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.
BFA612
Management & Cost Accounting
Semester 2, 2015
THIS UNIT IS BEING OFFERED IN:
HOBART
Taught by:
Paul Shantapriyan
CRICOS Provider Code: 00586B
BFA612 Management & Cost Accounting
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Contents
Contact Details ........................................................................................................................................ 2
Unit Description ...................................................................................................................................... 3
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 3
Enrolment in the Unit ............................................................................................................................. 3
When does the unit commence? ............................................................................................................ 3
University of Tasmania Graduate Quality Statement ............................................................................. 3
Intended Learning Outcomes for BFA612............................................................................................... 4
Learning Expectations and Teaching Strategies/Approach .................................................................... 5
Learning Resources ................................................................................................................................. 6
Student Feedback via eVALUate ............................................................................................................. 8
Details of Teaching Arrangements .......................................................................................................... 9
Assessment ........................................................................................................................................... 10
Submission of Assessment Items .......................................................................................................... 13
Review of Assessment and Results ....................................................................................................... 14
Further Support and Assistance ............................................................................................................ 15
Academic Misconduct and Plagiarism .................................................................................................. 16
Study Schedule Workshops: 3 hours each week ................................................................................ 17
Contact Details
Unit Coordinator:
Dr Paul Shantapriyan
Campus:
Hobart
Room Number:
Room 116, Centenary Building, Sandy Bay
Email:
Paul. Shantapriyan @utas.edu.au
Phone:
+61 3 6226 2731
Consultation:
TBA
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Unit Description
In this unit we explore the key functions fulfilled by managerial and cost accounting. The primary
purpose of managerial and cost accounting is to provide relevant information to managers within an
organization. Managerial accounting can be thought of as the informal language used within the
organization to facilitate planning, control, coordination and performance assessment. Decision
contexts can vary from the broad strategic planning and resource allocation decisions made at
corporate or divisional level, to the more specific cost and performance information necessary to
monitor individual products, customers or segments. The ultimate measure of success is whether or
not internal decision making has been improved as a result of the relevance, quality and timeliness
of information provided by the management accounting function.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
There are no pre-requisites for BFA612.
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:
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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?
The unit’s teaching schedule commences in the week beginning 13 July 2015.
University of Tasmania Graduate Quality Statement
The units in your course, including this unit, have been designed to cumulatively develop the
graduate qualities outlined in the University’s Graduate Quality Statement:
Our graduates are equipped and inspired to shape and respond to the opportunities and
challenges of the future as accomplished communicators, highly regarded professionals and
culturally competent citizens in local, national, and global society. Graduates acquire subject and
multidisciplinary knowledge and skills and develop critical and creative literacies and skills of
inquiry. Our graduates recognise and critically evaluate issues of social responsibility, ethical
conduct and sustainability.
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Intended Learning Outcomes for BFA612
INTENDED LEARNING
OUTCOMES
Learning Outcome 1
Use techniques and systems :
for costing, revenue
management, cost
management, strategy,
management control and
related elements
Learning Outcome 2
Recommend actions based
on information analyzed:
Learning Outcome 3
Evaluate management
accounting techniques,
processes and systems
RELATED ASSESSMENT CRITERIA OR MODULE LEVEL
LEARNING OBJECTIVES
Examine the various techniques and systems
Identify issues relating to efficient and effective
use of an organizations physical and human
resources
Analyze the revenue, costs and variances of an
organization
Make recommendations for the efficient and
effective use of physical and human resources.
Collect and collate for analysis, information on
management accounting techniques, processes
and systems, including cost system design,
budgetary systems, pricing and performance
management.
Analyze and evaluate collected information
Rate management accounting techniques,
processes and systems based on organization
context and environment.
Learning Outcome 4:
Report to internal decisionmakers
Communicate in a written form which exhibits
the evaluation, analysis and judgment on
complex business situations
ASSESSMENT METHODS
Online quizzes,
workshop engagement,
final exam
Online quizzes,
workshop engagement,
final exam
Online quizzes,
workshop engagement,
final exam
Group written
assignment,
final exam
Online quizzes,
workshop engagement,
final exam
Online quizzes,
workshop engagement,
final exam
Online quizzes,
workshop engagement,
assignment,
final exam
Group written
assignment,
final exam
COURSE LEVEL LEARNING OUTCOMES
Successful completion of this unit supports your
development of course learning outcomes, which describe
what a graduate of a course knows, understands and is
able to do. Course learning outcomes are developed with
reference to national discipline standards, Australian
Qualifications Framework (AQF), any professional
accreditation requirements and the University of
Tasmania’s Graduate Quality Statement. Course learning
outcomes for the MPA(S) are below:
 Judgement
Students exercise judgment to solve business problems
in complex contexts.
 Knowledge
Students integrate advanced technical specialist and
theoretical knowledge to understand recent
developments in commerce.
 Application Skills
Students research and critically apply advanced
theoretical and technical specialist knowledge and skills
to new situations to solve business problems.
 Communication and Teamwork
Students justify and communicate business advice and
ideas in diverse collaborative contexts involving both
accountants and non-accountants.
 Self-Management
Students seek and reflect on feedback to identify and
action learning opportunities and self-improvements
and initiate this process for others.
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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:
The most important learning resource for you is you, yourself because the ability to learn comes
from within. You bring to this unit the knowledge and skills acquired from your schooling, preceding
university units, full-time or part-time jobs and other life experience. You can enhance your learning
by bringing the knowledge and skills together and using them as a basis for acquiring and applying
new knowledge and skills. We can help you with your learning but we cannot learn for you.
It is expected that students will submit assignments and quizzes for the Unit by the specified dates
and times, unless alternative arrangements have been approved. It is further expected that
assignments will be submitted in the stipulated format.
Preparation prior to the workshop by undertaking the readings associated with the relevant module
will enhance the outcomes for you from the Unit. Outcomes sought from the Unit are defined more
broadly than success in the workshop, online quizzes, assignment and examination, and include the
attainment of generic graduate attributes through your engagement and contribution.
In addition to the development of content-related skills, you will also be challenged to develop
generic graduate skills sought by employers.
In order to pass the unit you must achieve an overall mark of at least 50%, and complete and submit
all assessment components.
A substantial amount of self-study is required for this unit. There is an expectation that you will
spend ten hours a week on BFA612 during the semester, including doing the readings and
participating in the three hours of classes each week. You will not be able to make an effective
contribution to workshop and online activities, and progress in the Unit, unless this self-study is
undertaken on a weekly basis.
Work, Health and Safety (WH&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.
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Learning Resources
Prescribed Text/Software
A prescribed text is a resource that you must have access to for the purposes of studying this unit. Information regarding
how these may be purchased is attached.
Horngren, CT, Wynder, M, Maguire, W, Tan, R, Datar, SM, Foster, G, Rajan, MV& Ittner, C 2011, Cost
Accounting: A Managerial Emphasis, 1st Australian Edn*, Pearson Australia, Frenchs Forest, NSW.
This highly regarded text has been prepared for an Australasian audience for the first time, with local
case studies and Australasian standards. Other editions of this textbook will not be suitable for
studying BFA612.
Recommended Texts/Software
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.
Other Recommended Resources/Software
In addition to the texts (or software) recommended above, students are also expected to be familiar
with the key academic journals in the discipline from which useful insights may be derived. In
particular, students are encouraged to review regularly the relevant papers that are published in:

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Accounting Organizations & Society (United Kingdom)
Journal of Applied Management Accounting Research (Australia)
Australian Accounting Review
Management Accounting Research (United Kingdom)
Journal of Management Accounting Research (USA)
Listed above are some journals relevant to management accounting. Access these is via the Ejournals web page within the library website, and also see databases such as Science Direct,
ProQuest and Emerald for other journals. The textbook also provides reference sections at the end
of each chapter.
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 into MyLO and access this unit, go to: http://www.utas.edu.au/mylo. To access the unit,
select BFA612.
For help using MyLO go to http://www.utas.edu.au/mylo.
Technical requirements for MyLO
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.
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Learning to use MyLO
When you log into MyLO, you will see a unit called Getting Started with MyLO. Enter this 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.
Using MyLO for BFA612
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.
BFA612 Management & Cost Accounting
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Other important resources on MyLO
Students are expected to regularly check on MyLO for any updates in relation to the unit. Essentially,
MyLO has been incorporated into the delivery of this unit to enhance students’ learning experience,
by providing access to up-to-date course materials, and allowing for online discussion. In addition to
the lecture slides which are uploaded on MyLO on a weekly basis, other unit-related materials such
as supplementary readings and assessment guides can also be accessed on MyLO. Further, students
are also expected to engage in an active discussion about issues related to the unit through the
discussion forums or chat rooms that are available on MyLO: this is particularly helpful for distance
students who may utilise the facilities available on MyLO to contact their fellow distance students
and form groups to complete any group assessment tasks for this unit. In this regard, MyLO should
be treated as the unit's critical platform for learning and communication.
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 three on-line quizzes in 2014 allowed students greater learning throughout the semester.
Some students commented on the importance of the assignments. An explicit explanation will be
provided with the 2015 assignments to explain that the assignment has been developed and written
deliberately in this way to reflect the nature of real-life problems in business. In business,
understanding the nature of the problem is required first before it can be tackled, and provides
much of the challenge of problem solving. Industry has requested universities to prepare accounting
students for the workplace.
In 2015, BFA612 runs in a three hour workshop model. Individuals are encouraged to submit a short
written submission (weeks 2 to 12) through Dropbox in MyLo every week. This helps students to
prepare before the workshop. Each individual is encouraged to make one oral contribution during
the workshops (weeks 2 to 12).
To encourage teamwork, each group will do one oral presentation which applies to a case. The
purpose is to encourage and develop oral communication of technical material to a non technical
client. Each team will then submit a written Assignment (see pages 11 to 12).
BFA612 Management & Cost Accounting
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Details of Teaching Arrangements
Workshop (3 hours per week)
Students are expected to attend a three hour workshop each week from week 1 to week 13.
Students are expected to attend the same workshop each week.
Consult the class timetable found in a link at:
http://student.admin.utas.edu.au/coursesenrolment/timetable/ for the location of all your BFA636
classes.
Students will be able to select their preferred workshop time through MyLO from those available at
the time the selection is made. Access the BFA612 workshop selection through the "Groups" option
near the top of the BFA636 MyLO site, from 1pm on Monday Week 1 . Remember to keep in mind
your work and other commitments when you make your selection.
For equity reasons BFA612 staff members will not remove another student from a full workshop to
accommodate you if you change your mind about the workshop you want to attend, or if you are
too late to secure a place in your preferred workshop.
Workshop attendance will be recorded. Workshop engagement will form part of your assessment.
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 the appropriate teaching staff member by email instead.
WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR THE SUBMISSION OF AN
ASSESSMENT TASK
If you have a personal question related to your studies or your grades, please contact teaching staff
by email.
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.
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/.
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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.
We receive a lot of emails. Be realistic about how long it might take for us to respond. Allow at least
TWO (2) business days to reply. Staff are not required to respond to emails where students do not
directly identify themselves, are threatening or offensive, or come from external (non-UTAS) email
accounts.
When you write an email, you must include the following information. This helps teaching staff to
determine who you are and which unit you are talking about.






Family name
Preferred name
Student ID
Unit code (i.e. BFA612)
Questions
If your question is about an assessment task, please include the assessment task
number or name.
Assessment
How Your Final Result Is Determined
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 Schedule
Assessment Items
Due Date
Value/Weighting
Link to Learning
Outcomes
Workshop
Engagement.
Week 2 - 12
15%
Learning Outcome 1
Learning Outcome 3
Online Quizzes
(individual)
Weeks 5, 7, and 11
10%
Learning Outcome 1
Learning Outcome 3
Group Written
Assignment
Due Week 10
15%
Learning Outcome2
Learning Outcome 4
Exam
Scheduled Exam Period 60%
Learning Outcome 1
Learning Outcome2
Learning Outcome 3
Learning Outcome 4
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Assessment Item 1 – Workshop Engagement
Task Description:
1. Individual written submission every week (Weeks 2 to 12) due by
Monday 9 am of each week. Submission are through Dropbox in MyLO.
2. Individual Oral contribution during class. A useful and insightful comment
for each workshop.
3. Group Oral : Each group shall present ONE numerical case orally with
the aid of PowerPoint, or Word. The group will hand out a one page
summary of their work to the other groups.
Task Length:
1. Individual Written DropBox submission around 100 to 150 words.
2. Individual Oral: a useful and insightful comment for each workshop.
3. Group Oral: Each group shall present for 10 minutes. After their 10
minute presentation, they will answer questions from the floor.
Assessment Criteria:
1. Individual written submission will be around 100 to 150 words. In using
DropBox, please use your own language and thoughts in the submission.
Every submission contributes to the overall Engagement Mark.
2. Individual Workshop Engagement: At least one relevant and timely oral
contribution by each student is required in each workshop. The
contribution need not be correct, but must add value to the workshop.
3. Group Oral Presentation: Each group member will orally present one
aspect of case they have been allocated.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 3
Due Date:
Weeks 2 to 12
Value:
10%
Assessment Item 2 – Online quizzes (three)
Task Description:
There will be three online quizzes on the Friday of Weeks 5, 7, 11. Each quiz
will take forty (40) minutes to complete twenty (20) questions. Each quiz
will be made available on MyLO under the tab "Quiz". Each quiz will be
available on MyLO from 10 am to 8 pm on Friday of weeks 5, 7, 11. Each
student is responsible to ensure that each quiz is sat and completed on the
nominated day.
Task Length:
40 minutes
Assessment Criteria
20 Multiple Choice questions
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 3
Due Date:
Weeks 5, 7 and 11
Value:
10%
BFA612 Management & Cost Accounting
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Assessment Item 3 –Group Written Assignment
Task Description:
This assignment is a theoretic essay on complex issues and theories that
influence and shape management accounting. A case study approach is taken
to allow students to address theories, techniques and frameworks in an
applied manner. Groups of no more than four students will submit online
through MyLO.
Task Length:
2,500 words
Assessment
Criteria:
A separate document will be loaded into MyLO to provide guidelines
Link to Unit’s
Learning
Outcomes:
Learning Outcome 2
Learning Outcome 4
Due Date:
Week 10
Value:
15%
Assessment Item 4 – Final exam
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
Assessment
Criteria:
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome2
Learning Outcome 3
Learning Outcome 4
Due Date:
Exam period
Value:
60%
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.
BFA612 Management & Cost Accounting
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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
Assignments must be submitted electronically through the relevant assignment drop box in MyLO.
Students must ensure that their name, student ID, unit code, tutorial time and tutor’s name (if
applicable) are clearly marked on the first page. If this information is missing, the assignment will
not be accepted and, therefore, will not be marked.
Where relevant, Unit Coordinators may also request students submit a paper version of their
assignments. Students will be advised by the Unit Coordinator of the appropriate process relevant
to each campus (Hobart, Launceston or Cradle Coast).
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.
2.
3.
4.
5.
6.
7.
(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
This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical
location.
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.
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.
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.
Assessment items submitted more than five (5) days late will not be accepted.
Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.
BFA612 Management & Cost Accounting
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Academic Referencing and Style Guide
Before starting their assignments, students are advised to familiarise themselves with the following
electronic resources.
The first is the Harvard Referencing System Style Guide, which can be accessed from the UTAS
library: http://utas.libguides.com/content.php?pid=27520&sid=199808. The Harvard style is the
appropriate referencing style for this unit and the guide provides information on presentation of
assignments, including referencing styles. 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 second is the Tasmanian School of Business and Economics’ Writing Assignments: A Guide,
which can be accessed at: http://www.utas.edu.au/business-and-economics/student-resources ..
This guide provides students with useful information about the structure and style of assignments in
the TSBE.
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/academic-governance/academicsenate/academic-senate-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 internal
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 is available at the following link:
http://www.utas.edu.au/business-and-economics/student-resources/forms. The form must be
submitted to the TSBE Office.
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/forms. Your unit coordinator
BFA612 Management & Cost Accounting
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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/academic-governance/academicsenate/academic-senate-rules . You will need to complete an Application for Review of Assessment
Form, which can be accessed from http://www.utas.edu.au/exams/exam-and-results-forms. 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 that 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:
ACADEMIC DIRECTOR – POSTGRADUATE PROGRAMS
Name:
Dr Rob Hecker
Room:
307, Centenary Building, Sandy Bay
Email:
[email protected]
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 those from
that link.
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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
http://www.utas.edu.au/university-council/university-governance/ordinances.
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 one’s 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.utas.edu.au/academic-integrity/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.
BFA612 Management & Cost Accounting
17
Study Schedule Workshops: 3 hours each week
Week
1
Start of Week
Topic/s and activities
Monday 13 July
Overview of BFA612:
Management Accounting
Text Chapter/s
Due Dates
Chapters 1 & 2
The context of management
accounting
2
Monday 20 July
Determining how costs behave
Chapters 2 & 3
3
Monday 27 July
Cost Volume profit analysis
Chapter 4
4
Monday 3 August
Activity based costing
Chapters 6 & 7
5
Monday 10 August
Decision Making and relevant
information
Chapter 8
6
Monday 17 August
Pricing decisions and Customer
Profitability
Chapter 9
7
Monday 24 August
Flexible Budgets
Chapters 10 & 11
Online quiz 1
Online quiz 2
Mid-Semester Break: 31 August – 4 September inclusive
8
Monday 7 September
Allocations of Cost
Chapter 12
9
Monday 14 September Strategy and Balanced Score
Card
Chapters 15 & 16
10
Monday 21 September Capital Budgeting and Cost
Analysis
Chapter 18
Group Written
Assignment
11
Monday 28 September Management Control Systems
Chapter 19
Online Quiz
12
Monday 5 October
Performance Measurement,
Incentive Compensation
Chapter 20
13
Monday 12 October
Review Lecture
Examination Period: 24 October – 10 November 2015
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