CO ACCT2522 Semester 1 2018

UNSW Business School
Course Outline
ACCT2522 Management Accounting 1 - 2018

Study Level Semester UOC Delivery Mode School
Undergraduate Semester 1 6 Units of Credit On Campus Accounting
1. Course Details
Summary of Course
This course examines management accounting practices directed towards the effective and efficient use
of organisational resources. This includes the design and operation of management accounting systems
for planning and control purposes; the use of management accounting practices to support effective
resource management and to achieve process improvement; and the study of behavioural implications of
management accounting practices and how the latter are shaped by human processes.
Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to
refer to the Class Timetable website for the most up-to-date teaching times and locations.
View course timetable
Course Policies & Support

The Business School expects that you are familiar with the contents of this course outline and the UNSW
and Business School learning expectations, rules, policies and support services as listed below:
Program Learning Goals and Outcomes
Academic Integrity and Plagiarism
Student Responsibilities and Conduct
Special Consideration
Protocol for Viewing Final Exam Scripts
Student Learning Support Services
View course Policies and Support
Course Aims and Relationship to Other Courses
business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 1 of 22

View course outline in browser
This course is offered as part of an accounting major, double major or disciplinary minor in the Bachelor
of Commerce or Bachelor of Economics degrees. A pre-requisite for this course is ACCT1511 Accounting
and Financial Management 1B. This course also constitutes part of the core curriculum of studies
required by CPA Australia and Chartered Accountants Australia and New Zealand.
This course builds on the basic cost accounting knowledge gleaned in ACCT1501 and ACCT1511; and
further presents various management accounting practices and techniques that are adopted to ensure
that organisational resources are used effectively and efficiently in creating value for customer and
shareholders. As part of the course, we explore how the management of customer value parameters
(such as cost, quality, and time) is critical to value creation; and how management accounting practices
can support value creation. Specifically, students will be informed of three main interrelated themes as
follows:
1. The design and operation of management accounting technologies and systems;
2. The role of such technologies and systems in supporting effective resource management and process
improvement; and
3. The manner in which these technologies and systems affect, and are affected in turn, by human
processes within organisations.
We aim to encourage critical thinking about issues that may arise as these themes are covered, and to
improve students’ abilities to address such issues with confidence and creativity in a professional and
work-based context. This course draws upon business practices, contemporary and international
research, and cases to explore issues that are raised. In addition, the course will also prepare students for
ACCT3583 Management Accounting 2.
Student Learning Outcomes

The Course Learning Outcomes are what you should be able to DO by the end of this course if you
participate fully in learning activities and successfully complete the assessment items.
The Learning Outcomes in this course also help you to achieve some of the overall Program Learning
Goals and Outcomes for all undergraduate and postgraduate coursework students in the Business
School. Program Learning Goals are what we want you to BE or HAVE by the time you successfully
complete your degree (e.g. ‘be an effective team player’). You demonstrate this by achieving specific
Program Learning Outcomes - what you are able to DO by the end of your degree (e.g. ‘participate
collaboratively and responsibly in teams’).
For more information on Program Learning Goals and Outcomes, refer to the course Policies and Support
.
The following table shows how your Course Learning Outcomes relate to the overall Program Learning
Goals and Outcomes, and indicates where these are assessed (they may also be developed in tutorials
and other activities):
Program Learning Course Learning Outcomes Course Assessment Item

Goals and Outcomes
This course helps you to
achieve the following On successful completion of the course, you This learning outcome will be
learning goals for all should be able to: assessed in the following
Business undergraduate items:
coursework students:
1 - Knowledge
Have the requisite knowledge and skills to All assessment items
do the following:
1. Describe and adopt a processual and

dynamic view of organisations.
2. Understand the importance of accurate

costing, and apply different costing
techniques and systems to achieve this aim.
3. Explain how management accounting

technologies can be used to constructively
drive and support process improvement in
order to reduce cost, reduce time, improve
quality, and support innovation.
4. Identify, evaluate, and utilise relevant

management accounting information in
making various operational, investment, and
pricing decisions.
5. Recognise how management control

systems can influence behaviour, and apply
this knowledge in designing performance
measurement systems and incentive
packages that motivate the achievement of
organisational goals.
6. Appreciate how the technical and social

contexts of organisations affect value
generation.
7. Learn independently and assume

responsibility for your learning process.
8. Demonstrate an understanding of the

organisational context and a tolerance for
ambiguity when applying knowledge and
problem-solving skills to specific cases.
2 - Critical thinking and
problem solving Apply the knowledge and skills gleaned to All assessment items
identify, interpret and analyse problems in
the real world context.
3a - Written
communication Construct short answers or longer reports All assessments with the
that are clear, comprehensive, succinct, and exception of Online Quizzes
logically structured.
3b - Oral communication
Communicate ideas in a succinct and clear Not specifically assessed, but
manner. such skills are gleaned during
tutorials
4 - Teamwork
Work collaboratively to complete a task. Not specifically assessed, but
such skills are potentially
gleaned during tutorials
5a - Ethical, social and
environmental Not specifically addressed in this course. Not specifically assessed
responsibility
5b - Social and cultural
awareness Not specifically addressed in this course. Not specifically assessed

2. Staff Contact Details
Position Title Name Email Location Phone Consultation

Times
Lecturer Dr Linda Chang Email Room 3074, +61 2 9385 TBA
Quadrangle 5817
building – Ref
E15
Lecturer Dr Hien Hoang Email Room 3100, +61 2 9385 TBA
Quadrangle 5843
building – Ref
E15
Lecturer- Dr Yee Shih Phua Email Room 3062, +61 2 9385 TBA
in- Quadrangle 5812
charge building – Ref
E15
Students will be notified of staff consultation hours in week 1. You are encouraged to seek help from any
staff member teaching on this course during their consultation hours. The lecturers will be available for
up to two hours per week to conduct consultations on a drop-in basis or via phone. Staff members will not
conduct any extensive consultations by email unless they indicate a personal preference to do so.
Common etiquette must be observed when conducting any written communication with staff
members. In the case of email, make sure that you comply with the following:
1. Your email is sent from your official UNSW email account;
2. Your email contains proper salutations, sign-offs, and your full name and student identification number;
3. If your email is in relation to your tutorial, you should identify the tutorial number and the name of your
tutor; and
4. Your email has been checked for spelling, and does not contain short hand or text/SMS.
If your email does not meet any of the above requirements, do not expect a response . Please be
aware that staff members will only address email queries that require reasonably short replies
during their consultation times after dealing with drop-in students and phone queries.
3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course
At university, the focus is on your self-directed search for knowledge, and the assessments in this course
are designed with this in mind. Lectures, tutorials, textbooks, assessments and other resources are all
provided to help you fully comprehend and appreciate the concepts of this subject.
It is up to you to choose how much work you do in each part of the course: preparing for classes;
completing assessments; studying for exams; and seeking assistance or extra work to extend and clarify
your understanding. You must choose an approach that best suits your learning style and goals in this
course. Tutorial questions and self-study questions are provided to guide your learning process. It is
important to keep up-to-date as the material covered in each week builds on the material covered in prior
weeks.

Learning Activities and Teaching Strategies
Lectures
The purpose of lectures is to introduce and explain concepts that are critical to the core themes of the
course, and to provide a logical structure for the topics. Each lecture will provide a short overview of the
topic and then focus on explaining key concepts, frameworks, and issues. In order to maximise the
benefits of attending lectures, students are encouraged to read the relevant study materials thoroughly
before attending lectures. Lecture notes will be posted on Moodle before Monday of the week the lecture
is held.
Tutorials constitute the core learning experience of this course. During tutorials, students will be
encouraged to discuss and critique accounting concepts in a group environment, present their findings in
front of the class, and apply their knowledge to solve problems via homework questions and class
exercises. It is essential that you read the relevant course materials and prepare written responses to
tutorial questions prior to the tutorial each week. Tutorial questions will be posted on Moodle on the
Monday of the week prior to the tutorial being held.
Self-study is a key element of the learning design of this course. From time to time, self-study materials
will be posted on Moodle to facilitate deeper learning of core elements of the course. The aim of these
self-study questions is to encourage students to assume responsibility for the learning process, and to
make the tutorials more effective. Thus onus is on students to review and complete these materials. Staff
will be available in consultation hours to assist with difficulties experienced with self-study materials.
4. Assessment
Formal Requirements
In order to pass this course, you must:
achieve a composite mark of at least 50 out of 100;
achieve a satisfactory result on any essential assessment components; and
meet any additional requirements described in the Assessment Summary section.
You are expected to attempt all assessment requirements in the course.
Assessment Structure
Assessment Task Weighting Length Due Date

5%
1. Homework Preparation N/A At the beginning of
three tutorials which
would be selected at
random by your tutor
9%
2. Online Quizzes I – III 30 minutes As detailed in the
(recommended) Assessment Summary
section
26%
3. In-class Test 45 minutes During Week 6
tutorials, and will

commence at the start
of each tutorial
60%
4. Final Examination 2 hours + reading time During the University
Exam Period
100% – –
Total
Assessment Summary
You should complete the Working with Academic Integrity module before submitting any written
assessment by the due date. Non-compliance with the UNSW Student Code may result in disciplinary
action.
This section provides only a brief overview of all assessment tasks. A complete description of these
assessment tasks is provided in a document entitled "ACCT2522 Additional Information on Assessments
2018" which has been made available in Moodle under "Assessments". *Important* It is the student's
responsibility to read this document carefully and ensure that s/he understands all information provided
on the assessment tasks.
1. Homework Preparation (5%)

For each of the three randomly selected tutorial weeks, your tutor will review a paper copy of your
answers to the assigned tutorial questions (not self-study questions) to assess the level of effort you
exerted in preparing these answers. This assessment aims to encourage students to prepare for tutorials
in order to facilitate and improve the quality of discussion during the tutorials; thereby achieving program
learning outcomes of enhancing students’ knowledge, critical thinking and problem solving skills, and
written and oral communication skills.
Your final homework preparation mark will comprise your two best reviews. Each review is worth a
maximum of two marks (this will be scaled to a proportion of 5% at the end of the semester). The
answers do not need to be completely correct, but you are expected to make a significant attempt at all of
the homework questions and to be able to discuss your answers to receive full marks.
2. Online Feedback Quizzes (9%)

Three online quizzes will be held throughout the semester (see table below). Each quiz comprises 15
numerical or conceptual multiple choice questions which are drawn from at random from a larger set of
questions. You may attempt each quiz as many times as you wish. The aim of these quizzes is to provide
students with on-going feedback relating to their understanding and learning progress within the course,
and to assist in their preparation for the in-class test and final examination. These quizzes thus achieve
the program learning outcomes of enhancing students’ knowledge and critical thinking and problem
solving skills.
Each quiz is assigned one-third of the total mark for the online quizzes (i.e., 3%), and the mark for each
quiz consists of two equal components. The first component relates to the scaling of your score (out of a
maximum of 15 marks) to a proportion of 1.5%; and the second component, the remaining 1.5%, is fully
awarded based solely on the successful completion and submission of the quiz (regardless of your
score).
Quiz # Topics tested Start End

Quiz I Topics: 1-3 Week 4 Tuesday 8am Week 5 Tuesday 11pm
Quiz II Topics: 5-7 Week 8 Tuesday 8am Week 9 Tuesday 11pm
Quiz III Topics: 8-10 Week 11 Tuesday 8am Week 12 Tuesday 11pm
3. In-class Test (26%)

The in-class test duration is 45 minutes and will be held in Week 6 during your enrolled tutorial. The in-
class test will be based on material covered in Topics 1-5. This test will incorporate calculative and
conceptual multiple choice questions, and discursive and calculative questions. The aim of this
assessment is to evaluate and provide feedback on students' comprehension of, and their ability to apply
and integrate, various topics studied in this course. Hence, it also achieves program learning outcomes in
relation to the enhancing of students’ knowledge, critical thinking and problem solving skills, and written
communication skills.
4. Final Examination (60%)

The final examination duration is 2 hours. University administration will issue a final examination
timetable later in the session, which will provide the date, time and location(s) of the exam.The final
examination will cover ALL TOPICS in this course; and will comprise several calculative and/or discursive
written questions and a set of multiple choice questions. Further details of the examination will be made
available in Moodle in Week 12. The aim of the final examination is to enable students to demonstrate
that they have achieved all program and course learning objectives. This includes a thorough
comprehension of the topics in this course, and the ability to integrate and apply such knowledge
analytically and critically in a business environment.
Assignment Submission Procedure

Students are advised to keep all their returned marked assignments.
Late Submission
For information on Special Consideration please refer to the course Policies and Support .
Please refer to the document entitled "ACCT2522 Additional Information on Assessments 2018" which
has been made available in Moodle under "Assessments" for additional information on special
consideration/penalty processes for assessments other than the final examination.

The UNSW Business School has set a protocol under which students may view their final exam
script. Read more about the Business School's final exam script protocol .
Students in the School of Accounting at the UNSW Business School are able to view their final
examination script where they meet the conditions set out at https://www.business.unsw.edu.au/about/
schools/accounting/student-support/viewing-final-examination-scripts

Quality Assurance
The Business School is actively monitoring student learning and quality of the student experience in all its
programs. A random selection of completed assessment tasks may be used for quality assurance, such
as to determine the extent to which program learning goals are being achieved. The information is
required for accreditation purposes, and aggregated findings will be used to inform changes aimed at
improving the quality of Business School programs. All material used for such processes will be treated
as confidential.
Assessment Feedback
Feedback on student performance from formative and summative assessment tasks will be
provided to students in a timely manner. Assessment tasks completed within the teaching period
of a course, other than a final assessment, will be assessed and students provided with
feedback, with or without a provisional result, within 10 working days of submission, under
normal circumstances. Feedback on continuous assessment tasks (e.g. laboratory and studio-
based, workplace-based, weekly quizzes) will be provided prior to the midpoint of the course.
5. Course Resources
Langfield-Smith, K., D. Smith, P. Andon, R. W. Hilton and H. Thorne (2018). Management Accounting:
Information for Managing and Creating Value , 8th ed, McGraw-Hill Australia Pty Ltd.
Please note that there are two versions of this textbook - the print version only (the version required for
this course), and the "pack" version that includes the print version, Connect and LearnSmart. The print
version of this textbook is available from the UNSW Bookshop. Please advise the Lecturer-in-Charge
immediately if you experience difficulty in obtaining the textbook from the bookshop. Copies of the
textbook will also be available through High Use Collection in the UNSW library.
In addition to the prescribed text, supplementary reading materials may be issued during the session
as required.
Other suggested textbooks in the library that can be referred to if you should wish to conduct
further self-study in the topics covered by this course are:
Briers, M., J. Macmullen, M. Dyball, & H. Mahama (eds.) (2004). Management Accounting for Change:
Process Improvement and Innovation (4th Edition).
Horngren, C.T., Wynder, M., Maguire, W., Tan, R., Datar, S.M., Foster, G., Rajan, M.V., & C. Ittner (2011).
Cost Accounting: A Managerial Emphasis (1st Australian Edition). Pearson Australia.
Course website : UNSW Moodle .
Please note that students are responsible for updating themselves on any information that is
posted on Moodle. Information provided on Moodle may include:
Course Outline;
Supplementary reading material;
PowerPoint lecture notes (which may include announcements made in lectures);
Brief solutions to numerical tutorial questions;
Assessment results;
Contact and consultation details of staff; and
Course-related announcements and other administrative matters.
Library information and subject guides etc.

6. Course Evaluation & Development
Each year feedback is sought from students and other stakeholders about the courses offered in the
School and continual improvements are made based on this feedback. UNSW's myExperience survey is
one of the ways in which student evaluative feedback is gathered. In this course, we will seek your
feedback through end of semester myExperience responses. As a result of previous feedback provided
for this course and in our efforts to provide a rich and meaningful learning experience, we have continued
to evaluate and modify our course content in 2017.
7. Course Schedule
Week 1: 26 Feb
Activity
Lecture
Topic
Topic 1: Introduction and Understanding Processes and Value Creation
Lecturer: Yee
Assessment/Other
References: Textbook Ch. 1 & Ch. 16 p.760-769, & Additional Reading
Week 2: 05 Mar
Activity
Lecture
Topic
Topic 2: Cost Basics
Lecturer: Yee
Assessment/Other
References: Textbook Ch. 2 & Ch. 3
Activity
Tutorial
Topic
Topic 1

Week 3: 12 Mar
Activity
Lecture
Topic
Topic 3: Managing Costs I - Overhead Costs
Lecturer: Yee
Assessment/Other
Reference: Textbook Ch. 7
Activity
Tutorial
Topic
Topic 2
Week 4: 19 Mar
Activity
Lecture
Topic
Topic 4: Managing Costs I - Activity-based Costing
Lecturer: Yee
Assessment/Other
Activity
Tutorial
Topic
Topic 3
Assessment/Other

Assessment: Quiz I (Topics 1 - 3)
Week 5: 26 Mar
Activity
Lecture
Topic
Topic 5: Standard Costs and Variance Analysis
Lecturer: Linda
Assessment/Other
Activity
Tutorial
Topic
Topic 4
Assessment/Other
Note: Friday (30 March) is a public holiday. Students enrolled in Friday tutorials should attend tutorials
on other days.
Mid Semester Break: 02 Apr

Week 6: 09 Apr
Activity
Lecture
Topic
Topic 6: Costing and Tactical Decisions
Lecturer: Linda
Assessment/Other
References: Textbook Ch. 16 p.769-776 & Ch. 19
Activity

Tutorial
Assessment/Other
Assessment: In-class test (Topics 1 – 5)
Week 7: 16 Apr
Activity
Lecture
Topic
Topic 7: Transfer Pricing
Lecturer: Linda
Assessment/Other
References: Textbook Ch. 12
Activity
Tutorial
Topic
Topic 6
Week 8: 23 Apr
Activity
Lecture
Topic
Topic 8: Managing Quality
Lecturer: Linda
Assessment/Other
References: Textbook Ch. 16 p.778-785 & Additional Reading
Assessment: Quiz II (Topics 5-7)
Note: Wednesday (25 April) is a public holiday. Students enrolled in lectures/tutorials on that day should
attend other lectures/tutorials. Alternatively, students can also listen to lecture recordings.

Activity
Tutorial
Topic
Topic 7
Week 9: 30 Apr
Activity
Lecture
Topic
Topic 9: Managing Time - the Theory of Constraints
Lecturer: Hien
Assessment/Other
Activity
Tutorial
Topic
Topic 8
Week 10: 07 May
Activity
Lecture
Topic
Topic 10: Capital Expenditure Decisions
Lecturer: Hien
Assessment/Other
Activity
Tutorial

Topic
Topic 9
Week 11: 14 May
Activity
Lecture
Topic
Topic 11: Projects
Lecturer: Hien
Assessment/Other
Reference: Additional Reading
Assessment: Quiz III (Topics 8-10)
Activity
Tutorial
Topic
Topic 10
Week 12: 21 May
Activity
Lecture
Topic
Topic 12: Performance Evaluation and Management Control
Lecturer: Hien
Assessment/Other
Activity
Tutorial
Topic

Topic 11
Week 13: 28 May
Activity
Tutorial
Topic
Topic 12
8. Policies
Information about UNSW Business School protocols, University policies, student responsibilities and
education quality and support.
Program Learning Goals and Outcomes
The Business School Program Learning Goals reflect what we want all students to BE or HAVE by the
time they successfully complete their degree, regardless of their individual majors or specialisations.
For example, we want all our graduates to HAVE a high level of business knowledge and a sound
awareness of ethical, social, cultural and environmental implications of business. As well, we want all
our graduates to BE effective problem-solvers, communicators and team participants.
You can demonstrate your achievement of these goals by the specific outcomes you achieve by the end
of your degree (i.e. Program Learning Outcomes—henceforth PLOs). These PLOs articulate what you
need to know and be able to do as a result of engaging in learning. They embody the knowledge, skills
and capabilities that are identified, mapped, taught, practised and assessed within each Business
School program.
All UNSW programs and courses are designed to assess the attainment of program and/or course level
learning outcomes, as outlined in the UNSW Assessment Design Procedure . It is therefore important
that you become familiar with the Business School PLOs, as they constitute the framework which
informs and shapes the course components and assessments of the courses within your program of
study.
Program Learning Outcomes

Undergraduate
Postgraduate Coursework
Undergraduate
Knowledge You should be able to identify and apply
disciplinary knowledge to business situations in a
local and global environment.
Critical thinking and problem solving You should be able to identify and research
issues in business situations, analyse the issues,
and propose appropriate and well-justified
solutions.
Written communication You should be able to prepare written documents

that are clear, concise and coherent, using
appropriate style and presentation for the
intended audience, purpose and context.
Oral communication You should be able to prepare and deliver oral
presentations that are clear, focussed, well-
structured, and delivered in a professional
manner.
Teamwork You should be able to participate collaboratively
and responsibly in teams, and reflect on your own
teamwork, and on the team’s processes and
ability to achieve outcomes.
Ethical, social and environmental 1. You should be able to identify and assess
responsibility ethical, environmental and/or sustainability
considerations in business decision-making
and practice.
2. You should be able to identify social and
cultural implications of business.
Workplace skills (Co-op programs only) You should be able to conduct yourself in a
professional manner in the work environment,
communicate effectively in diverse workplace
situations and be able to apply discipline
knowledge and understanding to real business
problems with initiative and self-direction.
Related PLO Documents View the Undergraduate Honours PLOs (pdf)
Knowledge You should be able to identify and apply current

knowledge of disciplinary or interdisciplinary
theory and professional practice to business in
local and global environments.
Critical thinking and problem solving You should be able to identify, research and
analyse complex issues and problems in
business and/or management, and propose
appropriate and well-justified solutions.
Written communication You should be able to produce written documents
that communicate complex disciplinary ideas and
information effectively for the intended audience
and purpose.
Oral communication You should be able to produce oral presentations
that communicate complex disciplinary ideas and
information effectively for the intended audience
and purpose.
Teamwork You should be able to participate collaboratively
and responsibly in teams, and reflect on your own
teamwork, and on the team’s processes and
ability to achieve outcomes.
Ethical, social and environmental 1. You should be able to identify and assess
responsibility ethical, environmental and/or sustainability
considerations in business decision-making
and practice.
2. You should be able to identify social and
cultural implications of business.

Related PLO Documents View the Master of Philosophy PLOs (pdf) View
the Doctor of Philosophy PLOs (pdf)
UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities , a set of generic abilities and
skills that all students are expected to achieve by graduation. These capabilities articulate the
University’s institutional values, as well as future employer expectations.
UNSW Graduate Capabilities Business School PLOs
Scholars capable of independent and Critical thinking and problem solving
collaborative enquiry, rigorous in their analysis, Knowledge
critique and reflection, and able to innovate by Oral communication
applying their knowledge and skills to the solution Research capability
of novel as well as routine problems. Teamwork
Workplace skills
Written communication
Entrepreneurial leaders capable of initiating and Critical thinking and problem solving
embracing innovation and change, as well as Knowledge
engaging and enabling others to contribute to Oral communication
change Workplace skills
Written communication
Professionals capable of ethical, self- directed Ethical, social and environmental responsibility
practice and independent lifelong learning Workplace skills
Global citizens who are culturally adept and Ethical, social and environmental responsibility
capable of respecting diversity and acting in a Oral communication
socially just and responsible way. Written communication
The Business School strongly advises you to choose a range of courses that assist your development
against these PLOs and graduate capabilities, and to keep a record of your achievements as part of
your portfolio. You could use these records for work or further study. For support with selecting your
courses contact the UNSW Business School Student Centre .
Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly
valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism,
academic practices, citations and evidence based learning are all considered basic concepts that
successful university students understand. Learning how to communicate original ideas, refer sources,
work independently, and report results accurately and honestly are skills that you will be able to carry
beyond your studies.
The definition of academic misconduct is broad. It covers practices such as cheating, copying and
using another person’s work without appropriate acknowledgement. Incidents of academic misconduct
may have serious consequences for students.
Plagiarism
UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding
plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your
own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of
plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct
Registers.

Below are examples of plagiarism including self-plagiarism: Copying: Using the same or very
similar words to the original text or idea without acknowledging the source or using quotation
marks. This includes copying materials, ideas or concepts from a book, article, report or other
written document, presentation, composition, artwork, design, drawing, circuitry, computer
program or software, website, internet, other electronic resource, or another person's
assignment, without appropriate acknowledgement of authorship.
Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original
structure and/or progression of ideas of the original, and information without acknowledgement. This
also applies in presentations where someone paraphrases another’s ideas or words without credit and
to piecing together quotes and paraphrases into a new whole, without appropriate referencing.
Collusion: Presenting work as independent work when it has been produced in whole or part in
collusion with other people. Collusion includes:
Students providing their work to another student before the due date, or for the purpose of them
plagiarising at any time
Paying another person to perform an academic task and passing it off as your own
Stealing or acquiring another person’s academic work and copying it
Offering to complete another person’s work or seeking payment for completing academic work
Collusion should not be confused with academic collaboration (i.e., shared contribution towards a
group task).
Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary'
source from which knowledge of them has been obtained.
Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work
and presents it as new findings without referencing the earlier work, either in its entirety or partially.
Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research
findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a
body of work that has already been submitted for assessment without proper citation.
To see if you understand plagiarism, do this short quiz: https://student.unsw.edu.au/plagiarism-quiz
Cheating
The University also regards cheating as a form of academic misconduct. Cheating is knowingly
submitting the work of others as their own and includes contract cheating (work produced by an
external agent or third party that is submitted under the pretences of being a student’s original piece of
work). Cheating is not acceptable at UNSW.
If you need to revise or clarify any terms associated with academic integrity you should explore the
'Working with Academic Integrity' self-paced lessons available at: https://student.unsw.edu.au/aim .
For UNSW policies, penalties, and information to help you avoid plagiarism see: https://
student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW
students: http://subjectguides.library.unsw.edu.au/elise . For information on student conduct see:
https://student.unsw.edu.au/conduct .
For information on how to acknowledge your sources and reference correctly, see: https://
student.unsw.edu.au/referencing . If you are unsure what referencing style to use in this course, you
should ask the lecturer in charge.
Student Responsibilities and Conduct

Students are expected to be familiar with and adhere to university policies in relation to class
attendance and general conduct and behaviour, including maintaining a safe, respectful environment;

and to understand their obligations in relation to workload, assessment and keeping informed.
Information and policies on these topics can be found on the 'Managing your Program' website
Workload
It is expected that you will spend at least nine to ten hours per week studying for a course except for
Summer Term courses which have a minimum weekly workload of eighteen to twenty hours . This time
should be made up of reading, research, working on exercises and problems, online activities and
attending classes. In periods where you need to complete assignments or prepare for examinations, the
workload may be greater. Over-commitment has been a cause of failure for many students. You should
take the required workload into account when planning how to balance study with employment and
other activities.
We strongly encourage you to connect with your Moodle course websites in the first week of semester .
Local and international research indicates that students who engage early and often with their course
website are more likely to pass their course. View more information on expected workload
Attendance
Your regular and punctual attendance at lectures and seminars or in online learning activities is
expected in this course. The Business School reserves the right to refuse final assessment to those
students who attend less than 80% of scheduled classes where attendance and participation is required
as part of the learning process (e.g., tutorials, flipped classroom sessions, seminars, labs, etc.). View
more information on attendance
General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow
students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or
talking on mobile phones, is not acceptable and students may be asked to leave the class. View more
information on student conduct
Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and
to protect the safety of others. View more information on Health and Safety
Keeping Informed
You should take note of all announcements made in lectures, tutorials or on the course web site. From
time to time, the University will send important announcements to your university e-mail address
without providing you with a paper copy. You will be deemed to have received this information. It is also
your responsibility to keep the University informed of all changes to your contact details.
Special Consideration
You must submit all assignments and attend all examinations scheduled for your course. You can
apply for special consideration when illness or other circumstances beyond your control, interfere with
your performance in a specific assessment task or tasks. Special Consideration is primarily intended to
provide you with an extra opportunity to demonstrate the level of performance of which you are
capable.
General information on special consideration for undergraduate and postgraduate courses can be
found in the Assessment Implementation Procedure and the Current Students page .

Please note the following:
1. Applications will not be accepted by teaching staff. The lecturer-in-charge will be automatically
notified when you lodge an online application for special consideration
2. Decisions and recommendations are only made by lecturers-in-charge (or by the Faculty Panel in the
case of final exam special considerations), not by tutors
3. Applying for special consideration does not automatically mean that you will be granted a
supplementary exam or other concession
4. Special consideration requests do not allow lecturers-in-charge to award students additional marks
Business School Protocol on requests for Special Consideration

The lecturer-in-charge will need to be satisfied on each of the following before supporting a request for
special consideration:
1. Does the medical certificate contain all relevant information? For a medical certificate to be
accepted, the degree of illness and its impact on the student must be stated by the medical
practitioner (severe, moderate, mild). A certificate without this will not be valid. Students should also
note that only medical certificates issued after physically visiting a registered medical practitioner
will be accepted. Medical certificates submitted for Special Consideration should always be
requested from a registered medical practitioner that you have seen at a medical
practice. Certificates obtained online or via social media may be fraudulent and if relied upon could
result in a breach of the UNSW Student Code .
2. Has the student performed satisfactorily in the other assessment items? To understand what
Satisfactory Performance means in this course, please refer to the 'Formal Requirements' section in
Part A of your Course Outline
Special Consideration and the Final Exam in undergraduate and postgraduate

courses
Applications for special consideration in relation to the final exam are considered by a Business School
Faculty panel to which lecturers-in-charge provide their recommendations for each request. If the
Faculty panel grants a special consideration request, this will entitle the student to sit a supplementary
examination. No other form of consideration will be granted. The following procedures will apply:
1. Supplementary exams will be scheduled centrally and will be held approximately two weeks after the
formal examination period.
Supplementary exams for Semester 1, 2018 will be held during the period 14 - 21 July, 2018 .
Students wishing to sit a supplementary exam will need to be available during this period.
The date for all Business School supplementary exams for Summer Term 2017/2018 is Wednesday,
21 February, 2018 . If a student lodges a special consideration for the final exam, they are stating
they will be available on this date. Supplementary exams will not be held at any other time .
2. Where a student is granted a supplementary examination as a result of a request for special

consideration, the student’s original exam (if completed) will be ignored and only the mark achieved
in the supplementary examination will count towards the final grade. Absence from a supplementary
exam without prior notification does not entitle the student to have the original exam paper marked,
and may result in a zero mark for the final exam.
The Supplementary Exam Protocol for Business School students is available at: http://
www.business.unsw.edu.au/suppexamprotocol
For special consideration for assessments other than the final exam refer to the ‘Assessment Section’
in your course outline .

The UNSW Business School has set a protocol under which students may view their final exam script.
Please check the protocol here .
Given individual schools within the Faculty may set up a local process for viewing final exam scripts, it
is important that you check with your School whether they have any additional information on this
process. Please note that this information might also be included in your course outline.
Student Support and Resources

The University and the Business School provide a wide range of support services and resources for
students, including:
Business School Education Quality and support Unit (EQS)

The EQS offers academic writing, study skills and maths support specifically for Business students.
Services include workshops, online resources, and individual consultations.
Level 1, Room 1033, Quadrangle Building.
Email
02 9385 7577 or 02 9385 4508
Business School Student Centre

The Business School Student Centre provides advice and direction on all aspects of admission,
enrolment and graduation.
Level 1, Room 1028 in the Quadrangle Building
02 9385 3189
UNSW Learning Centre

The UNSW Learning Centre provides academic skills support services, including workshops and
resources, for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
Email
02 9385 2060
Educational Support Service

Educational Support Advisors work with all students to promote the development of skills needed to
succeed at university, whilst also providing personal support throughout the process. Check their
website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
Email
02 9385 4734
Library services and facilities for students

The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9385 2650
Moodle eLearning Support

Moodle is the University’s learning management system. You should ensure that you log into Moodle
regularly.
Email
02 9385 3331
UNSW IT
UNSW IT provides support and services for students such as password access, email services, wireless
services and technical support.
UNSW Library Annexe (Ground floor).
Email
02 9385 1333

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the
demands of university as well as a health condition, learning disability or who have personal
circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place
services and educational adjustments to make things more manageable so that students are able to
complete their course requirements. To receive educational adjustments for disability support, students
must first register with Disability Services.
Ground Floor, John Goodsell Building.
Email
02 9385 4734
UNSW Counselling and Psychological Services

Provides support and services if you need help with your personal life, getting your academic life back
on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
Email
02 9385 5418


CO ACCT2522 Semester 1 2018

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UNSW Business School

ACCT2522 Management Accounting 1 - 2018

Teaching Times and Locations

View course timetable

Course Policies & Support

View course Policies and Support

Course Aims and Relationship to Other Courses

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 1 of 22

Student Learning Outcomes

Program Learning Course Learning Outcomes Course Assessment Item

1. Describe and adopt a processual and

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 2 of 22

2. Understand the importance of accurate

3. Explain how management accounting

4. Identify, evaluate, and utilise relevant

5. Recognise how management control

6. Appreciate how the technical and social

7. Learn independently and assume

8. Demonstrate an understanding of the

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 3 of 22

Position Title Name Email Location Phone Consultation

3. Learning and Teaching Activities

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 4 of 22

You are expected to attempt all assessment requirements in the course.

Assessment Task Weighting Length Due Date

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 5 of 22

1. Homework Preparation (5%)

2. Online Feedback Quizzes (9%)

Quiz # Topics tested Start End

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 6 of 22

3. In-class Test (26%)

4. Final Examination (60%)

Assignment Submission Procedure

Protocol for Viewing Final Exam Scripts

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 7 of 22

Course website : UNSW Moodle .

Library information and subject guides etc.

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 8 of 22

Topic 1: Introduction and Understanding Processes and Value Creation

References: Textbook Ch. 1 & Ch. 16 p.760-769, & Additional Reading

Topic 2: Cost Basics

References: Textbook Ch. 2 & Ch. 3

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 9 of 22

Topic 3: Managing Costs I - Overhead Costs

Reference: Textbook Ch. 7

Topic 4: Managing Costs I - Activity-based Costing

Reference: Textbook Ch. 8

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 10 of 22

Topic 5: Standard Costs and Variance Analysis

Reference: Textbook Ch. 10

Mid Semester Break: 02 Apr

Topic 6: Costing and Tactical Decisions

References: Textbook Ch. 16 p.769-776 & Ch. 19

business.unsw.edu.au - CRICOS Code 00098G Created: 19/3/2018 11 of 22

Assessment: In-class test (Topics 1 – 5)

Topic 7: Transfer Pricing

References: Textbook Ch. 12

Topic 8: Managing Quality

References: Textbook Ch. 16 p.778-785 & Additional Reading