MAA262 - Management Accounting
Unit details
| Year: | 2021 unit information |
|---|---|
| Important Update: | Unit delivery will continue to be provided in line with the most current COVIDSafe health guidelines. This may include a mix of on-campus and online activities. To find out how you are impacted, please check your unit sites for announcements and updates. Unit sites open one week prior to the start of each Trimester/Semester. Thank you for your flexibility and commitment to studying with Deakin in 2021. Last updated: 4 June 2021 |
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Online Trimester 2: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Previously coded as: | MAA202 |
| Unit Chair: | Trimester 1: Vincent Bicudo de Castro Trimester 2: DiChu Bao |
| Prerequisite: | MAA103 |
| Corequisite: | Nil |
| Incompatible with: | MAA202 |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. |
| Scheduled learning activities - campus: | 1 x 2 hour class, 1 x 1 hour seminar per week |
| Scheduled learning activities - cloud: | Online independent and collaborative workshops of nine hours duration over the trimester Waterfront campus: 1 x 3 hour class and seminar in one block mode |
Content
This unit provides solid foundations in core management accounting topics in the areas of costing, budgeting and performance management. Topics include introduction to management accounting in the contemporary business environment; key cost terms and concepts; traditional and modern costing methods; budgeting; standard costing and variance analysis with flexible budget; performance evaluation in divisional organisations and the balanced scorecard.
| ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
|---|---|---|
| ULO1 | Incorporate ethical factors into managerial accounting decisions | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Apply cost and budget concepts to the organisation’s planning, control and management accounting decisions. | GLO1: Discipline-specific knowledge and capabilities |
| ULO3 | Analyse and evaluate performance measures and link to organisational strategy. | GLO1: Discipline-specific knowledge and capabilities GLO5: Problem solving |
| ULO4 | Communicate management accounting concepts and use appropriate technology to provide information to relevant stakeholders. | GLO2: Communication |
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
| Assessment 1: (Individual) Written assignment on a strategic management accounting issue | 2000 words | 20% | Week 5 |
| Assessment 2: (Individual) Written assignment supported by appropriate analysis created using appropriate tools | 2000 words | 20% | Week 9 |
| Examination | 2-hours | 60% | Exam Period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Hurdle requirement
Hurdle requirement achieve at least 50% of the marks available on the examination.
Learning Resource
The texts and reading list for the unit can be found on the University Library via the link below: MAA262 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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