other online relevant tools.

Mode of delivery: This unit is offered in different modes. These are: “Attendance” mode, “Blended” mode and “Online” mode. This unit is offered in three modes to cater to the learning needs and preferences of a range of participants and maximise effective participation for isolated and/or marginalised groups.

Online Mode

In an Online mode, students are given the opportunity to attend facilitated synchronous online seminar classes with other students and participate in the construction and synthesis of knowledge, while developing their knowledge. Students are required to participate in a series of online interactive workshops which include activities, knowledge checks, discussion and interactive sessions. This approach allows flexibility for students and facilitates learning and participation for students with a preference for virtual learning.

LECTURE CAPTURE

Some workshops for this will be recorded and made available to students. Students will be notified of the recording.

SCHEDULE

For the most up-to-date information, please check your LEO unit and also note advice from your lecturing and tutoring staff for changes to this schedule.

Week	Week beginni	Topics	References (Eldenburg et al. 4th ed.)
1	27 July	The role of accounting information in management decision making	Chapter 1 Q1.4, 1.9, E1.10, 1.16
2	3 Aug	Cost concepts, behaviour and estimation	Chapter 2 Q2.5, E2.12, 2.16, P2.18, 2.21
3	10 Aug	A costing framework and cost allocation	Chapter 3 Q3.9, E3.20, 3.26, 3.29
4	17 Aug	Process costing systems	Chapter 8 Q8.2, 8.12, E8.16, 8.18, 8.20, 8.23
5	24 Aug	Cost–volume–profit (CVP) analysis	Chapter 4 Q4.11, 4.16, E4.18, 4.19, 4.24, 4.37
6	31 Aug	Absorption and variable costing	Chapter 9 Q9.4, E9.13, 9.17, P9.20, 9.24 Assessment One due 4 Sept 2020
7	7 Sept	Flexible budgets, standard costs	Chapter 10
		and variance analysis	Q10.5, 10.7, E10.20, 10.25, P10.26,
			10.29
8	14 Sept	Activity analysis: costing and	Chapter 12
		management	Q12.4, 12.12, 12.17, E12.19, 12.22,
			12.24, P12.33
9	21 Sept	Relevant costs for decision	Chapter 13
		making	Q13.9, E13.17, 13.18, 13.23, 13.27,
			13.31
	28 Sept	Universities Australia Vacation Week
10	5 Oct	Responsibility accounting, performance evaluation and transfer pricing	Chapter 18 Q18.4, E18.18, 18.22, 18.23, P18.27 Assessment Two due 2 Oct 2020
11	12 Oct	Capital budgeting and strategic investment decisions	Chapter 15 Q15.1, E15.19, 15.22, 15.28
12	19 Oct	Course Review

• This schedule is a general guide only. A detailed study schedule will be available on LEO in the first week of

ASSESSMENT STRATEGY AND RATIONALE

Assessments are used primarily to foster learning. ACU adopts constructivist approach to learning, which requires alignment of learning outcomes, teaching, learning and assessment and the environment in which learning occurs. Assessment is an integral part of the learning process. Assessment tasks in this unit are aimed at measuring and developing student’s achievement of both the learning outcomes and graduate attributes noted above. In this unit, there are multiple forms of formative assessment for a student to assess their progress against the learning objectives as well as three (3) main pieces of summative assessment.

Assessment one and two are the same regardless of whether teaching mode is attendance, blended, or online. Assessment three is the same for attendance and blended modes, but changes for online mode. This is indicated in overview of assessment table below. Both methods assess the same learning outcomes.

ELECTRONIC SUBMISSION, MARKING AND RETURN

All assignments must be submitted via Turnitin only. Feedback will be available on Turnitin submissions within two weeks of the due date.

Brief Description of Kind and Purpose of Assessment Tasks	Weighting	Learning Outcome/s Assessed	Graduate Attributes/ Generic Skills
Assessment 1: This assessment aims to test students’ ‘technical’ competencies gained in this unit and their ability to apply these competencies to business-relevant scenarios. This assignment also aims at encouraging students to keep up- to-date with their studies, and providing them with early feedback so that you can seek help for particular study areas if required	25%	LO1	GA4, GA5, GA7, GA8
Assessment 2: The aim of this assignment is to demonstrate the relevance of, and application of, management accounting tools and techniques covered in lectures and provide students with an opportunity to analyse a real-life case. This assignment will also test the ability of students to apply sustainability management accounting concepts in the context of business practices and promote the common good for individuals, society and the environment.	25%	LO3, LO4	GA2, GA3, GA4, GA5, GA8
Assessment 3: Online Exam The final assessment will be an online exam. Students will be required to apply theoretical and conceptual knowledge learned in the unit to various real-world case studies and short answer questions.	50%	LO2, LO4	GA2, GA3, GA4, GA5, GA8

Assessment Task One: Individual Assignment

Due date: Week 6 (4^th September, Friday, 17.00 hours).

Weighting: 25%.

Length and/or format: 1,500 ±10% words (excluding references, graphs, tables, appendices,

etc.)

Purpose: To assess students’ understanding of costs and management concepts discussed in this unit, and ability to apply the strategic management process and organisational and industry value analysis to understanding value drivers, cost drivers and the reconfiguring value chains.

Learning outcomes assessed: LO1

How to submit: Via LEO/Turnitin.

Return of assignment: Within 2 weeks.

Assessment criteria: Comprehensive assessment detail and instructions, along with

associated rubrics, will be loaded into LEO.

Assessment task 2: Group Assignment

Due date: Week 10 (9^th October, Friday, 17.00 hours).

Weighting: 25%.

Length and/or format: 1,500 ±10% words (excluding references, graphs, tables, appendices,

etc.)

Purpose: To assess the student’s ability of conducting an extensive research, related to management and cost accounting concepts.

Learning outcomes assessed: LO3, LO4

How to submit: Via LEO/Turnitin.

Return of assignment: Within 2 weeks.

Assessment criteria: Comprehensive assessment detail and instructions, along with

associated rubrics, will be loaded into LEO.

Assessment Task 3: Final Assessment

The final assessment will be conducted during the assessment period. The content to be examined can include all the materials covered in the unit. Students are advised to check the details disclosed on LEO.

Due date: TBA.

Weighting: 50%.

Length and/or format: Unlimited time before the due time/ date. Open book and open note.

Purpose: To assess student’s knowledge, interpretation of that knowledge, problem-solving and critical analysis skills of all materials presented in the unit.

Learning outcomes assessed: LO2, LO4

How to submit: Students will submit their assessment 3 via Turnitin.

Return of assignment: Assessment attempt and results will not be revealed under normal

circumstances and will be stored for School’s record.

Assessment criteria: Comprehensive assessment detail and instructions, along with

associated rubrics, will be loaded into LEO.

REFERENCING

This unit requires you to use the Harvard referencing system. See the Academic Skills Unit for assistance with this.

ACU POLICIES AND REGULATIONS

It is your responsibility to read and familiarise yourself with ACU policies and regulations, including regulations on examinations; review and appeals; acceptable use of IT facilities; and conduct and responsibilities. These are in the ACU Handbook, available from the website.

A list of these and other important policies can be found at the University Policies page of the Student Portal.

Assessment Policy and Procedures

You must read the Assessment Policy and Assessment Procedures in the University Handbook. They include rules on deadlines; penalties for late submission; extensions; and special consideration. If you have any queries on Assessment Policy, please see your Lecturer in Charge.

Word limits

Word limits will be enforced with penalties. The marking penalty for exceeding the word limit will be calculated as follows: 5% of the total available marks for the piece of work will be deducted from the student’s mark for each 10% by which the number of words in the student’s piece of work exceeds the relevant word limit. Unless otherwise advised, word limits are exclusive of footnotes and bibliography, but inclusive of headings and sub-headings.

Late submission

Unless an extension is granted, essays/assignments submitted after the due date will incur a 5% per calendar day penalty based on the maximum marks available for that assessment task. This penalty will run up to a maximum of 15%. Assessment tasks received more than three calendar days after the due or extended date will not be allocated a mark. Note: The 5% penalty will be incurred for each whole or part of a calendar day that the work is overdue.

Extensions

Timely submission is critical. For extension of time for assessments, please apply in accordance with the Assessment Procedures as provided in the following link.https://handbook.acu.edu.au/handbooks/handbook_2019/general_information/assessment_procedures.

Academic integrity

You have the responsibility to submit only work which is your own, or which properly acknowledges the thoughts, ideas, findings and/or work of others. The Academic Integrity and Misconduct Policy and theAcademic Misconduct Procedures are available from the website. Please read them, and note in particular that cheating, plagiarism, collusion and recycling of assignments and misrepresentation are not acceptable. Penalties for academic misconduct can vary in severity and can include being excluded from the course.

Turnitin

The ‘Turnitin’ application (a text-matching tool) will be used in this unit, in order to enable:

• students to improve their academic writing by identifying possible areas of poor citation and referencing in their written work, and
• teaching staff to identify areas of possible plagiarism in students’ written

While Turnitin can help in identifying problems with plagiarism, avoiding plagiarism is more important. Information on avoiding plagiarism is available from the Academic Skills Unit

For any assignment that has been created to allow submission through Turnitin (check the Assignment submission details for each assessment task), you should submit your draft well in advance of the due date (ideally, several days before) to ensure that you have time to work on any issues identified by Turnitin. On the assignment due date, lecturers will have access to your final submission and the Turnitin Originality Report.

Please note that electronic marking, Grademark, is used in this unit using Turnitin. Turnitin will be used as a means of submitting, marking and returning assessment tasks and so a text matching percentage will appear on your submission automatically.

FIRST PEOPLES AND EQUITY PATHWAYS DIRECTORATE FOR ABORIGINAL AND TORRES STRAIT ISLANDER STUDENTS

Every campus provides information and support for Aboriginal and Torres Strait Islander Students. Indigenous Knowings are embedded in curricula for the benefit of all students at ACU.

STUDENT SUPPORT

If you are experiencing difficulties with learning, life issues or pastoral/spiritual concerns, or have a disability/medical condition which may impact on your studies, you are advised to notify your Lecturer in Charge, Course Coordinator and/or one of the services listed below as soon as possible.

For all aspects of support please visit ACU Info section in the Student Portal.

• Academic Skills offers a variety of services, including workshops (on topics such as assignment writing, time management, reading strategies, referencing), drop-in sessions, group appointments and individual consultations. It has a 24-hour online booking system for individual or group consultations.
• Campus Ministry offers pastoral care, spiritual leadership and opportunities for you to be involved with community
• The Counselling Service is a free, voluntary, confidential and non-judgmental service open to all students and staffed by qualified social workers or registered psychologists.
• Disability Services can assist you if you need educational adjustments because of a disability or chronic medical condition; please contact them as early as
• Indigenous student communities and support on each campus provide information and support for
• The Student Advocacy Service is an information, advice and referral
• Peer Assisted Study Sessions (PASS) can improve your marks and increase your academic success.
• IT information and resources assist you with your IT needs at
• AskACU is a first point of contact for all enquiries for your proposed or current
• Careers and Opportunities services can assist you with finding employment, preparing a resume and employment application and preparing for

ONLINE RESOURCES AND TECHNOLOGY REQUIREMENTS

The LEO page for this unit contains workshop slides, questions, answers to selected questions, workshop recordings, further readings/discussion forums. https://leo.acu.edu.au/course/view.php?id=30959

TEXTS AND REFERENCES:

Required text(s)

Eldenburg, LG, Brooks, A, Oliver,J, Vesty, G, Dormer,R., Murthy, V, Pawsey, N 2020, Management Accounting, 4^th ed., John Wiley & Sons.

Recommended references

Bhimani, A, Horngren, CT, Datar, SM,& Rajan, MV 2019, Management and Cost Accounting, 7^th ed., Pearson.

Blocher, E., Stout, D, Juras, P & Cokins, G 2018, Cost Management: A Strategic Emphasis, 8^th ed., McGraw- Hill, North Ryde.

Winston, W 2019, Microsoft Excel 2019 Data Analysis and Business Modeling, 6^th ed., Pearson Education.

Hilton, RW, Platt, DE 2020, Managerial Accounting: Creating Value in a Dynamic Business Environment, 12^th ed., McGraw-Hill.

Refereed Journals

• Abacus
• Accounting, Organizations and Society
• Advances in Management Accounting
• Asia-Pacific Management Accounting Journal
• Australian Accounting Review
• Acuity (magazine of Chartered Accountants Australia and New Zealand)
• Contemporary Accounting Research
• Critical Perspectives on Accounting
• InTheBlack (magazine published by CPA Australia)
• Journal of Applied Management Accounting Research
• Journal of Management Accounting Research
• Management Accounting Research
• Strategic Finance

Websites

Chartered Accountants Australia and New Zealand (CAANZ): http://www.charteredaccountants.com.au/ Chartered Institute of Management Accountants (CIMA): http://www.cimaglobal.com

CPA Australia: http://www.cpaaustralia.com.au/

Institute of Public Accountants (IPA): https://www.publicaccountants.org.au Global Reporting Initiative: https://www.globalreporting.org

International <IR> Framework: http://integratedreporting.org