MANAGEMENT ACCOUNTING AND CONTROL
ACC3MAC
2015
Credit points: 15
Subject outline
This subject further develops the concepts of management accounting and provides analytical methods for both short-term and long-term managerial decisions. Students will learn about budgeting, standard costing and variance analysis, capital budgeting, inventory management, performance measurement and contemporary developments in management accounting.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Zahirul Hoque
Available to Study Abroad Students: Yes
Subject year level: Year Level 3 - UG
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: ACC2CAD
Co-requisites: N/A
Incompatible subjects: ACC2IMB, ACC2MAC
Equivalent subjects: N/A
Special conditions: N/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Management accounting: an Australian perspective. | Prescribed | Langfield-Smith, K., Thorne, H., Smith, D and Hilton, R. W. | 7TH EDN. MCGRAW-HILL, 2012 |
Graduate capabilities & intended learning outcomes
01. Identify, in writing, relevant social and environmental issues and their potential management accounting impact
- Activities:
- TBC
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Personal and Professional Skills(Ethical behaviour)
02. Prepare budgets for various organisations, calculate standards cost variances, and explain (in writing) the causes of variances
- Activities:
- Lectures and Tutorials
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Personal and Professional Skills(Ethical behaviour)
03. Apply capital budgeting techniques to purchasing/upgrading asset decisions and critically evaluate these decisions in terms of financial, social and environmental criteria
- Activities:
- Lectures and Tutorials
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Personal and Professional Skills(Ethical behaviour)
04. Describe, analyse and evaluate various performance measurement techniques as they relate to business units and their managers
- Activities:
- Lectures and Tutorials
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Personal and Professional Skills(Ethical behaviour)
05. Describe, analyse and evaluate various cost, quality, and inventory management techniques as they apply to various organisational settings
- Activities:
- Lectures and Tutorials
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Personal and Professional Skills(Ethical behaviour)
06. Calculate and analyse supplier and customer costs and their performance in order to manage and improve supplier and customer relations
- Activities:
- Lectures and Tutorials
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving)
- Personal and Professional Skills(Ethical behaviour)
Albury-Wodonga, 2015, Semester 1, Night
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Nicholas Pawsey
Class requirements
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays at night from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 11 - 22
One 1.0 hours tutorial per week on weekdays at night from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Albury-Wodonga, 2015, Semester 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 31 - 43
One 1.0 hours lecture per week during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Bendigo, 2015, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Dandenong, 2015, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
SeminarWeek: 10 - 22
One 2.0 hours seminar other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Dandenong, 2015, Semester 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Melbourne, 2015, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 11 - 22
One 2.0 hours lecture per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
TutorialWeek: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Melbourne, 2015, Semester 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 31 - 43
One 1.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
WorkShopWeek: 31 - 43
One 2.0 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Shepparton, 2015, Semester 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Maria Zito
Class requirements
LectureWeek: 31 - 43
One 1.0 hours lecture per week on weekdays from week 31 to week 43 and delivered via face-to-face.
Evidence Based LearningWeek: 31 - 43
One 2.0 hours evidence based learning per week on weekdays from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Sydney, 2015, ACN Semester 1, Day
Overview
Online enrolment: No
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 11 - 22
One 3.0 hours lecture other recurrence on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Sydney, 2015, ACN Semester 2, Day
Overview
Online enrolment: No
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 28 - 39
One 3.0 hours lecture other recurrence on weekdays during the day from week 28 to week 39 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |
Sydney, 2015, ACN Summer Semester, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Zahirul Hoque
Class requirements
LectureWeek: 45
One 3.0 hours lecture other recurrence on weekdays during the day in week 45 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Workshop Group Presentation (2 in each group) | 10 | 01, 02, 03, 04, 05, 06 | |
| Group case study assignment (in groups of 3 students) | 10 | 01, 02, 03, 04, 05, 06 | |
| Mid-Semester On-line Test | 20 | 01, 02, 03, 04 | |
| Final Examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 60 | 01, 02, 03, 04, 05, 06 |