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MANAGEMENT ACCOUNTING

ACC5MCR

2020

Credit points: 15

Subject outline

The subject introduces you to classic and contemporary approaches in management accounting, including current thinking about management accounting practices in organisations. You will develop the ability to undertake a range of fundamental management accounting procedures, using both quantitative and qualitative information, and build an understanding of how management accounting information is used in organisational decision-making. The subject emphasises both technical and interpretive skills, as well as the ability to think critically about management accounting information and its use in a range of organisational contexts. The subject will enhance your awareness of the role of management accountants in organisations, and their ability to present management accounting information to an informed audience.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Zahirul Hoque

Available to Study Abroad/Exchange Students: No

Subject year level: Year Level 5 - Masters

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: ACC5AFM

Co-requisites: N/A

Incompatible subjects: N/A

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

Management Accounting: Information for Creating and Managing Value

Resource Type: Book

Resource Requirement: Prescribed

Author: Langfield-Smith K, Smith D, Andon P, Hilton, R, Thorne H.

Year: 2018

Edition/Volume: 8th edition

Publisher: McGraw-Hill

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

COMMUNICATION - Communicating and Influencing
DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Intended Learning Outcomes

01. Understand various management and cost accounting concepts and undertake appropriate accounting procedures and calculations that apply these concepts.
02. Describe different management accounting techniques and explain the way they are used in particular organisational decision-making contexts.
03. Critically analyse information relevant to management decisions
04. Demonstrate critical awareness of how decisions based on management accounting information affect individuals and organisations, and outline a range of ethical, societal and economic implications.
05. Deliver presentations effectively in a clear, succinct and persuasive manner, engaging the audience while addressing the interaction of management accounting with organisational and social issues.

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Zahirul Hoque

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

In-class tests. Equivalent to 1,000 words

N/AOther written examIndividualNo20SILO1, SILO2, SILO3, SILO4

Case presentation & written reflective statement. Group presentation. Individual reflective statement. Equivalent to 1,200 words in total

N/AOtherGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination. Equivalent to 3,000 words

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2020, Semester 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Zahirul Hoque

Class requirements

LectureWeek: 31 - 43
One 2.00 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

TutorialWeek: 32 - 43
One 1.00 hour tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

In-class tests. Equivalent to 1,000 words

N/AOther written examIndividualNo20SILO1, SILO2, SILO3, SILO4

Case presentation & written reflective statement. Group presentation. Individual reflective statement. Equivalent to 1,200 words in total

N/AOtherGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination. Equivalent to 3,000 words

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4

Sydney, 2020, Study period 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Zahirul Hoque

Class requirements

LectureWeek: 31 - 42
One 2.00 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

TutorialWeek: 32 - 42
One 1.00 hour tutorial per week on weekdays during the day from week 32 to week 42 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

In-class tests. Equivalent to 1,000 words

N/AOther written examIndividualNo20SILO1, SILO2, SILO3, SILO4

Case presentation & written reflective statement. Group presentation. Individual reflective statement. Equivalent to 1,200 words in total

N/AOtherGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination. Equivalent to 3,000 words

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4