CQUniversity Unit Profile
ACCT28002 Accounting for Management Decision Making
Accounting for Management Decision Making
All details in this unit profile for ACCT28002 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
General Information

Overview

This unit introduces you to the techniques and information provided by accounting information systems to resolve managerial problems. In this unit you will examine the managing and reporting of a company’s financial position, financial performance and cash flows. You will analyse and interpret a company’s financial statements, and examine the different forms of cost-volume-profit analysis. You will also examine full costing and budgeting techniques, capital investment strategies and current trends and issues in accounting.

Details

Career Level: Postgraduate
Unit Level: Level 8
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Students enrolling in this unit must be undertaking the CL84 Master of Business Administration (International).

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

Offerings For Term 2 - 2022

Jakarta

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Class and Assessment Overview

Recommended Student Time Commitment

Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Class Timetable

Bundaberg, Cairns, Emerald, Gladstone, Mackay, Rockhampton, Townsville
Adelaide, Brisbane, Melbourne, Perth, Sydney

Assessment Overview

1. Online Quiz(zes)
Weighting: 10%
2. Practical and Written Assessment
Weighting: 30%
3. Take Home Exam
Weighting: 60%

Assessment Grading

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Policy for more details of interim results and final grades.

Previous Student Feedback

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback from Unit coordinator.

Feedback

Contextualisation

Recommendation

Continue to develop specific cases and exercises relevant to the Indonesian context.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Analyse and interpret the information provided from an accounting information system
  2. Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
  3. Demonstrate an advanced knowledge of accounting tools and techniques for assisting managerial decision making by being able to critically analyse and report on the range of appropriate accounting methods applicable to a given management decision making problem
  4. Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.
Alignment of Learning Outcomes, Assessment and Graduate Attributes
N/A Level
Introductory Level
Intermediate Level
Graduate Level
Professional Level
Advanced Level

Alignment of Assessment Tasks to Learning Outcomes

Assessment Tasks Learning Outcomes
1 2 3 4
1 - Online Quiz(zes) - 10%
2 - Practical and Written Assessment - 30%
3 - Take Home Exam - 60%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4
1 - Knowledge
2 - Communication
3 - Cognitive, technical and creative skills
4 - Research
5 - Self-management
6 - Ethical and Professional Responsibility
7 - Leadership
8 - Aboriginal and Torres Strait Islander Cultures

Alignment of Assessment Tasks to Graduate Attributes

Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8
1 - Practical and Written Assessment - 30%
2 - Take Home Exam - 60%
Textbooks and Resources

Textbooks

Prescribed

Accounting : An Introduction

8th Edition (2020)
Authors: Atrill , McLaney , Harvey & Mei Cong
Pearson Australia
Sydney Sydney , NSW , Australia
Binding: eBook

Additional Textbook Information

This book is available to read online through the Library website. If you would like your own copy, you can purchase either paper or eBook copies at the CQUni Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code).

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Zoom (both microphone and webcam capability)
Referencing Style

All submissions for this unit must use the referencing style: American Psychological Association 7th Edition (APA 7th edition)

For further information, see the Assessment Tasks.

Teaching Contacts
Ronny Kountur Unit Coordinator
r.kountur@cqu.edu.au
Gerard Ilott Unit Coordinator
g.ilott@cqu.edu.au
Schedule
Week 1: Introduction to Accounting Begin Date: 11 Jul 2022

Module/Topic

Introduction to Accounting

Chapter

1

Events and Submissions/Topic

Assessment Task 1: Online Trial Test

Week 2: Measuring and Reporting Financial Performance Begin Date: 18 Jul 2022

Module/Topic

Measuring and Reporting Financial Position

Chapter

2

Events and Submissions/Topic

Assessment Task 1: Online Test 1

Week 3: Measuring and Reporting Financial Performance Begin Date: 25 Jul 2022

Module/Topic

Measuring and Reporting Financial Performance

Chapter

3

Events and Submissions/Topic

Assessment Task 1: Online Test 2

Week 4: Introduction to Limited Companies Begin Date: 01 Aug 2022

Module/Topic

Introduction to Limited Companies

Chapter

4

Events and Submissions/Topic

Assessment Task 1: Online Test 3

Week 5: Regulatory Framework for Companies Begin Date: 08 Aug 2022

Module/Topic

Regulatory Framework for Companies

Chapter

5

Events and Submissions/Topic

Assessment Task 1: On-line Test 4

Vacation Week Begin Date: 15 Aug 2022

Module/Topic

Chapter

Events and Submissions/Topic

Week 6: Measuring and Reporting Cash Flows Begin Date: 22 Aug 2022

Module/Topic

Measuring and Reporting Cash Flows

Chapter

6

Events and Submissions/Topic

Assessment Task 1: Online Test 5

Week 7: Corporate Social Responsibility and Sustainability Reporting Begin Date: 29 Aug 2022

Module/Topic

Corporate Social Responsibility and Sustainability Reporting

Chapter

7

Events and Submissions/Topic

Assessment Task 1: Online Test 6

Week 8: Analysis and Interpretation of Financial Statements Begin Date: 05 Sep 2022

Module/Topic

Analysis and Interpretation of Financial Statements

Chapter

8

Events and Submissions/Topic

Assessment Task 1: Online Test 7

Week 9: Cost-Volume-Profit Analysis and Relevant Costing Begin Date: 12 Sep 2022

Module/Topic

Cost-Volume-Profit Analysis and Relevant Costing

Chapter

9

Events and Submissions/Topic

Assessment Task: Online Test 8

Assessment 2 is due by this week on 12 September 2022 at 11:55 PM AEST.

Results and feedback will be provided via Moodle.


Practical and Written Assessment Due: Week 9 Monday (12 Sept 2022) 11:55 pm AEST
Week 10: Cost-Volume-Profit Analysis and Relevant Costing Begin Date: 19 Sep 2022

Module/Topic

Full Costing

Chapter

10

Events and Submissions/Topic

Assessment Task 1: Online Test 9

Week 11: Full Costing Begin Date: 26 Sep 2022

Module/Topic

Budgeting

Chapter

11

Events and Submissions/Topic

Assessment Task 1: Online Test 10

Week 12: Budgeting Begin Date: 03 Oct 2022

Module/Topic

Revision.

Chapter

Topics 1-11

Events and Submissions/Topic

None.

Review/Exam Week Begin Date: 10 Oct 2022

Module/Topic

Reviewing all chapters.

Chapter

Events and Submissions/Topic

Take-Home Exam Due: Review/Exam Week Tuesday (11 Oct 2022) 7:00 pm AEST
Exam Week Begin Date: 17 Oct 2022

Module/Topic

Real-time take-home exam with an open-book style.

Chapter

Events and Submissions/Topic

Assessment Tasks

1 Online Quiz(zes)

Assessment Title
Online Quiz(zes)

Task Description

Each of the 10 on-line tests is worth 1% of the total grade for the unit. The on-line tests will be open on a weekly basis from weeks 1 to 11, with week 1 being a trial on-line test to get the students familiar with the process.

The materials assessed in each on-line test will be on key concepts to be covered in the upcoming week's workshop. For example on-line Test 1 (open on the Friday of week 1 and close on Monday of week 2) will assess the content to be taught in week 2. The purpose of the on-line test is to enable the students to prepare for the workshop prior to listening to the recorded lecture and undertaking the weekly zoom workshop activities. This will allow students to grasp the material covered during the workshop, engage effectively their peers, and create a good learning environment in the workshop. Each on-line test will open at 12.00 PM AEST on the Friday and close at 11:55pm on Friday of Review/Exam Week.

You have only one attempt for each on-line test and you have 20 minutes to complete the task. Each test will consist of 10 multiple choice questions.


Number of Quizzes

10


Frequency of Quizzes

Weekly


Assessment Due Date

The on-line tests will be open on a weekly basis from weeks 2 to 11. Each on-line test will open at 12.00 PM AEST on the Friday.


Return Date to Students

Results will be available on completion of each quiz.


Weighting
10%

Assessment Criteria

The assessment criteria for this weekly online assessment includes the ability to read and understand the basic accounting concepts in the relevant chapter by reading through the lecture slides provided and a brief review of the specific chapter in the text book, that will equip the students to better understand the Lecture and then actively engage in the workshops.

The online quick will be marked electronically and will assess students on their ability to understand the basic concepts outlined in the Lecture slides provided.


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Analyse and interpret the information provided from an accounting information system
  • Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
  • Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.

2 Practical and Written Assessment

Assessment Title
Practical and Written Assessment

Task Description

This assessment task consists of two parts - PART A and PART B.

PART A - This assessment tasks consists of a an individual practical written assignment on the student's existing/current working organisation.

PART B - This assessment task consists of a case study and students will be required to review the case study and prepare an executive report. Content and format of the executive report will be provided on Moodle when the assessment task becomes available.


Assessment Due Date

Week 9 Monday (12 Sept 2022) 11:55 pm AEST


Return Date to Students

Week 11 Monday (26 Sept 2022)

Result and feedback are provided via Moodle.


Weighting
30%

Assessment Criteria

No Assessment Criteria


Referencing Style

Submission
Online

Submission Instructions
Please submit the assessment to Moodle before the due date.

Learning Outcomes Assessed
  • Analyse and interpret the information provided from an accounting information system
  • Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
  • Demonstrate an advanced knowledge of accounting tools and techniques for assisting managerial decision making by being able to critically analyse and report on the range of appropriate accounting methods applicable to a given management decision making problem
  • Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.


Graduate Attributes
  • Knowledge
  • Communication
  • Cognitive, technical and creative skills

3 Take Home Exam

Assessment Title
Take-Home Exam

Task Description

The take-home exam is open-book and will be scheduled during the university exam period. You will be advised during

the term of the scheduled date and time of the take-home exam.

The take-home exam will involve:

1. Downloading a document from Moodle that contains the questions,

2. Completing answers to these questions in a Word document, and

3. Submitting your document in Moodle.

Further information on the take-home exam will be available in Moodle.


Assessment Due Date

Review/Exam Week Tuesday (11 Oct 2022) 7:00 pm AEST

This assessment will occur during the exam week. Students will be provided 6 hours to undertake the take-home exam. This includes reading time and time to download and upload exams.


Return Date to Students

The take home exam marks will be released when the final grades are released by the university.


Weighting
60%

Assessment Criteria

No Assessment Criteria


Referencing Style

Submission
Online

Submission Instructions
Pleas submit the exam to Moodle before the due date.

Learning Outcomes Assessed
  • Analyse and interpret the information provided from an accounting information system
  • Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
  • Demonstrate an advanced knowledge of accounting tools and techniques for assisting managerial decision making by being able to critically analyse and report on the range of appropriate accounting methods applicable to a given management decision making problem
  • Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.


Graduate Attributes
  • Knowledge
  • Cognitive, technical and creative skills

Academic Integrity Statement

As a CQUniversity student you are expected to act honestly in all aspects of your academic work.

Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.

When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.

Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.

As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.

What is a breach of academic integrity?

A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.

Why is academic integrity important?

A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.

Where can I get assistance?

For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.

What can you do to act with integrity?