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

    2019
  • Enrolment Period

    1
  • Version

    2
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    Dr Erwei XIANG

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 have passed ACC6010.

Learning Outcomes

On completion of this unit students should be able to:

  1. Prepare a master budget and interpret the use of budget information for organisational planning and control.
  2. Determine the cost of a project using conventional and activity-based costing techniques to assist decision making in an organisation.
  3. Evaluate the performance of projects or organisations to support strategies and operations within organisations.
  4. Compare projects using investment appraisal methods to make capital investment decisions.
  5. Consider the strategic importance of management accounting information for decision making within an organisational context.

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.

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 2 hour seminarNot OfferedNot Offered
Semester 213 x 2 hour seminarNot OfferedNot Offered

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.

ON CAMPUS
TypeDescriptionValue
ParticipationParticipation in pre and/or post Class Activities15%
AssignmentCase Study30%
ExaminationFinal Examination55%
ONLINE
TypeDescriptionValue
ParticipationParticipation in pre and/or post Class Activities15%
AssignmentCase Study30%
ExaminationFinal Examination55%

Core Reading(s)

  • Peter Atrill, E. M. (2018). In Management accounting for decision makers (9th ed., pp. 1–589). Harlow, United Kingdom: Pearson. Retrieved from https://ecu.on.worldcat.org/oclc/1047912409

Disability Standards for Education (Commonwealth 2005)

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.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6020|2|1

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

    2019
  • Enrolment Period

    2
  • Version

    2
  • Credit Points

    20
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    Dr Erwei XIANG

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 have passed ACC6010.

Learning Outcomes

On completion of this unit students should be able to:

  1. Prepare a master budget and interpret the use of budget information for organisational planning and control.
  2. Determine the cost of a project using conventional and activity-based costing techniques to assist decision making in an organisation.
  3. Evaluate the performance of projects or organisations to support strategies and operations within organisations.
  4. Compare projects using investment appraisal methods to make capital investment decisions.
  5. Consider the strategic importance of management accounting information for decision making within an organisational context.

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.

JoondalupMount LawleySouth West (Bunbury)
Semester 113 x 2 hour seminarNot OfferedNot Offered
Semester 213 x 2 hour seminarNot OfferedNot Offered

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.

ON CAMPUS
TypeDescriptionValue
ParticipationParticipation in pre and/or post Class Activities15%
AssignmentCase Study30%
ExaminationFinal Examination55%
ONLINE
TypeDescriptionValue
ParticipationParticipation in pre and/or post Class Activities15%
AssignmentCase Study30%
ExaminationFinal Examination55%

Core Reading(s)

  • Peter Atrill, E. M. (2018). In Management accounting for decision makers (9th ed., pp. 1–589). Harlow, United Kingdom: Pearson. Retrieved from https://ecu.on.worldcat.org/oclc/1047912409
  • Peter Atrill, E. M. (2018). In Management accounting for decision makers (9th ed., pp. 1–589). Harlow, United Kingdom: Pearson. Retrieved from https://ecu.on.worldcat.org/oclc/1047912409

Disability Standards for Education (Commonwealth 2005)

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.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

ACC6020|2|2