CO5103 - Management Accounting
| Credit points: | 03 |
| Year: | 2013 |
| Student Contribution Band: | Band 3 |
| Administered by: | School of Business |
This foundation subject in management accounting focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision making.
Learning Outcomes
- Describe cost behaviour under different assumptions and compare cost systems designed to provide relevant and timely information to managers for resource management and allocation decisions;
- Apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making;
- Apply conventional and contemporary cost management techniques used in manufacturing and service industries;
- Explain the benefits and limitations of contemporary cost management techniques;
- Apply standard costing and budgeting techniques that enable managers to measure and control performance.
Graduate Qualities
- The ability to appraise information critically;
- The ability to use independent judgment to synthesise information to make intellectual and/or creative advances;
- The ability to think laterally and be original;
- The ability to conceptualise problems;
- The ability to conceptualise and evaluate a range of potential solutions to relevant problems.
| Prerequisites: | CO5117 |
Availabilities | |
| Townsville, Block, Study Period 8 | |
| Census Date 22-Aug-2013 | |
| Face to face teaching 30-Aug-2013 to 15-Sep-2013 (Fri 30/8 6pm- 9pm Sat 31/8 & Sun 1/9 9am- 4pm AND Fri 13/9 6pm- 9pm Sat 14/9 & Sun 15/9 9am- 4pm) | |
| Coordinator: | Dr David Smorfitt |
| Lecturer: | Professor Lyndal Drennan. |
| Contact hours: |
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| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| Cairns, Internal, Study Period 2 | |
| Census Date 29-Aug-2013 | |
| Coord/Lect: | Dr David Smorfitt. |
| Contact hours: |
|
| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Singapore, Internal, Study Period 51 | |
| Census Date 21-Mar-2013 | |
| Coordinator: | Dr David Smorfitt |
| Lecturer: | Dr Harshini Siriwardane. |
| Contact hours: |
|
| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Singapore, Internal, Study Period 52 | |
| Census Date 18-Jul-2013 | |
| Coordinator: | Dr David Smorfitt |
| Lecturer: | Dr Harshini Siriwardane. |
| Contact hours: |
|
| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 14-Nov-2013 | |
| Coordinator: | Dr David Smorfitt |
| Lecturer: | Dr Harshini Siriwardane. |
| Contact hours: |
|
| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 18-Apr-2013 | |
| Coordinator: | Dr David Smorfitt |
| Lecturer: | Mr John Pifko. |
| Contact hours: |
|
| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 15-Aug-2013 | |
| Coordinator: | Dr David Smorfitt |
| Lecturer: | Mr John Pifko. |
| Contact hours: |
|
| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 13-Dec-2013 | |
| Coordinator: | Dr David Smorfitt |
| Lecturer: | Mr John Pifko. |
| Contact hours: |
|
| Assessment: | end of semester exam (65%); quizzes or tests (20%); essays (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.