Handbook : Unit informationEdith Cowan University

School: Business and Law

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.

• Unit Title

  Accounting for Managerial Planning and Control

• Unit Code

  ACC6020

• Year

  2018

• Enrolment Period

  2

• Version

  1

• Credit Points

  20

• Full Year Unit

  N

• Mode of Delivery

  On Campus
  Online

• Unit Coordinator

  Dr Erwei XIANG

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Description

Decision-making techniques using management accounting information are critical to the success of any organisation. The unit emphasises the effective use of management accounting information and a range of management accounting tools as key elements in planning, decision making, and controlling in order to achieve organisational objectives.

Prerequisite Rule

Students must pass ACC6010

Learning Outcomes

On completion of this unit students should be able to:

1. Design a performance evaluation system that supports the organisation's strategy and operations.
2. Prepare a master budget at an intermediate level and explain the use of budget information for organisational planning and control.
3. Analyse and integrate several management accounting techniques across the organisations value chain.
4. Assign and allocate costs to cost objects using conventional and activity-based costing techniques.
5. Review the role of costs in managerial decision making.
6. Outline and justify the strategic importance of management accounting information for decision making.

Unit Content

1. Management of working capital.
2. Performance evaluation.
3. Accounting for control.
4. Capital budgeting.
5. Budgeting.
6. Costing and pricing.
7. Strategic management accounting.
8. Costs for decision making.
9. Management accounting information.

Learning Experience

ON-CAMPUS

Students will attend on campus classes as well as engage in learning activities through ECU Blackboard.

For more information see the Semester Timetable

ONLINE

Students will engage in learning experiences through ECU Blackboard as well as additional ECU learning technologies.

Additional Learning Experience Information

This unit will be delivered using technology-enhanced learning. Students will be required to access and use a variety of digital learning materials to prepare for and engage in discussion and activities. Learning activities and assignments will develop communication and analytical abilities of students as well as providing opportunities to discover, discuss and apply theory in a meaningful context. Students need to be actively engaged in the unit by reading the required readings, listening to recorded lectures and participating in the quizzes and exercises.

Assessment

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 Board of Examiners.

Core Reading(s)

• Atrill, P., & McLaney, E. (2015). Management accounting for decision makers. (8th ed.). Harlow: Prentice-Hall.
• Atrill, P., & McLaney, E. (2015). Management accounting for decision makers. (8th ed.). Harlow: Prentice-Hall.

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