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This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
A knowledge of cost/ cost management concepts and practices is critical to the sustainability and survival of organisations. Organisations must also consider the social and environmental context in which they operate. Cost accountants provide data and analyses required for managerial decision making and increasingly they assist with recognising and measuring the impact relating to environmental factors. The unit introduces cost concepts and various managerial accounting techniques essential to assist managerial decision-making and to achieve organisational objectives.
Students must pass 1 units from ACC1100
On completion of this unit students should be able to:
The mode of delivery for this unit is through weekly three hour seminars for on-campus students. The teaching and learning approach is enhanced through in-class practice and discussions involving problem solving that allow for the application of costing and managerial accounting techniques. The problems involve authentic tasks in a range of profit and also non-profit making businesses in various industries, including service and manufacturing industries. These tasks are likely to be encountered by cost accountants in the real world, where critical appraisal (what is the problem, what technique is to be used, what data is required, how is the technique to be applied in the specific context) and the ability to generate ideas (what are possible ways to solve the problem, consideration of both the quantitative and qualitative factors that will affect decision-making and the implications that arise from the decision made, what are the possible reasons for the results) are emphasised.
Off-campus students are supplied with all materials via Blackboard. Additionally, they have to complete one online test and one written assignment. Students are exposed to similar authentic tasks that promote critical analysis and ability to generate ideas. Off campus students' written communication skills are developed through the assignment. They are also able to communicate with other students via the Blackboard discussion forum. Individual feedback and a general review of the performance of all external students with suggested solutions to the assignment are e-mailed directly to the students. Regular online access is required.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Test | Test | 20% |
| Assignment | Assignment | 20% |
| Examination ^ | Final examination | 60% |
| Type | Description | Value |
|---|---|---|
| Test | Online test | 20% |
| Assignment | Assignment | 20% |
| Examination ^ | Final examination | 60% |
^ Mandatory to Pass
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
ACC2350|2|1
This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
A knowledge of cost/ cost management concepts and practices is critical to the sustainability and survival of organisations. Organisations must also consider the social and environmental context in which they operate. Cost accountants provide data and analyses required for managerial decision making and increasingly they assist with recognising and measuring the impact relating to environmental factors. The unit introduces cost concepts and various managerial accounting techniques essential to assist managerial decision-making and to achieve organisational objectives.
Students must pass 1 units from ACC1100
On completion of this unit students should be able to:
The mode of delivery for this unit is through weekly three hour seminars for on-campus students. The teaching and learning approach is enhanced through in-class practice and discussions involving problem solving that allow for the application of costing and managerial accounting techniques. The problems involve authentic tasks in a range of profit and also non-profit making businesses in various industries, including service and manufacturing industries. These tasks are likely to be encountered by cost accountants in the real world, where critical appraisal (what is the problem, what technique is to be used, what data is required, how is the technique to be applied in the specific context) and the ability to generate ideas (what are possible ways to solve the problem, consideration of both the quantitative and qualitative factors that will affect decision-making and the implications that arise from the decision made, what are the possible reasons for the results) are emphasised.
Off-campus students are supplied with all materials via Blackboard. Additionally, they have to complete one online test and one written assignment. Students are exposed to similar authentic tasks that promote critical analysis and ability to generate ideas. Off campus students' written communication skills are developed through the assignment. They are also able to communicate with other students via the Blackboard discussion forum. Individual feedback and a general review of the performance of all external students with suggested solutions to the assignment are e-mailed directly to the students. Regular online access is required.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Test | Test | 20% |
| Assignment | Assignment | 20% |
| Examination ^ | Final examination | 60% |
| Type | Description | Value |
|---|---|---|
| Test | Online test | 20% |
| Assignment | Assignment | 20% |
| Examination ^ | Final examination | 60% |
^ Mandatory to Pass
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
ACC2350|2|2