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

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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.
Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.
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.
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