ACCTN203-19A (TGA)

Management Accounting: Accounting for Organisational Control

15 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: leanne.cooper@waikato.ac.nz
: uwt@waikato.ac.nz
: tiruni.john@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, 9 or 3 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.
    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
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Paper Description

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This paper emphasises the skills involved in everyday practice of management accounting. It develops skills in problem solving, including the use of quantitative analysis and understanding of basic costing techniques. The organisational and behavioural aspects of accounting practices and the ethical constraints within which accountants operate are also contextualised.
Note: Basic operational knowledge of the Excel spreadsheet and its common functions are assumed. Student who are deficient on these aspects should consult with Student Adviosrs at MSC or SAFE for remedial advice. Students undertaking an Accounting major within the BBus degree can take this paper in place of HRMG241 but will be unable to count it towards the Accounting major, and therefore must select an additional Accounting paper for their major.
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Paper Structure

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2 x one-hour lectures

1 x one-hour tutorial (Semester A starting week 2)

1x half-hour weekly informal online quiz.

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Understand management accounting: information for creating value & managing resources. Cost terms & concepts.
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  • Appraise cost behaviour, cost drivers & cost estimation and product costing systems.
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  • Differentiate process, operations & service costing.
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  • Apply overhead Costs.
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  • Illustrate activity-based costing.
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  • Use various budgeting systems.
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  • Explain standard Costing - managerial control
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  • Understand flexible budgets & overhead analysis. Managing & reporting performance
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  • Use cost volume profit analysis
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  • Practice the use of relevant costs and benefits and use the information for decisions.
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  • Collect and apply information for capital expenditure.
    Linked to the following assessments:
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Assessment

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Most of what students need to know about the conduct and content of this course is given in this course outline. Updates may be communicated to students via announcements, lectures and email from time-to-time as the need arises. It is the students' responsibility to keep abreast with the development via the communication channels stated here. Students should take time to familiarise themselves with the instructions, suggestions, times, venues and resources-available given here in this outline and subsequent updates as they emerge.

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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. Mid-term Test
30 Apr 2019
3:00 PM
25
  • Hand-in: In Lecture
2. Essay
13 May 2019
12:00 PM
15
  • Online: Submit through Moodle
3. Tutorial Presentation & Preparation
10
  • In Class: In Tutorial
4. 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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Prescribed:
Management Accounting-Information for Creating and Managing Value by Langfield-Smith, Smith, Andon, Hilton & Thorne (8th Edition) McGraw-Hill Education, 2018. (Henceforth referred to as “Langfied-Smith” text or “The Text” in this course)
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Recommended Readings

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Management Accounting for Decision Makers by Peter Atrill & Eddie McLaney (7th edition), Pearson, 2012.
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Other Resources

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Reference Style

Use the APA Referencing Style. The University of Waikato Library has put together a selection of resources to help you acknowledge your sources properly. http://www.waikato.ac.nz/library/study/referencing

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Online Support

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Moodle is the official communication platform for this paper. All relevant materials and documents will be uploaded to Moodle under Files. Announcements will be posted on Moodle from time to time to inform you of important notices, updates and other development pertaining to this paper. It is your responsibility to check these Announcements and updates via Moodle regularly, as ignorance of these is NOT a valid excuse.
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Workload

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3 x one-hour lectures
1 x one-hour tutorial (Semester A starting week 2)
1x half hour weekly informal online quiz.
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Linkages to Other Papers

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FINA201
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Prerequisite(s)

Prerequisite papers: ACCTN101 or ACCT101

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT231

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