11014 (v.4) Accounting (Managerial Control) 301

Area:

School of Accounting

Credits:

25.0

Contact Hours:

5.0

Lecture:

1 x 1 Hours Weekly

Tutorial:

1 x 2 Hours Weekly

Laboratory:

1 x 2 Hours Weekly

Prerequisite(s):

11013 (v.2) Accounting (Managerial) 101 or any previous version

Syllabus:

Management control systems - standard costing and variance analysis using flexible budgets for material, labour and overhead, sales analysis using quantity, mix and volume analysis. Costs of quality, centralisation and decentralisation using transfer pricing, compensation systems regression analysis and capital budgeting.

Unit Outcomes:

On successful completion of this unit, students will have - Demonstrated that they have the ability to analyse business and accounting data, and convert it to information for a wide range of performance measurement, planning, control and decision-making situations. Demonstrated that they have developed their financial modelling skills and learnt about the power of the PC as a decision-making tool. Demonstrated that they have developed written and oral reporting and presentation skills.

Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases.

Unit References:

Garrison, R.H. and Noreen, E.N., (2000), Managerial Accounting, 10th ed., NY, McGraw Hill Irwin. Louderback, J.G., Holmen, J.S. and Dominiak, G.F., (2000), Managerial Accounting, 9th ed., Ohio, South Western. Macintosh, N.B., (1994), Management Accounting and Control Systems, NY, John Wiley and Sons. Moriarity, S.and Allen, C.P., (1991), Cost Accounting, 3rd ed., NY, John Wiley and Sons. Hansen, D.R. and Mowen, M., (2000), Management Accounting, 5th ed. Cincinnati, South-Western. Hirsch, M.L., (1994), Advanced Management Accounting, 2nd ed., Cincinnati, South-Western. Rayburn, L.G., (1996), Cost Accounting - Using a Cost Managerial Approach, 6th ed., NY, Irwin. Raiborn, C.A., Barfield, J.T., Kinney, M.R., (1999), Managerial Accounting, 3rd ed., Cincinnati, South Western.

Unit Texts:

Horngren, C.T. Foster, G. and Datar, S., (2003), Cost Accounting - A Managerial Emphasis, 11th ed., Upper Saddle River, Prentice Hall. Shelley, Cashman and Quasney, (2002), Microsoft Excel 2002, Course Technology.

Unit Assessment Breakdown:

Final Examination 50%. Presentation and Summary 15%. Tutorial Tests 25%. Lab Work and Participation 10%. This is by grade/mark assessment.

Field of Education:

80100 Accounting (Narrow Grouping)

HECS Band (if applicable):

Extent to which this unit or thesis utilises online information:

Supplemental

Result Type:

Grade/Mark

Availability

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1	Y		Y
2004	Bentley Campus	Semester 2	Y		Y
2004	Bentley Campus	Summer Period	Y
2004	Joondalup Campus	Semester 1	Y
2004	Joondalup Campus	Semester 2	Y
2004	Metro College Malaysia	Semester 1	Y
2004	Metro College Malaysia	Semester 2	Y
2004	Metro College Malaysia	Summer Period	Y
2004	Miri Sarawak Campus	Semester 1	Y
2004	Miri Sarawak Campus	Summer Period	Y
2004	Mktg Inst of S'pore	Trimester 3A	Y
2004	UHK SPACE Main Campus	Trimester 2A	Y
2004	UHK SPACE Main Campus	Trimester 3A	Y

Area External	refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research.
Central External	refers to external course/units run through the Curtin Bentley-based Distance Education Area

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