ACCT402 MANAGEMENT ACCOUNTING ASSIGNMENT

Professionals in the field of accounting need to be able to manage their organisation in dynamic business contexts by using financial information and statistical data to make accurate and evidence-based decisions that control the enterprise, business activities, and development.

This course provides you with theoretical and conceptual knowledge of planning & reporting, decision making, technology, operations, and leadership. This course covers topics such as: the role of accountants in internal decision-making; tools used to design and develop costing systems; preparation of budgets and their role as a planning and control tool; other decision- making tools including CVP analysis, pricing decisions, inventory issues and costs of quality.

In this course, you will be able to identify and explain costing techniques, performance management and transfer pricing systems in divisionalised businesses. Additionally, you will develop an understanding of the ways in which management accountants can provide legal and ethical information for decision making in an organisation which will help them to self- assess their competencies and prepare themselves for further learning and career advancement.

The aim of this course is to guide you to Identify management accounting techniques to analyse data sets and produce information for management decision making.

Course Level Aims and Learning Goals

The Course Learning Outcomes (CLOs) specify what you should know and be able to do by completion of this course. The CLOs aim to contribute towards your attainment of the Program Learning Outcomes (PLOs) and Graduate Attributes (GAs), discussed further below. The CLOs are:

1	Individually, and as part of a team, evaluate management control problems faced by contemporary business organisations.
2	Apply an advanced body of management accounting knowledge, costing techniques, and transfer pricing systems in making investment and pricing decisions.
3	Critically analyse the legal and ethical challenges arising in management accounting contexts.
4	Interpret and transmit strategies required to enhance stakeholder value effectively and professionally using highly developed communication skills.

Course Lecturer

Your Course Lecturers & Tutors are: Please refer to the Course Lecturers & Tutors tile on eLearning for further details.

Lecturers are highly qualified academics and practitioners with subject-matter expertise. Your course lecturer will facilitate and support your learning and provide feedback on assessment tasks. You can contact your course lecturer via eLearning from the Course Communications tile.

Program Director

Your Program Director is Dr Arif Noor.

Each course falls under a Program Director who is responsible for the overall academic integrity of that course. Under the advice of the Dean and in conjunction with lecturers/tutors, the Program Director curates the course content, designs all learning activities, sets assessment tasks and oversees the administration of the course. You can contact your Program Director via eLearning any time during the semester from the Course Communications tile.

Pre-requisites and Co-requisites

ACCT401 Accounting and Financial Management

Prescribed Textbook

Most of your course readings are from the following textbook, which you must purchase in either electronic or hard copy format. You may purchase the textbook directly from the publisher at https://www.mheducation.com.au/ise-managerial-accounting-9781260575682- aus:

Ray H. Garrison, Eric Noreen, Peter C. Brewer (2023) ISE Managerial Accounting, Mcgraw Hill

Your assessment tasks will be based on materials in the prescribed textbook. It is therefore essential that you obtain a copy of the textbook. Inform a Student Support Officer via the Course Communications tile on eLearning if you are unable to purchase the textbook by the end of Week 1.

Additional Readings

You may find the following materials, which are available in the Institutes library, useful when studying this course:

Atrill, (2024) Management Accounting for Decision Makers. 11th ed. Pearson Education

Horngren, C.T., Datar, S.M., and Rajan, M.V. (2020), Cost Accounting: A Managerial Emphasis, 17th ed. (Global Edition) Pearson Education

Bhimani, A., Horngren, C. T., Datar, S. and Rajan, M. (2023). Management and Cost Accounting. 8th ed. Australia: Pearson Education.

Carlon, S., Mcalpine-Mladenovic, R., Palm, C., Mitrione, C., Kirk, N. & Wong, L. (2021). Financial Accounting. 7th ed. Wiley Australia.

Reference Journals

Accounting & Finance

Accounting and Business Research

Accounting Forum

Accounting, Organizations and Society

Australian Accountant (Journal of ASCPA)

Australian Accounting Review

Charter (Journal of ICAA)

Financial Accountability and Management

In the Black (CPA Journal)

International Journal of Accounting

The Accounting Review

Websites

CPA Australia

http://www.cpaaustralia.com.au

Institute of Chartered Accountants

http://www.charteredaccountants.com.au/

Institute of Public Accountants

http://www.nia.org.au

Chartered Institute of Management Accountants (CIMA)

cimaglobal.com/

Course Schedule

Week No.	Topic	Readings from your prescribed textbook1	Assessment task due (% weighting)2
1	Managerial accounting and cost concepts	Refer to eLearning
2	Job-order costing: calculating unit product costs Cost flows and external reporting	Refer to eLearning
3	Process costing	Refer to eLearning
4	Cost-volume-profit relationships	Refer to eLearning
5	Variable costing and segment reporting: tools for management	Refer to eLearning	Individual Assessment - Journal Article Critique (20%)
6	Activity-based costing: a tool to aid decision making	Refer to eLearning
7	Master budgeting Flexible budgets and performance analysis Capital budgeting decisions	Refer to eLearning
8	Standard costs and variances	Refer to eLearning
9	Responsibility accounting systems legal and ethical challenges Strategic performance measurement	Refer to eLearning

10	Differential analysis: the key to decision making Financial statement analysis	Refer to eLearning	Group Research Report (30%) (Week 10) Presentation (10%) (Week 10 & 11)
11	Capital budgeting decisions Statement of cash flows	Refer to eLearning
12	Topics review
Exam Week	Final Exam		Final Examination (40%)

Public Holidays

If your class falls on a designated Public Holiday in New South Wales, Northern Territory or in Victoria, your lecture and tutorial sessions will be pre-recorded and there will be no live lecture or tutorial on that day.

Assessment Details, Marking Criteria and Standards

Assessment tasks provide an opportunity for you to develop and consolidate your knowledge of each weekly topic by undertaking research, solving problems, preparing reports, formulating advice or giving presentations. Details of each assessment task and the criteria by which you will be marked are set out below. Further details about each Assessment Task, including suggested reference resources, are available on eLearning under the Assessments tile.

Use of Artificial Intelligence (AI): You must comply with the requirements of each assessment task. If an assessment permits the use of AI (always check assessment requirement whether you are permitted to use AI), make sure to properly acknowledge this, and ensure that your submission is substantially your own work. If the use of AI is not permitted in an assessment, please follow the requirement. Unauthorised use of AI will be penalised.

Word limit	2000 words
Other requirements	For the critique: Use 12 pt font Double-space your document to allow room for feedback State your name and student number in the document header State the word count in the document header Include a bibliography Comply with the APA referencing style
Submission format	PDF file (.pdf) or Word (.doc) only for the critique
Submission method	Via the Turnitin dropbox on eLearning
Marking criteria	See rubric set out in the appendix
AT2 Group Research Report & Presentation (40%)
Description	For this assessment, you will form into groups of three or four. You will select an organisation from the list provided by the lecturer/tutor. You will consider new projects or business opportunities that warrant consideration for the selected organisation and apply advanced management accounting knowledge, costing techniques and budgeting for planning a project. You will be required to prepare a static budget in a standard budget format (Excel) and provide financial information to stakeholders about the organisations financial health and performance. That is to allow stakeholders to interpret and transmit strategies to gauge organisational performance and to guide managers in determining employee compensation decisions. You are also required to critically analyse legal and ethical challenges in management accounting context. In addition to the submission of a written report, students will be required to present key findings of their research in an in-class presentation for 10-15 minutes. Group marks may be adjusted into individual marks using peer assessment tool such as SPARK software.
Due date	Written Report 11.55pm Sunday, Week 10 Presentation The presentation will be held during the allocated lecture time in Week 10 & 11
Word limit	3000 words

Other requirements

For the report:

Use 12 pt font

Double-space your document to allow room for feedback State your name and student number in the document header State the word count in the document header

Include a bibliography

Comply with the APA referencing style

Every group member must also complete and separately submit a formal group work peer and self-evaluation form, which is available on eLearning

For the presentation:

You will present to the class at an allocated time during the lecture. You must submit any slides or graphics at the same time as your report.

Submission format

PDF file (.pdf) or Word (.doc) only for the report

PDF file (.pdf) or Word (.doc) only for peer and self-evaluation form PDF file (.pdf) or PowerPoint (.ppt) only for the presentation

One submission only per group for the report

One submission only per group for the presentation but every student must participate in the presentation in class

Individual submissions are required for the peer and self-evaluation form

Submission method

Via the Turnitin dropbox on eLearning

Marking criteria

See rubric set out in the appendix

AT3 Final Examination (40%)

Description

The final exam in this course will test your overall understanding of topics covered in the course. The examination will have 2 hours duration with additional 10 minutes reading time.

In final exam, you will be required to answer a combination of practical, theoretical, self- reflective, and case study questions, focusing on all topics covered during the teaching term.

Duration

2 hours plus 10 mins reading time

Date, time and place

The final examination will be held during the official Examinations Week at a time and date to be notified via an Announcement on eLearning.

Further details will be provided in Week 10 via an announcement on the eLearning.

Marking criteria

See rubric set out in the appendix

Rubric for AT1 Individual Assessment Journal Article Critique

Refer to eLearning

Rubric for AT2 Group Research Report & Presentation

Refer to eLearning

Rubric for AT3 Final Examination

Refer to eLearning

Link between Assessments and Learning Outcomes

Each assessment task contributes towards your attainment of the PLOs and CLOs:

Assessment Task

AT1 Individual Assessment Journal Article Critique

AT2 Group Research Report & Presentation

AT3 Final Examination

CLOs to which this assessment task contributes

CLO1 CLO2

CLO2 CLO3 CLO4

CLO1 CLO2 CLO3

CLO4

ADDITIONAL INFORMATION ABOUT THIS COURSE

Associated Awards

This course is associated with the following Programs at CIM:

Master of Business Administration (MBA

Graduate Attributes

It is expected that the graduates of CIM will be able to:

Formulate and communicate views to develop mastery of discipline-relevant research knowledge and critical judgement in their area of specialisation;

Innovate and implement strategies to fulfil the information requirements of complex tasks or scenarios across a range of contexts;

Analyse and synthesise business problems for sustainable solutions;

Communicate and collaborate effectively in teams and individually, and when working in diverse cultures;

Demonstrate leadership to effectively manage emerging ethical and professional issues and be socially

Program Learning Outcomes

The Master of Business Administration program specifies what you should know and be able to do by completion of the program:

1	Apply contemporary management practices in a manner consistent with organisational sustainability and ethical management behaviour.
2	Research and present theoretical concepts and complex ideas in both written and verbal formats appropriate for a range of stakeholder audiences.

3	Critically analyse, integrate and reflect advanced theoretical, technical and practical knowledge of business disciplines and professional practice.
4	Demonstrate mastery of discipline-specific knowledge and technical and research skills relevant to business decision making and the management of organisations and engage in lifelong learning.
5	Apply discipline-relevant knowledge and skills to challenges relevant to professional practice in a substantial project.
6	Work individually and in groups to propose collaborative, innovative and responsible solutions to complex real world business challenges.

ADDITIONAL INFORMATION ABOUT ASSESSMENTS

Approved Changes to Assessment Tasks

Any approved changes to assessment tasks, including submission dates, will be notified by way of an announcement issued via eLearning. You should regularly check the Course Communications tile for any announcements.

Assessment Moderation

Results for all assessment tasks are subject to a moderation process before results are released, in accordance with the Assessment Moderation Policy & Procedure. The moderation process ensures academic rigour and consistency in marking, including that marks reflect the academic standard required by the national policy for regulated qualifications in Australian education and training (the AQF).

Assessment Feedback and Results

Your results for each assessment task, other than the final examination, will be available via eLearning. You will receive individual feedback on all assessment tasks other than the final examination. You will receive your results and feedback within 2 weeks of the later of the due date or the date on which you submitted the assessment task.

Final examination marks will be released contemporaneously with final grades and will be accessible via your Student Portal.

Late Submission

You may be penalised for failing to submit an assessment task on time. If you do not have authorisation, you may be penalised five (5) percent of awarded marks per day for up to five (5) days; thereafter your submission may not be accepted, and you may be awarded zero marks. The Assessment Policy & Procedure at paragraph 9 provides further information about the penalties and other consequences of late submission of assessment tasks. If you are unable to submit an assessment task on time for any reason, contact a Student Support Officer via the Course Communication tile on the eLearning portal.

LEARNING RESOURCE

Course delivery

You will have a two-hour lecture and a two-hour tutorial in this course. The lectures are conducted in a seminar style and address the contents of the course and draw on the students experience and preparatory readings. The tutorials involve class discussions of assigned case studies, practice sets, calculation, and problem-solving exercises. The tutorials will also involve group work to develop your teamwork skills.

Assessments

You will complete a range of assessment tasks such as quizzes, projects, presentations, case study analyses, written reports, and essays, and submit those assessment tasks via the Assessments tile on eLearning.

Software and hardware

You are required to have access to a computer with in-built or attached camera, a headset with built-in microphone and a stable internet connection for the duration of the course. You are advised to attend each class and fully participate in the interactive activities undertaken during classes.

Student email accounts

You are required to use your official CIM student email address for all email correspondence with CIM staff. Staff are unable to reply to other email addresses.

eLearning

The eLearning portal contains all your learning resources for the course.

You should familiarise yourself with the eLearning portal prior to your first class and consult the eLearning portal each week throughout the course. Key learning resources available via the eLearning portal include:

Class You can access your class details via the eLearning portal. This is where you will attend your scheduled lectures and tutorials.

Course Your course lecturers will communicate with you via the eLearning portal. Your course lecturers will post announcements.

You will complete or submit assessment tasks via the eLearning portal, typically via a Turnitin dropbox.

News You will be able to read, post and discuss with your fellow students news articles relevant to the course subject matter. This will help you to keep across current events and deepen your knowledge of the course subject matter.

Library resources and research. You will be able to access CIMs library and other resources to support your

Weekly prescribed readings or viewings. You will be able to identify your prescribed weekly readings and access additional online materials, such as short videos, journal articles or podcasts for each week of the course.

Lecture slides and tutorial You will be able to access lecture slides and other materials for each week of the course.

In-class activities and self-assessment. You will be able to access learning activities to be completed during or outside class time for each week of the course. These activities may include group discussions, debates, problem-solving exercises, case-studies and reflection exercises.

It is important that you engage with each of these learning resources each week throughout the course. You are expected to undertake 14 hours of study per week, comprising a total of 4 hours of face-to-face classes and 10 hours of personal study. You should undertake a total of 168 hours of study over the semester. Students requiring English language support should expect to undertake an additional 4 hours of study per week.

KEY POLICIES, STUDENT RESPONSIBILITIES AND SUPPORT

You are expected to be familiar with and adhere to all CIM policies in respect of academic matters and personal behaviour. All CIM policies are available on the Institutes web site (www.ciom.edu.au).

Reasonable Adjustment

You may request adjustment to any assessment task in this course to accommodate any disability, such as vision impairment or hearing impairment, provided the adjustment is reasonable and does not impose an unjustifiable hardship on CIM. This may include changes to the due date, submission, format, modality or length of any assessment task.

The Assessment Policy & Procedure at paragraph 11 provides further information about CIMs policy on reasonable adjustment. If you are dissatisfied with the outcome of your request for reasonable adjustment you may request a review of the decision in accordance with the Student Grievance Management Policy.

You can make a request for Reasonable Adjustment via the eLearning portal, or by contacting a Student Support Officer via the Course Communications tile on the eLearning portal

Special Consideration

If your performance in this course has been or is likely to be adversely impacted by misadventure, it is important that you apply for special consideration, so that CIM is aware of your circumstances and can support you to get your studies back on track. If your application is approved, you may be given additional time to submit an assessment task or make other adjustments to your course program. Misadventure includes acute illness, loss or bereavement, hardship/trauma or technological problems which could not be anticipated or avoided.

The Assessment Policy & Procedure at paragraph 17 provides further information about CIMs policy on special consideration. If you are dissatisfied with the outcome of your request for special consideration you may request a review of the decision in accordance with the Student Grievance Management Policy.

To make a request for Special Consideration, contact a Student Support Officer via the

Course Communications tile on the eLearning portal.

Appeals Against Assessment Decisions

You may appeal against your final grade in this course. You must do so within five (5) working days of receiving formal notification of the assessment result. Your Program Director will advise you of the outcome of your appeal within ten (10) working days of receipt of the appeal. Please note that your final grade may remain unchanged or may be increased or decreased as a result of the appeal.

The Assessment Policy & Procedure at paragraph 19 provides further information about CIMs policy on appeals against assessment decisions. If you are dissatisfied with the outcome of your appeal, you may request a review of the decision in accordance with the Student Grievance Management Policy.

To lodge an appeal, contact a Student Support Officer via the Course Communications tile on the eLearning portal.

Workload

It is important that you commit sufficient time to your academic studies. In addition to participating in lectures and tutorials, you should allocate a minimum of 10 hours/week for your study in this course. If you do not commit adequate time to your studies you will not develop the skills needed to attain the CLOs, PLOs and GAs, and you risk failing the course.

Attendance

You are required to complete a weekly check-in via the eLearning portal to make sure that you are on track with your studies in this course. CIM monitors and records your attendance and activity via the weekly check-in. You will be regarded as 'absent' from classes if you fail to satisfactorily complete your weekly check-in.

International students must maintain an attendance rate of 80 per cent or above for the duration of the course. An international student whose attendance falls below 80 per cent will be contacted by CIM and reported through The Australian Governments Provider Registration and International Student Management System (PRISMS).

Communication

The Course Communications tile on the eLearning portal is where you can communicate with your Course Lecturer, Course Tutor, Program Director, or your Student Support Officer. You should regularly check the Course Communications tile for announcements.

Academic Integrity & Honesty

Academic integrity and honesty is of utmost importance at CIM. The Academic Integrity and Honesty Policy defines academic integrity and sets out the consequences of suspected or proven academic misconduct, which includes plagiarism, recycling (self-plagiarism), cheating and contract cheating. Text-matching software (Turnitin) is used at CIM to promote appropriate acknowledgement practice and to detect suspected cases of academic misconduct. You will receive instruction on academic integrity during your orientation at CIM, and you are required to complete an online Academic Integrity & Honesty module as part of CIMs Learning Support Program. Further details are available on the Learning Support Hub.

Learning Support

The Learning Support Hub provides information and interactive modules designed to help you develop the skills you need to succeed in your degree program and achieve your goals. You are required to complete six foundational modules by the end of your first semester of study, as part of CIMs Learning Support Program. Upon completion of all six foundational modules you will be equipped to progress to your second semester of study. The foundational modules are:

Module 1: Academic Integrity & Honesty Module 2: English Language Skills

Module 3: Formal and Professional writing Module 4: APA referencing

Module 5: Research with ProQuest Module 6: Study Skills & Exam Preparation

The Learning Support Team will run interactive workshops throughout the semester to assist you to complete all six modules. The timetable for these workshops is available on the Learning Support Hub.

General Conduct and Behaviour

The Student Code of Conduct sets out your obligations in respect of academic matters and personal behaviour as a student, and the consequences of any breach or alleged breach of the Code. You must:

treat all staff at CIM, any members of the public and other students with respect, dignity, impartiality, courtesy and sensitivity at all times;

maintain a cooperative and collaborative approach to interpersonal relationships;

act honestly and ethically in your dealings with CIMs staff, any other members of the public and other students;

respect the privacy of CIMs staff and other students;

ensure that you do not act in a manner that unnecessarily or unreasonably impedes the ability of CIMs staff, any members of the public or other students to carry out their study, research or work at CIM, including in CIMs library, classrooms and computer laboratories;

ensure that you do not become involved in or encourage discrimination, harassment (including sexual harassment) or bullying (including cyber-bullying) of CIMs students, staff, personnel or any member of the public;

refrain from displaying behaviour that threatens the wellbeing of another member of CIM including all staff and students;

treat every person with courtesy, and respect regardless of gender, age, ethnicity, social background, disability, sexual preference, or religious beliefs and

Additionally, you must act ethically and honestly in the preparation, conduct, submission and publication of academic work, and during all forms of assessment, including formal examinations and informal tests.

Work Health and Safety

You have a responsibility to protect the health and safety of yourself and others in accordance with Australian workplace health and safety laws.³ In accordance with those laws, CIM is committed to taking reasonable steps to maintain health and safety of its students and staff. To this end, CIM requires that you take care for your own health and safety, take care that your acts or omissions do not adversely affect the health and safety of others, comply with any instruction given by CIM staff regarding safety, comply with all CIM policies, procedures and systems, and report incidents and any unsafe conditions or issues that come to your attention. You should familiarise yourself with the Work Health and Safety Policy.

Student Satisfaction and Feedback Survey

CIM requests your feedback to assist with continually improving the quality of its learning programs. You will be asked to complete a Student Satisfaction Survey (SSS) for each course in Week 10 of the semester. This is your opportunity to provide your views on the content, learning assessment methodologies, teaching and resourcing of the course, and your suggestions for further improvement.

Complaints

You are encouraged to raise any concerns you may have with any aspect of your course by first having an informal discussion with the relevant staff member or your Program Director. If you are dissatisfied with the outcome, you are encouraged to discuss your concerns with a Student Support Officer. If the matter is still not resolved to your satisfaction, you may make a formal complaint in accordance with the Student Grievance Management Policy. The Student Grievance Management Policy contains further information about the complaints process, including information about how to lodge an appeal in relation to the outcome of a complaint.

VERSION CONTROL

Version	V7.0
Date effective	3 February 2025
Next review date	End of S1 2025
Policy owner and contact	Program Director
Approving body for next review	Dean

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ACCT402 MANAGEMENT ACCOUNTING ASSIGNMENT