ACCTN101-18B (HAM)

Accounting for Management

15 Points

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Waikato Management School
Te Raupapa
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz

Placement Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: clive.wilkinson@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5 or 9 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
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Paper Description

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This paper explains is an important social practice; an integral aspect of organisational management and covers both the technical aspects of the provision and the use of accounting information. This is a compulsory paper for the BMS, BBus and BBA degrees.

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Paper Structure

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This paper has 2 main parts: Financial Accounting and Management Accounting. Accounting is the process of identifying, measuring and communicating economic information to permit informed judgement and decisions by users of the information. The first part focuses on the use of financial statements to aid internal and external users whereas the second part focuses on the use of special type reports for managers in internal decision making. The paper also reviews the information needed by government for accountability purposes. Also covered is this paper are ethics, taxation matters and sustainability.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Explain why accounting is viewed as the communicative tool for effective decision making
    Linked to the following assessments:
  • Critically evaluate how accounting is implicated in everyday life in organisations and society.
    Linked to the following assessments:
  • Explain the need to account for a wider environment viz responsible and sustainable management practices
    Linked to the following assessments:
  • Interpret financial statements with an awareness of their context and source
    Linked to the following assessments:
  • Apply basic costing, budgeting and quantitative modelling techniques.
    Linked to the following assessments:
  • Critically discuss the strengths and limitations of the numerical representation of complex processes
    Linked to the following assessments:
  • Demonstrate skills in creative problem solving and team work
    Linked to the following assessments:
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Assessment

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Internal coursework / final examination ratio: 1:1

Assessment is by coursework during the semester and by formal examination at the end of the semester. One half of the total mark (final grade) is determined by the course work and the other half of the total mark by a three-hour final examination. Your final mark (percentage) for the course will be a weighted average of your course work and final examination marks. To pass this paper you must receive a C- (C minus, 50%) grade.
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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 50:50. There is no final exam. The final exam makes up 50% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 50:50 or 0:0, whichever is more favourable for the student. The final exam makes up either 50% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Financial Accounting Test 1
9 Aug 2018
1:10 PM
12.5
  • Hand-in: In Lecture
2. Company Project
14 Sep 2018
5:00 PM
10
  • Online: Submit through Moodle
3. Management Accounting Test 2
27 Sep 2018
1:10 PM
12.5
  • Hand-in: In Lecture
4. Tutorial & Case Presentation
10
  • Hand-in: In Tutorial
5. On-line Tests
Average of All
5
  • Online: Submit through Moodle
6. On-line Test Chapter 1
20 Jul 2018
10:00 AM
-
  • Online: Submit through Moodle
7. On-line Test Chapter 2
27 Jul 2018
10:00 AM
-
  • Online: Submit through Moodle
8. On-line Test Chapter 3
3 Aug 2018
10:00 AM
-
  • Online: Submit through Moodle
9. On-line Test Chapter 4
10 Aug 2018
10:00 AM
-
  • Online: Submit through Moodle
10. On-line Test Chapter 5
17 Aug 2018
10:00 AM
-
  • Online: Submit through Moodle
11. On-line Test Chapter 6
17 Aug 2018
10:00 AM
-
  • Online: Submit through Moodle
12. On-line Test Chapter 7
31 Aug 2018
10:00 AM
-
  • Online: Submit through Moodle
13. On-line Test Chapter 8
7 Sep 2018
10:00 AM
-
  • Online: Submit through Moodle
14. On-line Test Chapter 9
14 Sep 2018
10:00 AM
-
  • Online: Submit through Moodle
15. On-line Test Chapter 10
28 Sep 2018
10:00 AM
-
  • Online: Submit through Moodle
16. On-line Test Chapter 11
5 Oct 2018
10:00 AM
-
  • Online: Submit through Moodle
17. On-line Test Chapter 12
5 Oct 2018
10:00 AM
-
  • Online: Submit through Moodle
18. On-line Test Chapter 13
5 Oct 2018
10:00 AM
-
  • Online: Submit through Moodle
19. Exam
50
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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Lawrence, S., Davey, H., and Low, M. (2012). Accounting at Work: In Business, Government & Society, 5th Edition, New Zealand, Pearson Education NZ.

(Students should purchase the 5th Edition of the prescribed text. There are significant differences between the editions.)
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Online Support

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If you require online support for myweb please email helpdesk at wmshelp@waikato.ac.nz
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Workload

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TIME MANAGEMENT

Be realistic about the amount of time you spend on this course. A full time first year student should be working on their courses for about 40 hours per week. This is an average figure; the actual hours will vary from week to week. This means that for a semester course you should spend about 10 hours per week. For this course, the following is a guide to how you might divide up those hours:

Hours per week Activity
2 Lectures
1 Workshop
2 Read prescribed readings and review lecture notes
4 Complete weekly on-line tests, case presentation and tutorial problems
1 Attend and discuss assigned case and tutorial work in tutorials
10 Total

This time allocation will vary during the weeks you are preparing for your tests, company project and case presentation.
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Linkages to Other Papers

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This paper provides an important link to other department papers. Understanding how accounting information is used for managerial decision-making is important for any management/business student. The assessment materials are designed in this paper to help students learn how to work in a team, as they will have to when they join the “real world”. The group project will help students to learn how to use investigative research skills in searching for data on companies and how to pull the data together to evaluate how well the companies are performing or not performing. This paper also emphasises that a broader aspect of information must be used when making decisions about the performance and position of organisations..
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Prerequisite(s)

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT101

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