ACCT222-23S1 (C) Semester One 2023

Management Accounting

15 points

Details:
Start Date: Monday, 20 February 2023
End Date: Sunday, 25 June 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 5 March 2023
  • Without academic penalty (including no fee refund): Sunday, 14 May 2023

Description

An introduction to contemporary management accounting theory and practice. Topics include: planning and budgeting; cost management; decision-making; performance measurement and evaluation; and strategic management accounting.

ACCT222 Management Accounting is both content and skills driven.  The objectives of the course are:
a)  To provide students with an understanding of management accounting theory and practice, including: Costing of products and services; Using management accounting information for decision-making; Planning and budgeting; Management control; Revenue management and pricing; and Performance measurement and evaluation.
b)  To build the generic skills of students including:  Oral and written communication; Critical and conceptual thinking; Problem-solving; and Analytical skills.

ACCT222 is an essential course for those students wishing to complete the academic requirements of Chartered Accountants Australia and New Zealand. Also, ACCT222 is a prerequisite course for ACCT332: Advanced Management Accounting. Upon successful completion of ACCT222 and ACCT332, students will be able to demonstrate an understanding of contemporary management accounting theory and practice.

Learning Outcomes

By the end of the ACCT 222 course it is expected that students will be able to:
a) discuss the nature and role of management accounting in organisations
b) calculate the cost of products and services using various costing techniques
c) discuss the nature and purpose of alternative costing techniques for products and services
d) develop budgets and evaluate their purpose and uses, including behavioural implications
e) calculate and explain budget and standard cost variances
f) make non-routine decisions supported by both financial calculations and evaluation of non-financial issues
g) discuss how an organisation’s strategy influences its plans, controls and actions
h) calculate and analyse the performance of organisations using financial, non-financial and qualitative measures
i) convey their views, analysis and recommendations to others using oral and written forms of communication

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Critically competent in a core academic discipline of their award

Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Prerequisites

Restrictions

ACIS222, AFIS222

Equivalent Courses

ACIS222, AFIS222

Timetable 2023

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Monday 10:00 - 11:00 E8 Lecture Theatre
20 Feb - 2 Apr
24 Apr - 4 Jun
Lecture B
Activity Day Time Location Weeks
01 Friday 11:00 - 12:00 K1 Lecture Theatre
20 Feb - 2 Apr
24 Apr - 4 Jun
Drop in Class A
Activity Day Time Location Weeks
01 Monday 14:00 - 16:00 E16 Lecture Theatre
27 Feb - 5 Mar
Drop in Class B
Activity Day Time Location Weeks
05 Monday 14:00 - 15:00 Ernest Rutherford 212 Computer Lab
6 Mar - 12 Mar
Tutorial A
Activity Day Time Location Weeks
01 Monday 11:00 - 12:00 Rehua 328 Visual Arts
27 Feb - 2 Apr
24 Apr - 4 Jun
02 Monday 12:00 - 13:00 Rehua 427 Technology Workshop
27 Feb - 2 Apr
24 Apr - 4 Jun
03 Tuesday 09:00 - 10:00 Jack Erskine 315
27 Feb - 2 Apr
24 Apr - 4 Jun
04 Wednesday 12:00 - 13:00 Rehua 002 Lectorial
27 Feb - 2 Apr
24 Apr - 4 Jun
05 Wednesday 15:00 - 16:00 Karl Popper 612
27 Feb - 2 Apr
24 Apr - 4 Jun
06 Wednesday 16:00 - 17:00 Ernest Rutherford 225
27 Feb - 2 Apr
24 Apr - 4 Jun
07 Thursday 10:00 - 11:00 John Britten 117 HP Seminar Room
27 Feb - 2 Apr
24 Apr - 4 Jun
08 Thursday 13:00 - 14:00 Karl Popper 508
27 Feb - 2 Apr
24 Apr - 4 Jun
09 Wednesday 13:00 - 14:00 Rehua 329
27 Feb - 2 Apr
24 Apr - 4 Jun
10 Thursday 12:00 - 13:00 Karl Popper 413
27 Feb - 2 Apr
24 Apr - 4 Jun
11 Monday 13:00 - 14:00 Psychology - Sociology 413
27 Feb - 2 Apr
24 Apr - 4 Jun
12 Monday 17:00 - 18:00 Online Delivery
27 Feb - 2 Apr
24 Apr - 4 Jun

Examination and Formal Tests

Test A
Activity Day Time Location Weeks
01 Thursday 18:30 - 20:30 C1 Lecture Theatre
24 Apr - 30 Apr
02 Thursday 18:30 - 20:30 A4 Lecture Theatre
24 Apr - 30 Apr

Course Coordinator / Lecturer

Beverley Lord

Lecturers

Markus Milne and Neil Crombie

Assessment

Assessment Due Date Percentage 
Homework 20%
Tutorial Participation 10%
Term Test 35%
Final Exam 35%

Textbooks / Resources

Required Texts

Eldenburg, Leslie; Management accounting ; Fourth edition; John Wiley & Sons Australia, Ltd, 2020.

This is available as an interactive online textbook. You are able to purchase it on the Wiley Direct website  Wiley Direct
Note that the website prices are in Australian dollars.

If you prefer a printed copy of the textbook, you can purchase it from the University Bookshop. The printed copy comes with an access code so you can also download and access the eBook.

Course links

Learn

Indicative Fees

Domestic fee $868.00

International fee $4,075.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

For further information see Department of Accounting and Information Systems on the departments and faculties page .

All ACCT222 Occurrences

  • ACCT222-23S1 (C) Semester One 2023