ACCTN203-20A (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/WIL Coordinator(s)

Tutor(s)

: pritesh.khatri@waikato.ac.nz
: skeh1@students.waikato.ac.nz

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 organisational and behavioural aspects of accounting practices and the ethical constraints within which accountants operate are contextualised.

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Paper Structure

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1 x one-hour lecture

1 x two-hour lecture

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

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Understand the fundamentals of management accounting, including the information used for creating value and managing resources, and cost terms and concepts.
    Linked to the following assessments:
  • Appraise cost behaviour, cost drivers and cost estimation.
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  • Understand and apply various product costing systems
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  • Understand and apply traditional costing methods and activity-based costing concepts.
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  • Use various budgeting systems for managing and reporting performance.
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  • Understand standard costing and apply these for managerial control.
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  • Apply capital budgeting techniques and evaluate the outcomes.
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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 and product mix decisions.
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  • Understand the relation between sustainability and management accounting, including relevant management control systems.
    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 up 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 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Test 1
30 Mar 2020
1:00 PM
15
  • Online: Submit through Moodle
2. Test 2
25 May 2020
1:00 PM
15
  • In Class: In Lecture
3. Management Report
11 May 2020
12:00 PM
15
  • Online: Submit through Moodle
4. Tutorial Preparation and Presentations
15
  • In Class: In Tutorial
5. Exam
0
6. Test 3
17 Jun 2020
12:00 AM
40
  • Online: Submit through Moodle
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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Langfield-Smith, K., Smith, D., Andon, P., Hilton, R., & Thorne, H. (2018). Management Accounting: Information for Creating and Managing Value, 8th Edition, McGraw-Hill, Australia.

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Recommended Readings

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Atrill, P., & McLaney, E. (2012). Management Accounting for Decision Makers, 7th Edition, Pearson, UK.
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Other Resources

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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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In undertaking this paper you can expect to spend around 200 hours of input.
• Use the weekly outline as a guide for your time allocation
• Make sure you manage your time well and allocate sufficient time for assignments and test preparations

This paper will require substantial time to be spent outside of class working through the textbook, exercises and readings. For every hour spent in class you are expected to spend at least 3.5 hours of study/preparation.

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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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