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COST ACCOUNTING AND DECISION MAKING

ACC2CAD

2020

Credit points: 15

Subject outline

In this subject you will develop an understanding of the elements of cost and management accounting, which provides organisations with internal financial and non-financial information to assist with their cost planning, controlling and decision-making. You will examine the process of classifying, analysing and allocating costs to products and services, and develop certain course of action to control costs. Through the learning activities and formal assessment tasks, you will learn and apply various cost accounting techniques and information to different organisational scenarios.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Esin Ozdil

Available to Study Abroad/Exchange Students: Yes

Subject year level: Year Level 2 - UG

Available as Elective: Yes

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: ACC1AMD

Co-requisites: N/A

Incompatible subjects: ACC2IMA

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

Managerial Accounting: The Cornerstone of Business Decision Making

Resource Type: Book

Resource Requirement: Prescribed

Author: Mowen, Hansen, and Heitger

Year: N/A

Edition/Volume: 7th Edition

Publisher: Cengage Learning

ISBN: N/A

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

Intended Learning Outcomes

01. Understand and analyse the role of management accountants in organisations.
02. Identify and apply various costs types and cost behaviours.
03. Develop, use and apply different cost accounting techniques to produce cost information for decision-making.
04. Differentiate relevant and irrelevant cost information, and select appropriate cost accounting techniques to solve business problems.

Albury-Wodonga, 2020, Semester 1, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Bendigo, 2020, Semester 1, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2020, Semester 1, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 11 - 22
One 2.00 hours workshop per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Chisholm 311 (Chisholm Institute), 2020, Semester 1, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Mildura, 2020, Semester 1, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Shepparton, 2020, Semester 1, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays at night from week 10 to week 22 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2020, Semester 2, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 31 - 43
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Chisholm 311 (Chisholm Institute), 2020, Semester 2, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 31 - 43
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 1, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 11 - 22
One 2.00 hours workshop per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 2, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 31 - 42
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 3, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Esin Ozdil

Class requirements

WorkShopWeek: 46 - 0
One 2.00 hours workshop per week on weekdays during the day from week 46 to week 0 and delivered via face-to-face.
One-2-hour weekly face-to- face interactive workshop supported by online materials and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Online Quizzes (equivalent to 500 words)

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20SILO2, SILO3, SILO4

One 3-hour Final Examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4