ACCG8121 S1 2020 Assessment Guide PDF

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Download ACCG8121 S1 2020 Assessment Guide PDF

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Macquarie Business School

ACCG 8121 Managerial Accounting Session 1 2020 Assessment Guide Note – this is NOT the Unit Guide The official Unit Guide is available online and is accessed separately through iLearn of this unit. The assessment guide should be read in conjunction with the Unit Guide

Department of Accounting and Corporate Governance

2020 Session 1 [ACCG8121 Managerial Accounting] Assessment Guide Page 1

MACQUARIE UNIVERSITY Macquarie Business School ASSESSMENT GUIDE Unit: ACCG 8121 Managerial Accounting Year and Session: 2020 Session 1 Unit Convener: Dr Lu Jiao Students in this unit MUST read the online Unit Guide carefully at the start of session and be aware of its contents throughout the session. The Unit Guide contains important information about the unit – if anything in the unit guide is unclear, please consult with the Unit Convener. This Assessment Guide provides significant additional detail regarding assessment and other learning related issues. Some items in the Unit Guide are inevitably re-stated in this Assessment Guide. It is important that you understand fully that, in the event that there is any difference in the way that this assessment guide states a matter and the way that the Unit Guide expresses the same matter, then the Unit Guide is to be regarded as being the official position of the Department.

2020 Session 1 [ACCG8121 Managerial Accounting] Assessment Guide Page 2

ASSESSMENT Class participation: Class test: Excel assignment: Final examination: Total

15% 10% 15% 60% 100%

The final grade will be determined after consideration of performance in all aspects of the course. Expectations and Workload Students are expected to spend 150 hours working on this unit. As a guide a student should spend these approximate amounts of time on each of the following activities: 1 2 3 4

Activities Class participation Class tests Excel assignment Final examination TOTAL

Hours 91 20 3 36 150

Assessment task 1: Class participation (15%) Class participation accounts for 15% of the final grade. It is expected that students should miss no more than one seminar class throughout the session. Students are expected to arrive at the class on time and to remain in the class for its duration, unless prior arrangements have been made with your lecturer. The mark will be awarded based on the following criteria: • The extent to which each student has prepared for each class. NB Students are required to complete and bring their answers to the weekly seminar questions (see p.7) each week. Staff will randomly check that students have completed the work and may collect the work and mark it. • The willingness of students to express their ideas in class. • The ability of students to articulate their thoughts. • The ability of students to complete set tasks during classes. • The quality of work submitted during class. NB Students will be asked to complete specified tasks during class. The answers to in-class questions will be randomly collected and marked. • The ability of students to actively participate in group discussions. • The willingness of students to co-operate with and assist other students in their learning. Information concerning each student’s final participation mark will be made available on the ilearn website prior to the date of the final examination.

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Assessment task 2: Class test (10%) One class test will be conducted during the Week 7 seminar. The test will be closed book. The class test will cover the first 5 weeks topics (i.e Chapters 1, 2, 3, 4, 18, 19 and 20). Each seminar class will be given a different question set and students must sit for the test in their registered tutorial. Students can expect to receive feedback within a week after the test.

Assessment task 3: Excel Assignment (15%) Each student is required to attend a 3 hour workshop on excel. Students must attend the workshop that they have enrolled in. During the workshop, the lecturer will instruct students on how to perform specific excel functions. Students will be asked to follow the lecturer’s instructions to perform these tasks as instructed. Students will be asked to submit a document at the end of the session. This submission will be assessed by the lecturer and awarded a mark.

Assessment task 4: Final examination (60%) A final examination is included as an assessment task for this unit to provide assurance that: i) ii)

the product belongs to the student and the student has attained the knowledge and skills tested in the exam.

A three hour final examination for this unit will be held during the University Examination period. All material covered in the course will be examinable. Further details on the final exam will be made available via the unit website late in the session. The use of a dictionary in the final examination is not permitted. You are expected to present yourself for examination at the time and place designated in the University Examination Timetable. The timetable will be available in Draft form approximately eight weeks before the commencement of the examinations and in Final form approximately four weeks before the commencement of the examinations. http://www.timetables.mq.edu.au/exam The only exception to not sitting an examination at the designated time is because of documented illness or unavoidable disruption. In these circumstances you may wish to consider applying for Special Consideration. Information about unavoidable disruption and the special consideration process is available at: http://www.mq.edu.au/policy/docs/disruption_studies/policy.html If a Supplementary Examination is granted as a result of the Special Consideration application the examination will be scheduled as per the Supplementary Examination timetable of the

2020 Session 1 [ACCG8121 Managerial Accounting] Assessment Guide Page 4

Faculty. Please note that the supplementary examination will be of the similar format as the final examination. The Macquarie university examination policy details the principles and conduct of examinations at the University. The policy is available at: http://www.mq.edu.au/policy/docs/examination/policy.htm

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ACCG8121 SEMINAR PROGRAM—SESSION 1 2020 Seminar/Week

Topic

Prescribed references

1

Introduction to managerial accounting

Chapter 1

Basic cost concepts and terms

Chapter 2

Cost behaviour and CVP analysis

Chapter 3

2

Chapter 18 (pp.858 - 887) 3

Decision making 1

Chapter 19 (pp.906 - 929; pp.932 - 938)

4

Decision making 2

Chapter 20 (pp. 980-984; pp. 986 - 991)

5

Product costing systems

Chapter 4

6

Service costing

Chapter 6

7

A closer look at overhead costs

Chapter 7(pp. 290 - 322)

Mid Session Break 8

Activity based costing

Chapter 8

9

Budgeting

Chapter 9 Chapter 11 (pp. 522 - 528)

10

Standard costing

Chapter 10 Chapter 11 (pp.529 - 544)

11

Financial performance measurement systems

Chapter 12 (pp.570-577) Chapter 13 (pp.622-629)

12

Strategic performance measurement systems

13

Revision

Chapter 14

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WEEKLY SEMINAR QUESTIONS All seminar questions are from the recommended text for the unit (Langfield-Smith et al., 2018, 8th edition). Detailed solutions of the seminar questions will be available on the unit website at the end of each week. Any students encountering difficulties in understanding concepts or the solutions provided should see a staff member in their consultation hours as soon as possible. Due in seminar commencing: Week 2 Week 3 Week 4

Questions Chapter 1: 1.3, 1.16, 1.25, 1.41 Chapter 2: 2.3, 2.23, 2.25, 2.26, 2.30 Chapter 3: 3.5, 3.23, 3.26 Chapter 18: 18.11, 18.22, 18.31, 18.33 18.34, 18.35 (NB Use excel for 18.33, 18.34, and 18.35) Chapter 19: 19.2, 19.12, 19.24, 19.28, extra questions (see website)

Week 5

Chapter 20: 20.29, 20.30, 20.37, 20.40

Week 6

Chapter 4: 4.3, 4.13, 4.29, 4.34, 4.36, 4.37

Week 7

Chapter 6: 6.9, 6.27, 6.30, 6.39

Week 8

Chapter 7: 7.10, 7.13, 7.22, 7.28, 7.29, 7.30, 7.32

Week 9

Chapter 8: 8.11, 8.17, 8.23, 8.33, 8.35

Week 10

Chapter 9: 9.4, 9.22, 9.37 Chapter 11: 11.2, 11.46

Week 11

Chapter 10: 10.9, 10.18, 10.28, 10.34 Chapter 11: 11.7, 11.13, 11.41 (parts 1,2,4,5,7,8)

Week 12

Chapter 12: 12.4, 12.23, 12.31 Chapter 13: 13.22, 13.24, 13.33

Week 13

Chapter 14: 14.10, 14.15, 14.36

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