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ACCT5000 Intermediate Management Accounting Semester 2 2023 Bentley Perth Campus INT
ACCT5000 Intermediate Management Accounting Semester 2 2023 Bentley Perth Campus INT
Unit Outline
Acknowledgement of Country
We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and
present. The Centre for Aboriginal Studies aspires to contribute to positive social change for Indigenous
Australians through higher education and research.
Syllabus
This unit covers introduction and cost terms. It includes job order costing, new costing methods, cost behaviour
and planning. It also covers special decision making issues, the budgeting process, cost performance and reviews.
Students will cover areas of responsibility accounting and transfer pricing, financial performance measures and
multidimensional performance measures.
Introduction
The primary aim of this unit is to give students the skills to undertake the work of a management accountant in business, such
as the ability to prepare management accounting data, to analyse management accounting data, apply management
accounting data in a wide range of planning, control, and decision-making alternatives, and have an understanding of
contemporary practice in management accounting, including the role of ethics and information technology in business
decision- making.
All students in this unit will have access to weekly lectures and weekly workshops. Lecture videos will also be available via
iLecture on Blackboard. Please note that workshops will not be recorded.
Graduate
On successful completion of this unit students can: Capabilities
addressed
1 Prepare management accounting data
Find out more about Curtin's Graduate Capabilities at the Learning Innovation and Teaching Excellence Centre
(LITEC) website: litec.curtin.edu.au
Learning Activities
Lectures:
The weekly lectures are intended to introduce students to the various topics in the syllabus, and represents a skeletal
framework on which to build further understanding through reading the relevant chapters in the prescribed textbook and
other designated material. Please read the relevant chapters in the prescribed text in conjunction with the lecture slides
available on Blackboard, as well as other nominated resources prior to the lecture.
Workshops:
Weekly workshops provide students with the opportunity to review and check work done with tutors. While the questions in
the program of work throughout the semester do not form a part of the assessment structure, they are nevertheless an integral
component of the learning process. As such, it is critical that students attempt and ideally, complete the set questions prior to
attending workshops, so that you will have the opportunity to check your effort and seek clarification where necessary, as well
as discuss any issues arising with the tutor and classmates.
Please avoid turning the workshops into a solutions-writing-down session, as it would defeat the purpose and benefit of
the workshop.
Learning Resources
Essential texts
The required textbook(s) for this unit are:
l Hilton,- R.W. and Platt, D.E. 2023, Managerial Accounting: Creating Value in a Dynamic Business Environment, 13th
edition, McGraw-Hill.
(ISBN/ISSN: 9781265046798)
Online resources
l Hilton,- R.W. and Platt, D.E. 2023, Managerial Accounting: Creating Value in a Dynamic Business Environment, 13th
edition, McGraw-Hill.
(https://www.mheducation.com.au/managerial-accounting-creating-value-in-a-dynamic-business-
environment-ise-9781265046798-aus-group)
(ISBN/ISSN: 9781265046798)
Other resources
Blackboard contains important and relevant additional resources. Please access Blackboard regularly to ensure that you have
all necessary material to facilitate your learning in this unit.
Assessment
Assessment schedule
Unit
Late Assessment
Value Learning
Task Date Due Assessments Extensions
% Outcome(s)
Accepted?* Considered?*
Assessed
Mid-Semester Test 20% Week: 9 1,2,3 No Yes
Day: Thursday, 21
1 September 2023
Time: 2:00 PM
(AWST)
Portfolio 40% Week: 5 2,3,4,5 Yes Yes
Day: Due date:
Friday, 25 August
2
2023
Time: 5:00 PM
(AWST)
Final examination 40% Week: Final 1,2,3 No Yes
examination week
Day: To be advised
3
by the University
Time: To be advised
by the University
*Please refer to the Late Assessment and the Assessment Extension sections below for specific details and
conditions.
1. The duration of the mid-semester exam is 130 minutes and is worth 20% of the total assessment marks.
Modules 1-6 will be examinable, comprising 40 Multiple-Choice-Questions (MCQ) administered through Blackboard
Online Test.
l Date: Thursday, 21 September 2023
l Start time: 2:00 PM (AWST)
l Venue: Online through Blackboard under Assessments Tab.
l Duration : 130 minutes
More details will be available on Blackboard closer to the date.
To detect any academic misconduct, the Unit Coordinator may conduct vivas (i.e., short chat), as necessary, with some
students on the test, in BB Collaborate (or other suitable media). Students may be systematically and/or randomly
selected.
2. Students are, on an individual basis, required to submit a written report and a video presentation
in response to specific issues raised in the portfolio question. The report accounts for 25% of the total unit
marks, and the video presentation accounts for 15% of the total unit marks. The Portfolio assessment must
be submitted on Blackboard by 5 PM (AWST), Friday, 25 August 2023. No other forms of submission will be
accepted. The written report has to be submitted via Turnitin on Blackboard. Details of the presentation
requirements and how to record and submit your video will be available on Blackboard.
The issues will be topically related to the content covered in the syllabus. This is to assist students in the
area of report-writing and critical analysis. Guidelines for referencing and other report writing matters will
be provided on Blackboard. You are advised to access these material at the start of the semester to
facilitate early planning and preparation. The submission deadline is also detailed in the Program
Calendar.
Please note that both the written report and the video are individually-based assessments, and
academic misconduct will attract severe penalties.
This is an English Language Proficiency Assessment (ELPA) designated unit. ELPA is part of the Faculty of Business and
Law’s commitment to developing the academic English language proficiency (ELP) of all students.
You will receive ELPA feedback on this assessment. Markers will apply the relevant ELPA criteria alongside the unit’s
assessment marking criteria to indicate if you would benefit from further development of your ELP. There are three (3)
possible levels of achievement using the ELPA criteria:
l Below expectations; or
l Meets expectations; or
l Exceeds expectations.
If you are identified as ‘below expectations’ through the ELPA, you will be required to complete Advanced SUCCESS.
This is a self-paced, online academic literacy and assignment skills program which is administered and marked by
FBL’s Academic Communication Development Team. Failure to complete Advanced SUCCESS, if required, will result in
a Fail-Incomplete (F-IN) grade for the unit.
You are not required to submit any additional work to be assessed for ELPA. The level of achievement you receive
for ELPA for this assessment does not affect your mark for this assessment.
Prior to writing your assessment, you can access online academic skills modules by self-enrolling in the FBL
Assignment Skills Advanced in Blackboard. You can find the modules by clicking on the Organisations tab in
Blackboard and searching ‘FBL Assignment Skills – Advanced’.
3. The final examination which accounts for 40% of total unit marks, is a comprehensive written examination that will
examine Modules 7-11. It is a RESTRICTED book exam where students are allowed to bring ONE A4 page of notes
(handwritten and/or typed on both sides) and a non-programmable calculator into the exam venue. Your Student ID is
essential for examination attendance.
The date of the Centrally Scheduled Examination will be announced by the University. This final examination will be a
face-to-face invigilated exam.
You will receive more detailed guidance closer to the examination period.
Pass requirements
This is an English Language Proficiency Assessment (ELPA) designated unit. ELPA is part of the Faculty of Business and Law’s
commitment to developing the academic English language proficiency of all students.
l Students will receive ELPA feedback on the first written assessment in the unit based on the ELPA rubric.
l If the marker determines that a student requires support to help develop their academic language and writing skills
(ELPA-3), the student is required to complete the Advanced SUCCESS program.
l Failure to complete the ELPA assessment (and Advanced SUCCESS, if required) will result in a Fail-Incomplete (F-IN)
grade for the unit.
l For more information, check the ELPA section in the Assessments folder on Blackboard.
l Receive an overall grade of 5 or above and a mark greater than or equal to 50%; AND
l Achieve at minimum the "meets expectations" level of achievement for ELPA; AND
l Have attempted all assessment tasks.
Assessment Moderation
Pre-marking moderation
The Unit Coordinator will ensure that staff responsible for marking student work are able to engage in pre-
marking moderation. This will include, as a minimum, the provision of an assessment rubric (or marking guide) to
staff, supplied in advance of the marking task. Premarking moderation strategies (such as consensus building
activities) may be implemented for units involving multiple markers and/or delivery at multiple locations. The Unit
Coordinator (or authorised officer) will ensure that they are available to other markers to provide clarification
and/or guidance if required during the assessment or marking process.
Late assessment
Where the submission of a late assessment is permitted, late penalties will be consistently applied in this unit.
Where a late assessment is permitted for an assessment item or the entirety of the unit (refer to the Assessment
Schedule table in this Unit Outline) and the student does not have an approved assessment extension:
1. For assessment items submitted within the first 24 hours after the due date/time, students will be penalised
by a deduction of 5% of the total marks allocated for the assessment task;
2. For each additional 24 hour period commenced an additional penalty of 10% of the total marks allocated
for the assessment item will be deducted; and
3. Assessment items submitted more than 168 hours late (7 calendar days) will receive a mark of zero.
Where late assessment is NOT permitted for an assessment item or the entirety of the unit (refer to the
Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:
1. All assessment items submitted after the due date/time will receive a mark of zero.
Assessment extension
Where an application for an assessment extension is permitted for an assessment item(s) within this unit (refer to
the Assessment Schedule table in this Unit Outline):
1. A student who is unable to complete an assessment item by/on the due date/time as a result of exceptional
circumstances beyond the student’s control, may apply for an assessment extension on the Assessment
Extension Application Form as prescribed by the Academic Registrar. The form is available on the Forms
page at https://students.curtin.edu.au/essentials/forms-documents/forms/ and also within the student's
OASIS (My Studies tab – Quick Forms) account.
2. The student will be expected to submit their application for an Assessment Extension with supporting
documentation via the online form.
3. Timely submission of this information supports the assessment process. For applications that are declined,
delayed submission may have significant ramifications on the possible marks awarded.
4. An application may be accepted up to five working days after the due date/time of the assessment item
where the student is able to provide a verifiable explanation as to why they were not able to submit the
application prior to the assessment due date/time
Where an application for an assessment extension is NOT permitted for an assessment item(s) within this unit
(refer to the Assessment Schedule table in this Unit Outline):
1. All assessment items submitted after the due date/time will be subject to late penalties or receive a mark of
zero depending on the unit permitting late assessment submissions.
Deferred assessments
If your results show that you have been granted a deferred assessment you should immediately check OASIS for
details.
Deferred examinations/tests will be held from 06/12/2023 to 15/12/2023 . Notification to students will be made
after the Board of Examiners’ meeting via the Official Communications Channel (OCC) in OASIS.
Further assessment
Further assessments, if granted by the Board of Examiners, will be held between 06/12/2023 and 15/12/2023 .
Notification to students will be made after the Board of Examiners meeting via the Official Communications
Channel in OASIS.
It is the responsibility of the student to be available to complete the requirements of a further assessment. If your
results show that you have been granted a further assessment you should immediately check OASIS for details.
Referencing style
The referencing style for this unit is Chicago 17th B.
More information can be found on this style from the Library web site:
https://libguides.library.curtin.edu.au/uniskills/referencing/chicago17.
Privacy
As part of a learning or assessment activity, or class participation, your image or voice may be recorded or
transmitted by equipment and systems operated by Curtin University. Transmission may be to other venues on
campus or to others both in Australia and overseas.
Your image or voice may also be recorded by students on personal equipment for individual or group study or
assessment purposes. Such recordings may not be reproduced or uploaded to a publicly accessible web
environment. If you wish to make such recordings for study purposes as a courtesy you should always seek the
permission of those who are impacted by the recording.
Recording of classes or course materials may not be exchanged or distributed for commercial purposes, for
compensation, or for any other purpose other than personal study for the enrolled students in the unit. Breach of
this may subject a student to disciplinary action under Statute No 10 – Student Disciplinary Statute.
If you wish to discuss this please talk to your Unit Coordinator.
Copyright
The course material for this unit is provided to you for your own research and study only. It is subject to
copyright. It is a copyright infringement to make this material available on third party websites without the express
written consent of Curtin University.
Additional information
Further Assessment Student Eligibility:
l Are enrolled in a unit within their first 200 credit points of study in their course, OR in a unit in their final study period of
a course; AND
l Have attempted ALL required assessment tasks in the unit; AND
l Have not been found guilty of academic misconduct in the unit.
Please note that Further Assessment can only be awarded by the Board of Examiners. Only ONE Further Assessment can be
awarded in the course.
Enrolment
It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the
eStudent option on OASIS, where you can also print an Enrolment Advice.
Information on all of the above is available through the University's "Student Rights and Responsibilities" website
at: students.curtin.edu.au/rights.
Note: In Australia and other jurisdictions, students are required to complete a screening check prior to
undertaking any activities that include children (e.g. surveying children at a school as part of a project). If this
applies to you, start by contacting your unit coordinator for advice.
Student Equity
There are a number of factors that might disadvantage some students from participating in their studies or
assessments to the best of their ability, under standard conditions. These factors may include a disability or
medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant
caring responsibilities, pregnancy, religious practices, living in a remote location,or another reason. If you believe
you may be unfairly disadvantaged on these or other grounds please contact the appropriate service below. It is
important to note that the staff of the University may not be able to meet your needs if they are not informed of
your individual circumstances, so please get in touch with the appropriate service if you require assistance.
To discuss your needs in relation to:
Program calendar
Week Begin Lecture Pre-readings (H&P Topic Illustration (H&P Workshop (H&P textbook) Assessment Due
Date textbook) textbook)
1 24 Jul Module 1: Introduction to Cost Accounting, Chapter 1, Chapter 2. Problem 2-43. Introduction.
Strategy and Analyses, Cost Concepts
Watch Strategy Videos on Report Writing and
links provided. Presentation Skills Workshop.
2 31 Jul Module 2: Cost Behaviour Chapter 6 (including Exercise 6-30. Strategy Questions on Bb.
Appendix).
1-25, 2-17, 2-28, 2-29, 2-50.
3 7 Aug Module 3: Product Costing Chapter 3, Chapter 4 Exercise 3-34. 6-1, 6-12, 6-16, 6-25, 6-41, 6-
(pp.138-152). 42.
4 14 Aug Module 4: Variable and Absorption Costing. Chapter 8 (pp. 338-345), Exercise 8-22, Exercise 5- 3-15, 3-19, 3-46, 4-5, 4-10, 4-
Activity Based Costing Chapter 5 (pp. 175-194). 26. 17, 4-25.
5 21 Aug Module 5: Cost- Volume-Profit Analysis Chapter 7. Exercise 7.24. 8-2, 8-32. Portfolio due at 5 PM (AWST),
Friday, 25 August 2023.
5-7, 5-10, 5-27, 5-46 (Parts 1
& 2 only).
6 28 Aug Module 6: Decision Making – Relevant Costs Chapter 14 (pp. 620-641; Exercise 14-38. 7-2, 7-7, 7-14, 7-29, 7-34, 7-
and Benefits 645). 40.
8 11 Sep Module 7: Budgeting Chapter 9. Exercise 9-23. 14-7, 14-10, 14-23, 14-31, 14-
41, 14-47.
9 18 Sep Module 8: Cost Performance and Review Chapter 10, Chapter 11 Problems 10-35 & 11-22. 9-1, 9-5, 9-24, 9-25, 9-39 Mid-semester test
(pp.478- 494). (Parts 1, 2 & 3 only).
Thursday, 21 September
2023 at 2 PM (AWST).
10 25 Sep Module 9: Responsibility Accounting and Chapter 12 (pp. 524-536), Exercises 13-34 & 13-35. 10-4,10-8,10-17, 10-36, 11-26,
Transfer Pricing Chapter 13 (pp.594-602). 11-49.
11 2 Oct Module 10: Financial Performance Measures Chapter 13 (pp. 576-591). Exercise 13-36 & 13-39. 12-1, 12-6, 12-27, 13-19, 13-
46, 13-47.
12 9 Oct Module 11: Multidimensional Performance Chapter 1 (pp.12-13), 13-8, 13-12, 13-42, 13-43, 13-
Measures Chapter 12 (Section 2). 44 (parts 1 & 2 only).
15 30 Oct Examinations
16 6 Nov Examinations