UNIT OUTLINE

UNIT OUTLINE
UNIT OUTLINE
Read this document to learn essential details about your unit. It will
also help you to get started with your studies.
BFA261
Management Accounting
Semester 2, 2014
THIS UNIT IS BEING OFFERED IN
HOBART
LAUNCESTON
BURNIE
Taught by:
William Maguire, Heinrich Oosthuizen and Chris Walsh
CRICOS Provider Code: 00586B
BFA261, Management Accounting
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Contents
Contact Details ........................................................................................................................................ 3
Unit Description ...................................................................................................................................... 4
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 4
Enrolment in the Unit ............................................................................................................................. 4
When does the unit commence? ............................................................................................................ 4
Intended Learning Outcomes and Generic Graduate Attributes for BFA261 ......................................... 5
Learning Expectations and Teaching Strategies/Approach .................................................................... 6
Learning Resources ................................................................................................................................. 7
Technical requirements for MyLO .......................................................................................................... 8
Student Feedback via eVALUate ........................................................................................................... 10
Details of Teaching Arrangements ........................................................................................................ 11
Assessment ........................................................................................................................................... 13
Submission of Assessment Items .......................................................................................................... 15
Review of Assessment and Results ....................................................................................................... 16
Further Support and Assistance ............................................................................................................ 17
Academic Misconduct and Plagiarism .................................................................................................. 18
Study Schedule ...................................................................................................................................... 19
BFA261, Management Accounting
Contact Details
Unit Coordinator &
Lecturer (Hobart)
William Maguire
Campus:
Hobart
Room Number:
422, Commerce Building
Email:
[email protected]
Phone:
03 6226 2277
Consultation:
To be confirmed.
Lecturer (Launceston)
Heinrich Oosthuizen
Campus:
Launceston
Email:
[email protected]
Consultation:
To be confirmed.
Lecturer:
Chris Walsh
Campus:
Burnie
Consultation:
To be confirmed
3
BFA261, Management Accounting
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Unit Description
BFA261 focuses on management accounting as a system that produces information required both to
manage resources and to create value. The aim of the BFA261 unit is to introduce you to the
framework of technical and analytical knowledge and skills you need to prepare and analyse
management accounting information. The unit examines costing, cost management, budgeting,
performance management and pricing, at both operational and strategic levels. You will achieve the
BFA261 aim by engaging in the process of management accounting. This framework can inform your
work in a variety of contexts, and help you to understand the power of management accounting to
inform peoples’ decisions in pursuing the aims of both the organisation and the broader community.
You will learn about and practise the processes and techniques of management accounting that
focus on the effective and efficient use of organisational resources. This framework enables you to
support managers in their quest to enhance both customer and shareholder value. You will learn
how decision contexts vary from broad strategic and resource-allocation decisions to specific cost
and performance information necessary to monitor individual business segments, products, or
customers.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
The prerequisites for this unit are BFA103, Accounting and Financial Decision Making, and BEA140,
Quantitative Methods.
Enrolment in the Unit
Unless there are exceptional circumstances, students should not enrol in this unit after the end of
week two of semester, as the Tasmanian School of Business and Economics (TSBE) cannot guarantee
that:


any extra assistance will be provided by the teaching team in respect of work covered in the
period prior to enrolment; and
penalties will not be applied for late submission of any piece or pieces of assessment that were
due during this period.
When does the unit commence?
Teaching commences Monday 14 July 2014. However, the MyLO site will be available from Monday
7 July 2014.
BFA261, Management Accounting
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Intended Learning Outcomes and Generic Graduate Attributes for BFA261
INTENDED LEARNING OUTCOMES
In this unit you will
learn:
Learning Outcome 1
Use techniques and systems
for costing, cost management
and management accounting.
Describe the various techniques and
systems.
Analyse the revenue, costs and variances
of an organisation.
Learning Outcome 3
Report to internal decisionmakers.
DISCIPLINE LEARNING OUTCOMES
GRADUATE ATTRIBUTE OUTCOMES
Graduates will be able to contribute to their
profession and to society within a culture of
independent lifelong learning.
The assessments and teaching activities in this unit
have been designed to develop the following
graduate attributes in students.

Judgement
Exercise judgement, with guidance, to
solve routine problems within a business
context using a socially responsible and
global orientation.
Knowledge
Detailed knowledge in management accounting and
the ability to apply knowledge to diverse accounting
and related situations.
Examination and SEQs
JIT questions

Knowledge
Integrate theoretical and technical
knowledge in accounting and
accountability.
Examination and SEQs
JIT questions

Application Skills
Critically apply theoretical and technical
knowledge to solve routine accounting
and related problems.
Examination and SEQs
JIT questions

Communication and Teamwork
Justify and communicate accounting
advice and ideas in straightforward
collaborative contexts involving both
accountants and non-accountants in a
clear and independent manner.
In assessing this unit I will be
looking at your ability to:
Identify issues relating to efficient and
effective use of an organisation’s physical
and human resources.
Learning Outcome 2
Analyse and evaluate
information on costing, cost
management and
management accounting.
ASSESSMENT
METHODS
Make recommendations for the efficient
and effective use of physical and human
resources.
Make well-reasoned arguments to support
recommendations made in reports.
Recommend courses of action based on
analyses.
Examination and SEQs
JIT questions
Examination and SEQs
JIT questions
Examination and SEQs
JIT questions

Present well structured and well written
reports.
Examination and SEQs
Self-Management
Reflect on performance feedback to
identify and act upon learning
opportunities and self-improvements.
Communication
An understanding of the written communication
requirements of business, considering audience
needs and appropriate to real world business
situations.
Problem solving
The ability to apply logical thinking to a range of
business related problems. An awareness of when
information is needed and the capacity to locate,
analyse and use relevant information.
Global perspective
An awareness of the global business environment
and the ability to evaluate and incorporate its
influence in accounting practices and decisions.
Social responsibility
An awareness and understanding of the social
responsibilities of accounting practices and the ability
to make decision that consider sustainability and the
public interest
BFA261, Management Accounting
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Learning Expectations and Teaching Strategies/Approach
The University is committed to a high standard of professional conduct in all activities, and holds its
commitment and responsibilities to its students as being of paramount importance. Likewise, it
holds expectations about the responsibilities students have as they pursue their studies within the
special environment the University offers. The University’s Code of Conduct for Teaching and
Learning states:
Students are expected to participate actively and positively in the teaching/learning
environment. They must attend classes when and as required, strive to maintain steady
progress within the subject or unit framework, comply with workload expectations, and
submit required work on time.
These are some of the expectations we have of you as a student enrolled in this unit:
Only you know what you expect to achieve on completion of BFA261; however, we assume that all
of you seek to achieve at least a pass mark in this unit, and that many of you seek to do better than
that.
To realise your expectations requires learning, which is best achieved by your taking responsibility
for your learning and applying effort to it.
Study and learn independently.
This is a feature of a reflective approach to learning in which you reflect or think carefully about
what it is you are learning. Active participation, which promotes meaningful learning and develops
independent, logical, analytical and critical thinking skills. The professional accounting bodies (i.e.
The Institute of Chartered Accountants in Australia, CPA Australia and National Institute of
Accountants) and prospective employers seek these characteristics in graduates. Attending classes is
an important start, but it is not enough - the more you engage with management accounting by
working with the material and participating in classes, the more you will learn.
The University has expectations regarding your responsibilities as you pursue your studies within the
university environment (see above).
Work, Health and Safety (OH&S)
The University is committed to providing a safe and secure teaching and learning environment. In
addition to specific requirements of this unit you should refer to the University’s policy at:
www.utas.edu.au/work-health-safety.
BFA261, Management Accounting
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Learning Resources
Prescribed Text
A prescribed text is a resource to which you must have access for the purposes of studying this unit.
Horngren, CT, Datar, SM, Rajan, MV, Wynder, M, Maguire, W, Tan, R, Cost accounting: a managerial
emphasis, 2nd Australian Edn*, Pearson Australia, Frenchs Forest, NSW.
*Neither the US edition nor the 1st Australian Edn of Horngren is suitable for this unit. We follow the
structure and content of the Horngren et al text, which contains examples, self-study problems, as
well as questions, exercises and problems that we use in lectures and workshops.
The text book can be purchased through the Co-Op bookshop and or on the Pearson website at http://www.pearson.com.au/9781442563377 see ISBN:9781486042449. Cost Accounting 2nd
edition can be packaged with MyAccountingLab, a powerful, personalised online learning experience
which clearly focuses on the learning objectives in each chapter. It integrates a time-saving Study
Plan with homework, tutorial assistance, guided solutions, unlimited practice and an optional webbased eBook. Available separately, or in a Value Pack containing MyAccountingLab with eBook plus a
hard copy of Cost Accounting. Although we are not using MyAccountingLab for assessment
purposes, you may find it worthwhile to purchase it to support your studies..
Recommended Texts
A recommended text is a resource that you can use to broaden your understanding of the topics covered in this unit. You
may also find a recommended text helpful when conducting research for assignments.
Horngren et al provides all the information you need; it should not be necessary to refer to other
texts. If you are having difficulty with Horngren et al, please consult your lecturer. For those who
wish to study beyond the confines of the text, refer to the references at the end of each chapter and
to relevant E-journals in the E-electronic resources library, examples of which appear below.
E- journals (access via the library)
Listed below are some journals relevant to management accounting. Access these via the E-journals
web page within the library website, and see databases such as Science Direct, Proquest and
Emerald for other journals. The textbook also provides reference sections at the end of each chapter.
Accounting Organisations & Society (United Kingdom)
Journal of Applied Management Accounting Research (Australia)
Australian Accounting Review
Management Accounting Research (United Kingdom)
Strategic Finance (United Kingdom and USA)
BFA261, Management Accounting
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My Learning Online (MyLO)
Access to the MyLO online learning environment unit is required for this unit. The unit has its own
MyLO site.
To log in to MyLO and access this unit, go to: http://www.utas.edu.au/learning-teaching-online .To
access the unit, select BFA261. These instructions will help you to log in for the first time.
For help using MyLO go to http://www.utas.edu.au/learning-teaching-online.
Technical requirements for MyLO
For help and information about setting up your own computer and web browser for MyLO, see:
http://uconnect.utas.edu.au/
While on campus, you can access the University network and MyLO via a laptop computer or other
mobile device. See: http://uconnect.utas.edu.au/uana.htm
MyLO can be accessed via Library computers and in computer labs on campus. See:
http://www.utas.edu.au/it/computing-distributed-systems/computer-labs-facilities-and-locations
For further technical information and help, contact the UTAS Service Desk on 6226 1818 or at
http://www.utas.edu.au/service-desk during business hours.
Learning to use MyLO
When you login to MyLO, you will see a unit called Getting Started with MyLO. Enter the unit to
learn more about MyLO and to practise using its features.
MyLO Expectations
1.
Students are expected to maintain the highest standards of conduct across all modes of
communication, either with staff or with other students. Penalties may be imposed if the Unit
Coordinator believes that, in any instance or mode of communication, your language or
content is inappropriate or offensive. MyLO is a public forum. Due levels of respect,
professionalism and high ethical standards are expected of students at all times.
2.
Submission of assessment tasks via MyLO presumes that students have read, understood and
abide by the requirements relating to academic conduct, and in particular, those requirements
relating to plagiarism. All work submitted electronically is presumed to be “signed-off” by the
student submitting as their own work. Any breach of this requirement will lead to student
misconduct processes.
3.
MyLO is an Internet service for teaching and learning provided by the University. It is
expected that you check your units in MyLO for updates at least once a day.
BFA261, Management Accounting
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Using MyLO for BFA261
IMPORTANT!: Before you are provided with access to your unit’s MyLO resources, you must
complete the Student Agreement form. To do this:
1. Access the unit’s MyLO site.
2. Locate the Begin Here folder and click on it to open it. You can find the Begin Here folder by
scrolling down until you see Content Browser OR by clicking on the Content button.
OR
3. Once you have opened the Begin Here folder, click on the Student Agreement file.
OR
4. Read the terms, then check the I agree box. You should now be able to access all available
unit content on MyLO. You only need to do this once in each MyLO unit.
BFA261, Management Accounting
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Student Feedback via eVALUate
At the conclusion of each unit students will be asked to provide online responses to a number of
matters relating to the learning and teaching within that unit. All students are asked to respond
honestly to these questions, as all information received is used to enhance the delivery of future
offerings.
Changes to this Unit Based on Previous Student Feedback
The design of the unit has evolved over time since 2007, in response to students’ feedback, lecturers’
reflections and input from teaching and learning experts.

The simulated examination questions (SEQs) were introduced in 2009 and the mark allocation
for SEQs was increased in 2012. Most students find the SEQs e very helpful because they can
experience answering examination questions under examination conditions in advance of the
final examination itself.

In response to students’ feedback in 2012, line tests, which were a feature since 2009, have
been discontinued.

Videos and exercises during lectures were introduced in 2011.

Assessable tutorial workbooks were introduced in 2011 on a trial basis and discontinued in 2012.

Just in time (JIT) questions were introduced successfully in 2012.
BFA261, Management Accounting
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Details of Teaching Arrangements
Lectures
There is one 2-hour lecture each week.
Each lecture overviews the topic and provides examples of applications of management accounting
practices. You are asked to read the chapter beforehand – this does not have to be in great depth –
an overview should be sufficient and a little more than that to answer the JIT question. Attendance
at a lecture is a starting point only; it is not a substitute for reading your textbook before each
lecture or attempting the exercises/ problems each week.
The lecture overview (usually in the form of powerpoint slides) will be available on MyLO each week
shortly before the lecture. Bring a copy of the overview and your textbook to the lecture. The
lecture will be based on the assumption that you have a copy of the overview and the text book with
you and that you have read the overview and the relevant chapter.
To see the lecture timetable, go to http://student.admin.utas.edu.au/coursesenrolment/timetable/
Workshops
There will be a one hour workshop each week, commencing in Week 2.
The purpose of the workshop is to apply and consolidate the material covered in the previous week.
Attempt the workshop exercises/problems before the workshop and be ready to discuss these and
raise questions during the workshop. The workshop is not a mini-lecture – it is most important that
you do the work beforehand and take this opportunity to consolidate it. Suggested solutions to
exercises/problems questions will be available on MyLO at the end of each week.
Learning Skills and Language Support
The Student Learning and Academic Development Team in the Student Centre works with all
students, domestic and international, to develop academic skills, literacy and English language skills.
More information can be found on this website http://www.utas.edu.au/student-learning/
BFA261, Management Accounting
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Communication, Consultation and Appointments
TO KEEP UP WITH ANNOUNCEMENTS REGARDING THIS UNIT
Check the MyLO News tool at least once every two days. The unit News will appear when you first
enter our unit’s MyLO site. Alternatively, click on the News button (towards the top of the MyLO
screen) at any time.
WHEN YOU HAVE A QUESTION
Other students may have the same question that you have. Please go to the Q&A Forum on our
course’s MyLO site. Check the posts that are already there – someone may have answered your
question already. Otherwise, add your question as a new topic. Students are encouraged to support
each other using this forum – if you can answer someone’s question, please do. We will attempt to
respond to questions within 48 business hours. If your question is related to a personal issue or your
performance in the unit, please contact us by email instead.
WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR SUBMISSION OF AN
ASSESSMENT TASK
If you have a personal question related to your studies or your grades, please contact us by email.
A NOTE ABOUT EMAIL CORRESPONDENCE
You are expected to check your UTAS email (WebMail) on a regular basis – at least three times per
week. To access your WebMail account, login using your UTAS username and password at
https://webmail.utas.edu.au/.
You are strongly advised not to forward your UTAS emails to an external email service (such as Gmail
or Hotmail). In the past there have been significant issues where this has occurred, resulting in UTAS
being blacklisted by these email providers for a period of up to one month. To keep informed, please
use your UTAS email as often as possible.
*IMPORTANT*
Please email me when you have a question or issue of a personal nature, for example, you have a
family issue that is affecting your studies. For general questions about the unit, please add them to
the Q&A forum on our unit’s MyLO site. This way, other students can also benefit from the answers.
I receive a lot of emails. Be realistic about how long it might take for me to respond. Allow me at
least two (2) business days to reply. Staff are not required to respond to emails in which students do
not directly identify themselves, emails which are threatening or offensive, or emails that come from
external (non-UTAS) email accounts.
When you write an email, include the following information. This helps the teacher determine who
you are and which unit you are talking about.






Family name;
Preferred name;
Student ID;
Unit code (i.e. BFA261)
Questions
If your question is about an assessment task, please include the assessment task number or
name.
BFA261, Management Accounting
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Assessment
Assessment Schedule
In order to pass this unit you must achieve an overall mark of at least 50% of the total available
marks. Details of each assessment item are outlined below.
Assessment Items
Due Date
Value/Weighting
Link to Learning
Outcomes
Weekly JIT Questions
Submit to the MyLO
discussion Board by
5pm, Sunday of each
week, starting in week 2
10%
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
SEQs
Three best marks from
four simulated exam
questions (SEQ)
Lecture in week number,
beginning:
4: 4 August SEQ 1:
7: 25 August SEQ 2:
10: 22 September SEQ3
12: 6 October SEQ4
30%
(Three questions
worth 10% each)
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Examination
During examination
period at a date and
time to be confirmed.
60%
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Assessment Item 1 – Weekly JIT Questions
Task Description:
Each JIT question relates to the lecture in the week following the Sunday on
which it is submitted. These questions encourage you to read the chapter in
advance of the lecture, to test your understanding through the questions and
to identify areas which you find difficult.
The JIT questions will be posted on the MyLO Discussion Board and you must
submit your answers to the Discussion Board. You must complete ten
acceptable answers for the full 10% credit.
Task Length
N/A
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Due Date:
5pm, Sunday of each week, starting in Week 2.
Value:
10%
BFA261, Management Accounting
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Assessment Item 2 – Simulated exam questions (SEQs)
Task Description:
The questions are drawn from past examinations and each is of about
30 minutes’ duration. They are designed to encourage students to keep up
with their learning and to test their knowledge against examination-level
questions so as to reduce the element of surprise on examination day.
You will answer each of these questions at the beginning of the specified
lecture-period and hand in your answer thereafter. You are awarded the
best three marks of the four SEQs to allow for unexpected poor performance
or missing a session. It is your responsibility to be there for the SEQ; there
are no re-sits. If you are not able to sit at least three SEQs for medical
reasons, you must provide a medical certificate and the missing percentage
will be added to the examination weighting.
Task Length
Approximately 30 minutes per SEQ.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Due Date:
Lecture in week number, beginning:
4: 4 August SEQ 1:
7: 25 August SEQ 2:
10: 22 September SEQ3
12: 6 October SEQ4
Value:
30% (Three questions worth 10% each)
Assessment Item 3 - Examination
Task Description:
Four to six questions, closed book, three hours plus reading time.
You can expect to be examined on any of the material covered during the
unit . The University Registrar conducts the final examination in the formal
examination period at the end of the semester and dates are advised later in
the semester.
Task Length
3 hours plus reading time.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Due Date:
During the examination period.
Value:
60%
BFA261, Management Accounting
15
Your final examination for this unit will be held during the scheduled examination period as
indicated by Student Administration in correspondence to you. Examinations will normally be
scheduled Monday to Saturday inclusive. Examinations may be held during the day or evening and
students should consult the university information which will be made available towards the end of
semester.
You are advised to make any necessary arrangements with employers now for time off during the
examination period to sit this examination. Your participation at the scheduled time is not
negotiable unless there are exceptional circumstances. Note that you will be expected to sit the
examination at your recorded study centre. To find out more go to the Exams Office website:
http://www.utas.edu.au/exams/home.
Submission of Assessment Items
Lodging Assessment Items
The arrangement for lodging assessment items are given above – where assessment details are
provided.
Please remember that you are responsible for lodging your assessment items on or before the due
date and time. We suggest you keep a copy. Even in ‘perfect’ systems, items sometimes go astray.
Late Assessment and Extension Policy
In this Policy
1.
(a) ‘day’ or ‘days’ includes all calendar days, including weekends and public holidays;
(b) ‘late’ means after the due date and time; and
(c) ‘assessment items’ includes all internal non-examination based forms of assessment
2.
This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical
location.
3.
Students are expected to submit assessment items on or before the due date and time specified
in the relevant Unit Outline. The onus is on the student to prove the date and time of
submission.
4.
Students who have a medical condition or special circumstances may apply for an extension.
Requests for extensions should, where possible, be made in writing to the Unit Coordinator on
or before the due date. Students will need to provide independent supporting documentation
to substantiate their claims.
5.
Late submission of assessment items will incur a penalty of 10% of the total marks possible for
that piece of assessment for each day the assessment item is late unless an extension had been
granted on or before the relevant due date.
6.
Assessment items submitted more than five (5) days late will not be accepted.
7.
Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.
BFA261, Management Accounting
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Academic Referencing and Style Guide
In your written work you will need to support your ideas by referring to scholarly literature, works of
art and/or inventions. It is important that you understand how to correctly refer to the work of
others and maintain academic integrity.
Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty
(plagiarism), a matter considered by the University of Tasmania as a serious offence.
The appropriate referencing style for this unit is: the Harvard style. For information on presentation
of assignments, including referencing styles:
http://utas.libguides.com/content.php?pid=27520&sid=199808
Review of Assessment and Results
Review of Internal Assessment
It is expected that students will adhere to the following policy for a review of any piece of
continuous/internal assessment. The term continuous/internal assessment includes any assessment
task undertaken across the teaching phase of any unit (such as an assignment, a tutorial
presentation, and online discussion, and the like), as well as any capstone assignment or take-home
exam.
Within five (5) days of release of the assessment result a student may request a meeting with the
assessor for the purpose of an informal review of the result (in accordance with Academic
Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/universitygovernance/rules). During the meeting, the student should be prepared to discuss specifically the
marks for the section(s) of the marking criteria they are disputing and why they consider their
mark(s) is/are incorrect. The assessor will provide a response to the request for review within five (5)
days of the meeting.
If the student is dissatisfied with the response they may request a formal review of assessment by
the Head of School, with the request being lodged within five (5) days of the informal review being
completed. A Review of Internal Assessment Form must be submitted with the formal review
(http://www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessm
ent.pdf).
Review of Final Exam/Result
In units with an invigilated exam students may request a review of their final exam result. You may
request to see your exam script after results have been released by completing the Access to Exam
Script Form, which is available from the TSBE Office, or at the following link –
http://www.utas.edu.au/business-and-economics/student-resources. Your unit coordinator will
then contact you by email within five (5) working days of receipt of this form to go through your
exam script.
Should you require a review of your final result a formal request must be made only after
completing the review of exam script process list above. To comply with UTAS policy, this request
must be made within ten (10) days from the release of the final results (in accordance with
Academic Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/universitygovernance/rules). You will need to complete an Application for Review of Assessment Form, which
BFA261, Management Accounting
17
can be accessed from
www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessment.pdf.
Note that if you have passed the unit you will be required to pay $50 for this review.
The TSBE reserves the right to refuse a student request to review final examination scripts should
this process not be followed.
Further Support and Assistance
If you are experiencing difficulties with your studies or assessment items, have personal or lifeplanning issues, disability or illness which may affect your study, then you are advised to raise these
with your lecturer or tutor in the first instance.
If you do not feel comfortable contacting one of these people, or you have had discussions with
them and are not satisfied, then you are encouraged to contact:
DIRECTOR OF UNDERGRADUATE PROGRAMS
Name:
Mr David Kronenberg
Room:
407, Commerce Building, Sandy Bay
Phone:
03 6226 2280
Email:
[email protected]
Students are also encouraged to contact their Undergraduate Student Adviser who will be able to
help in identifying the issues that need to be addressed, give general advice, assist by liaising with
academic staff, as well as referring students to any relevant University-wide support services. Please
refer to the Student Adviser listings at www.utas.edu.au/first-year/student-advisers for your
advisers contact details.
There is also a range of University-wide support services available to students, including Student
Centre Administration, Careers and Employment, Disability Services, International and Migrant
Support, and Student Learning and Academic Support. Please refer to the Current Students website
(available from www.utas.edu.au/students) for further information.
If you wish to pursue any matters further then a Student Advocate may be able to assist.
Information about the advocates can be accessed from www.utas.edu.au/governance-legal/studentcomplaints.
The University also has formal policies, and you can find out details about these policies from the
following link – www.utas.edu.au/governance-legal/student-complaints/how-to-resolve-a-studentcomplaint/self-help-checklist.
BFA261, Management Accounting
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Academic Misconduct and Plagiarism
Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an
assignment or an examination, and any other conduct by which a student:
(a) seeks to gain, for themselves or for any other person, any academic advantage or advancement
to which they or that other person are not entitled; or
(b) improperly disadvantages any other student.
Students engaging in any form of academic misconduct may be dealt with under the Ordinance of
Student Discipline. This can include imposition of penalties that range from a deduction/cancellation
of marks to exclusion from a unit or the University. Details of penalties that can be imposed are
available in the Ordinance of Student Discipline – Part 3 Academic Misconduct, see
www.utas.edu.au/universitycouncil/legislation.
Plagiarism is a form of cheating. It is taking and using someone else’s thoughts, writings or
inventions and representing them as your own, for example:
• using an author’s words without putting them in quotation marks and citing the source;
• using an author’s ideas without proper acknowledgment and citation; or
• copying another student’s work.
It also means using ones’ own work from previously submitted assessment items if repeating a unit.
If you have any doubts about how to refer to the work of others in your assignments, please
consult your lecturer or tutor for relevant referencing guidelines, and the academic integrity
resources on the web at http://www.academicintegrity.utas.edu.au/ The intentional copying of
someone else’s work as one’s own is a serious offence punishable by penalties that may range from
a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit,
a course, or the University.
The University and any persons authorised by the University may submit your assessable works to
a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable
works may also be included in a reference database. It is a condition of this arrangement that the
original author’s permission is required before a work within the database can be viewed.
For further information on this statement and general referencing guidelines, see
www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on the
Current Students homepage.
BFA261, Management Accounting
19
Study Schedule
Week
Start of Week
Topic/s and activities
Text Chapter/s
Assessment
Tasks due
1
14 July 2014
Overview of management
accounting and the 2014 unit
1&2
2
21 July 2014
Cost volume profit analysis
4
JIT Questions
3
28 July 2014
Product and service costing
5 (exclude pp181-191,
journal entries, app. 5-1)
JIT Questions
4
4 August 2014
Activity based
management/costing
6
5
11 August 2014
Cost management, capacity
costing and management
7
6
18 August 2014
Decision making and relevant
information
8
7
25 August 2014
Pricing decisions and customerprofitability analysis
9
JIT Questions
SEQ1
JIT Questions
JIT Questions
JIT Questions
SEQ2
Mid-semester break: Monday 1 – 5 September
8
8 September 2014
Master budgets and responsibility
accounting
10
JIT Questions
9
15 September 2014 Flexible budgets, variances and
management control
11, 12
(exclude pp 475-489)
JIT Questions
10
22 September 2014 Strategy and the balanced scorecard 15 (pp 594-607,
app. 15-1
JIT Questions
SEQ3
11
29 September 2014 Balanced scorecard: quality, time
and the theory of constraints
16
JIT Questions
12
6 October 2014
Measuring and reporting
sustainability
14
JIT Questions;
SEQ4
13
13 October 2014
Review of BFA261 unit
JIT Questions
Examination Period: 25 October to 11 November 2014
Workshops will be held every week commencing week 2. The workshops schedule will be posted on
MyLO.
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