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Year:

AFM202 Cost Management

Updated: 14 July 2010
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Semester 2 Off Campus D - Comp/internet essential
Armidale Semester 2 On Campus D - Comp/internet essential
TOP Sydney Semester 2 On Campus D - Comp/internet essential
Intensive School(s)
Start Finish Attendance Notes
18 September 2010 19 September 2010 Non-Mandatory
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites AFM112 or AFM219
Co-requisites COMP100
Restrictions AFM102 or AFM218 or AFM318
Notes None
Combined Units None
Coordinator(s) Brian Gibson (brian.gibson@une.edu.au)
Unit Description

A unit of lectures and tutorials providing a comprehensive introduction to the theory and practice of cost management aspects of management accounting. The unit emphasises planning and control aspects of the management aspects within the context of 21st century challenges such as the need to innovate sustainable management techniques. Techniques studied include design of cost-management systems, budgeting and responsibility accounting.

Prescribed Material
Mandatory
Shrink Wrapped Package(s):

Note: Students are expected to purchase prescribed material

Cost Accounting plus MyAccounting Lab
ISBN: 9314994076530
Horngren, C.T. and others, Pearson Education 13th ed.
Note: Or ISBN 9314994241419 Package includes: Horngren, C.T. and others, Cost Accounting: A Managerial Emphasis, 13th ed. plus MyAccounting Lab (ISBN 9780135046340) and Student Solutions Manual, 13th ed. (ISBN 9780138130428).
Text refers to: Semester 2 and TOP Semester 2 , On and Off Campus
Cost Accounting plus MyAccounting Lab
ISBN: 9314994241419
Horngren, C.T. and others, Pearson Education 13th ed.
Note: Or ISBN 9314994076530 Package includes: Horngren, C.T. and others, Cost Accounting: A Managerial Emphasis, 13th ed. plus MyAccounting Lab (ISBN 9780135046340) and Student Solutions Manual, 13th ed. (ISBN 9780138130428).
Text refers to: Semester 2 and TOP Semester 2 , On and Off Campus
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment
Title Exam Length Weight Mode No. Words
Assignment 1 20% On/Off Campus
Assessment Notes
Cost allocation
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 and 5 GA: 1, 2, 3, 4, 5, 6 and 7
Bulletin Board 10% Off Campus
Assessment Notes
Electronic submission of discussion question on two (2) preselected readings.
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 and 5 GA: 1, 2, 3, 4, 5, 6 and 7
Tutorial 10% On Campus
Assessment Notes
Participation in tutorials (Note: Mere attendance will not earn students any marks)
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 and 5 GA: 1, 2, 3, 4, 5, 6 and 7
Final Examination 2 hrs 70% On/Off Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 and 5 GA: 1, 2, 3, 4, 5, 6 and 7

Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. improve report-writing skill. Some of the tutorial questions require application of spreadsheet;
  2. enhance management of information, research, reasoning and problem solving skills of the students;
  3. improve critical reasoning. The supplementary readings, which are incorporated, will enhance the capacity to evaluate and react to new ideas and ethical dimensions of the profession. Students will understand and explain the current developments in management accounting, particularly the role of management accounting in the new technological environment;
  4. develop an awareness of both ethical and environmental aspects of the management accounting function. This awareness will help students think and act independently and will help them to tolerate ambiguity;
  5. present, discuss and defend their views in tutorials and assignments. Collaboration with fellow students is encouraged however, students are reminded that assignments must be their own works.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
2 Communication Skills
True True True
3 Global Perspectives
True True True
4 Information Literacy
True True True
5 Life-Long Learning
True True True
6 Problem Solving
True True True
7 Social Responsibility
True True True
8 Team Work
True True True
   

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