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This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
A knowledge of cost/cost management concepts and practices is critical to the sustainability and survival of organisations. Organisations must also consider the social and environmental context in which they operate. Cost accountants provide data and analyses required for managerial decision making and increasingly they assist with recognising and measuring the impact relating to environmental factors. The unit introduces cost concepts and various managerial accounting techniques essential to assist managerial decision-making and to achieve organisational objectives.
Students must have passed ACC1100
On completion of this unit students should be able to:
Students will attend on campus classes as well as engage in learning activities through ECU's LMS
| Joondalup | Mount Lawley | South West (Bunbury) | |
|---|---|---|---|
| Semester 1 | 8 x 2 hour seminar | Not Offered | 8 x 2 hour seminar |
| Semester 2 | 8 x 2 hour seminar | Not Offered | Not Offered |
For more information see the Semester Timetable
Students will engage in learning experiences via ECU’s LMS as well as additional ECU learning technologies
This unit will be delivered using technology enhanced learning which will integrate both face-to-face and digital experiences. Students will be required to access and use a variety of digital learning materials to prepare for and engage in class/ online discussion and activities. The tutorials will allow students to apply theory learned in the unit, as well as encouraging students to make oral and written presentations on Blackboard. The Internet will be a key resource for students, and they will use Blackboard to access updates and other unit-related material. The teaching and learning approach is enhanced through problem solving that allow for the application of costing and managerial accounting techniques. The problems involve authentic tasks in a range of profit and also non-profit making businesses in various industries, including service and manufacturing industries. These tasks require critical appraisal (what is the problem, what technique is to be used, what data is required, how is the technique to be applied in the specific context), the ability to generate ideas (what are possible ways to solve the problem, and consideration of both the quantitative and qualitative factors that will affect decision-making and the implications that arise from the decision made, what are the possible reasons for the results). Off-campus students have to complete two online tests, one written assignment and two reflections throughout the semester. Students are exposed to similar authentic tasks as the on campus students that promote critical analysis and ability to generate ideas. Off campus students' written communication skills are developed through the assignment and reflection. They are also able to communicate with other students via the Blackboard discussion forum. Individual feedback and a general review of the performance of all external students to the assignment are available on the blackboard site after grading. Regular online access is required.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.
| Type | Description | Value |
|---|---|---|
| Test | Online Test | 15% |
| Assignment | Assignment | 15% |
| Reflective Practice | Reflective Practice | 10% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Test | Online Test | 15% |
| Assignment | Assignment | 15% |
| Reflective Practice | Reflective Practice | 10% |
| Examination | Final Examination | 60% |
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Students please note: The marks and grades received by students on assessments may be subject to further moderation. Informal vivas may be conducted as part of an assessment task, where staff require further information to confirm the learning outcomes have been met. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.
Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work as well as any generative artificial intelligence tools that may have been used. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.
Breaches of academic integrity can include:
Copying the words, ideas or creative works of other people or generative artificial intelligence tools, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).
Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).
Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.
Using or having access to unauthorised materials in an exam or test.
Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.
ECU's policies and more information about academic integrity can be found on the student academic integrity website.
All commencing ECU students are required to complete the Academic Integrity Module.
In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.
Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.
ACC2350|4|1
This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
A knowledge of cost/cost management concepts and practices is critical to the sustainability and survival of organisations. Organisations must also consider the social and environmental context in which they operate. Cost accountants provide data and analyses required for managerial decision making and increasingly they assist with recognising and measuring the impact relating to environmental factors. The unit introduces cost concepts and various managerial accounting techniques essential to assist managerial decision-making and to achieve organisational objectives.
Students must have passed ACC1100
On completion of this unit students should be able to:
Students will attend on campus classes as well as engage in learning activities through ECU's LMS
| Joondalup | Mount Lawley | South West (Bunbury) | |
|---|---|---|---|
| Semester 1 | 8 x 2 hour seminar | Not Offered | 8 x 2 hour seminar |
| Semester 2 | 8 x 2 hour seminar | Not Offered | Not Offered |
For more information see the Semester Timetable
Students will engage in learning experiences via ECU’s LMS as well as additional ECU learning technologies
The teaching and learning approach is enhanced through problem solving that allows for the application of costing and managerial accounting techniques. The problems involve authentic tasks in a range of profit and non-profit businesses in various industries, including service and manufacturing industries. These tasks require critical appraisal (what is the problem, what technique is to be used, what data is required, how is the technique to be applied in the specific context), the ability to generate ideas (what are possible ways to solve the problem, and consideration of both the quantitative and qualitative factors that will affect decision-making and the implications that arise from the decision made, what are the possible reasons for the results).
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.
| Type | Description | Value |
|---|---|---|
| Exercise | Exercise | 20% |
| Assignment | Assignment | 20% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Exercise | Exercise | 20% |
| Assignment | Assignment | 20% |
| Examination | Final Examination | 60% |
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Students please note: The marks and grades received by students on assessments may be subject to further moderation. Informal vivas may be conducted as part of an assessment task, where staff require further information to confirm the learning outcomes have been met. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.
Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work as well as any generative artificial intelligence tools that may have been used. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.
Breaches of academic integrity can include:
Copying the words, ideas or creative works of other people or generative artificial intelligence tools, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).
Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).
Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.
Using or having access to unauthorised materials in an exam or test.
Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.
ECU's policies and more information about academic integrity can be found on the student academic integrity website.
All commencing ECU students are required to complete the Academic Integrity Module.
In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.
Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.
ACC2350|4|2