ACCTN203-19B (HAM)

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)

: maxine.hayward@waikato.ac.nz

Placement Coordinator(s)

Tutor(s)

: ham27@students.waikato.ac.nz
: skerrphillips@gmail.com

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; understanding of basic costing techniques; knowledge of short and long term decision making; and basic abilities in using Excel spreadsheets. The paper also covers the organisational and behavioural aspects of accounting practices, and considers the ethical environment within which accountants operate.
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Paper Structure

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3-hours of lectures - (1x 1 hour lecture & 1x 2 hour lecture)

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

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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 and use process, operations & service costing.
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  • Apply overhead Costs.
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  • Apply activity-based costing concepts.
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  • Use various budgeting systems.
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  • Understand standard costing and apply these for managerial control
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  • Use flexible budgets & overhead analysis for managing & reporting performance
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  • Apply cost- volume- profit analysis.
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  • Understand relevant costs and benefits and apply the information to decision-making.
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  • Understand and appraise pricing & product mix decisions.
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  • Collect and apply the information for capital expenditure.
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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 from time to time. Please note that we model the conduct of this course based on the highest expectations of the accounting profession and ethics, hence for all assessments in this course, unless otherwise explicitly excused, any form of violations against acceptable professional behaviour, ethics, integrity and norms will attract severe sanctions and concomitant penalties.

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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 Class Test
4 Sep 2019
11:00 AM
25
  • In Class: In Lecture
2. Essay
16 Sep 2019
12:00 PM
15
  • Online: Submit through Moodle
3. Tutorial Presentations & 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, Thorne, Smith & Hilton (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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Online Support

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If you require online support for Moodle please email helpdesk at: itshelp@waikato.ac.nz
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Workload

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3 hours of lecturers: (1x 1 hour, 1x 2 hour)
1 x one hour tutorial (Semester B starting week 2)

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Linkages to Other Papers

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Prerequisite(s)

Prerequisite papers: ACCTN101 or ACCT101

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT231

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