COST ACCOUNTING AND DECISION MAKING

ACC2CAD

2021

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.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorEsin Ozdil

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 2 - UG

Available as ElectiveYes

Learning ActivitiesFace-to-face workshops, online resources, and assessment activities

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesACC1AMD

Co-requisitesN/A

Incompatible subjectsACC2IMA

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Readings

Managerial Accounting: The Cornerstone of Business Decision Making

Resource TypePrescribed

Resource RequirementN/A

AuthorMowen, Hansen, and Heitger

YearN/A

Edition/Volume7th

PublisherCengage Learning

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

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.

Subject options

Select to view your study options…

Start date between: and    Key dates

Albury-Wodonga, 2021, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Bendigo, 2021, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2021, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Chisholm 311 (Chisholm Institute), 2021, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Mildura, 2021, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Shepparton, 2021, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Sydney, 2021, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 10 - 22
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Melbourne (Bundoora), 2021, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 31 - 43
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Chisholm 311 (Chisholm Institute), 2021, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 31 - 43
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Sydney, 2021, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 31 - 42
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4

Sydney, 2021, Summer, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

WorkShopWeek: 46 - 0
One 2.00 h 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/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Assignment (equivalent to 1,000 words)

N/AAssignmentIndividualNo20 SILO2, SILO3, SILO4

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4