• Class Number 5273
  • Term Code 3260
  • Class Info
  • Unit Value 6 units
  • Mode of Delivery In Person
    • Dr Tracy Wang
    • Dr Tracy Wang
  • Class Dates
  • Class Start Date 25/07/2022
  • Class End Date 28/10/2022
  • Census Date 31/08/2022
  • Last Date to Enrol 01/08/2022
SELT Survey Results

This course provides students with an understanding of management accounting concepts related to the management functions of planning, control, and decision making. The course covers management accounting fundamentals and introduces a range of management accounting tools, including job and process costing, variance analysis, activity based costing and the balanced scorecard, as well as behavioural responses to management accounting information. Students are introduced to the application of management accounting tools for pricing, budgetary control, cost allocation and performance evaluation as well as new developments in management accounting knowledge and techniques and how to assess these through cost-benefit analysis.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

  1. critically analyse and provide recommendations to improve the operations of organisations through the application of management accounting techniques;
  2. demonstrate mastery of costing systems, cost management systems, budgeting systems and performance measurement systems
  3. demonstrate the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting;
  4. evaluate the costs and benefits of different conventional and contemporary costing systems;
  5. learn independently and to demonstrate high level personal autonomy and accountability;
  6. learn within teams - to co-operate with team members, to assume leadership and to manage differences and conflicts; and
  7. evaluate complex ideas and tolerate ambiguity in managerial and organisational problem-solving

Research-Led Teaching

This course draws upon business practices, case studies, and the research and industry experience of the convener. The team assignment is set in a practical business context and requires students to conduct research and refer to past empirical accounting research.

Examination Material or equipment

Details regarding materials and equipment that is permitted in an examination can be found on the ANU website:


Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:


Required Resources

Prescribed Text

Horngren, C., Datar, S., Rajan, M., Maguire, W. and Tan, R. (2018) Cost Accounting. A Managerial Emphasis, 3rd Australian Edition, Pearson Education.

Students are expected to have previewed the relevant reading(s) prior to each lecture. Students are expected to have access to a copy of the prescribed book for the duration of the semester. The book can be purchased from the on campus bookshop, with a small number of copies of the text also available for 2 hour loan in the reserve loan section of the Chifley Library. An ebook version of the text is available from the Chifley Library (http://library.anu.edu.au/record=b4744387).

Online References

ANU library catalogue at http://anulib.anu.edu.au/?tb=2#tb2

CPA Australia - https://www.cpaaustralia.com.au/

The Institute of Chartered Accountant in Australia (ICAA) - https://www.charteredaccountantsanz.com/

UK Chartered Institute of Management Accountants at http://www.cimaglobal.com

Textbook Online Resource - http://www.pearson.com.au/myaccountinglab

Staff Feedback

Students will be given feedback in the following forms in this course:

  • written comments on the return of assessment tasks
  • verbal or written feedback during class discussion, or during consultation with lecturers and tutors

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Other Information

Assessment Requirements

As a further academic integrity control, students may be selected for a 15 minute individual oral examination of their written assessment submissions.

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Integrity Rule.


Email and the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.



Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations.

Class Schedule

Week/Session Summary of Activities Assessment
1 Introduction to Cost Terms and Concepts
2 Cost Behaviour and CVP Analysis
3 Job and Process Costing Systems
4 Activity-Based Costing and Management Online Quiz 1
5 Transaction Processing, Databases and Enterprise Information Systems
6 Contemporary Issues in Management Accounting
7 Budgets and Flexible Budgets
8 Overhead Cost Variances and Management Control Online Quiz 2
9 Allocation of Support Department Costs Team Assignment Due
10 Decision Making: Cost Management and Pricing Issues
11 Measuring and Managing performance
12 Capital Expenditure Decisions Online Quiz 3

Tutorial Registration

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities/tutorials so they can better plan their time. Find out more on the Timetable webpage.

Please see Wattle for tutors’ information.

Assessment Summary

Assessment task Value Due Date Return of assessment Learning Outcomes
Online Quizzes 10 % 15/08/2022 22/08/2022 2,3,4,5
Tutorial assessment 5 % 01/08/2022 08/08/2022 1,2,3,4,5,7
Team Assignment 25 % 07/10/2022 02/11/2022 1,2,3,4,6,7
Final Examination 60 % 03/11/2022 01/12/2022 1,2,3,4,5,7

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details


ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the Academic Integrity . In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.


Course delivery: on-campus lecture (recording on Echo360) and weekly tutorials (delivered on-campus and via live Zoom). Please check Wattle for details closer to the start of semester. 


Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released: http://timetable.anu.edu.au/

Assessment Task 1

Value: 10 %
Due Date: 15/08/2022
Return of Assessment: 22/08/2022
Learning Outcomes: 2,3,4,5

Online Quizzes

Timing: Weeks 4, 8 & 12 (The due date listed in the assessment summary is the earliest possible due date. Please check Wattle for more details)

Duration: 15-20 minutes each


Quiz marks are assigned for correct completion of quizzes assigned on Wattle via MyLab Accounting (a third party, online software). There will be three online quizzes with questions linked to the lectures (and readings) of the preceding weeks and up to, and including the tutorial questions of that week. The average of the three online quiz scores will be considered in the final online quiz grade.

Feedback and return

Marked quizzes will be returned straight after each deadline. Solutions will be available for review through MyLab Accounting straight after each deadline. Marks will be released through MyLab Accounting. The return date in the assessment summary is for Quiz 1.

Purpose and coverage

To test your understanding of the topics to date.

Assessment Task 2

Value: 5 %
Due Date: 01/08/2022
Return of Assessment: 08/08/2022
Learning Outcomes: 1,2,3,4,5,7

Tutorial assessment

Due Date The due date listed in the assessment summary is the earliest possible date. This assessment task is assessed weekly for each individual student.


Tutorial questions are provided with the aim of encouraging you to assume responsibility in the learning process. Students are required to prepare ALL the set tutorial questions in advance of attending the tutorials, and show a genuine attempt to answer ALL set questions in their written responses/solutions. Details of how to submit your prepared work to your tutor will be provided in course Wattle website and discussed in the lecture in Week 1. The marks for this assessment will be released on Wattle grade book after all tutorials for the semester are completed and before the exam period begins.

Tutorial preparation submission

The tutorial preparation must be submitted using Turnitin in the course Wattle site.

The Turnitin submission for each week’s tutorial preparation will be open from Monday 9am – 2pm. 


0/1 no evidence of preparation.

0.5/1 Limited evidence of preparation, mostly incomplete responses.

1/1 Evidence of thorough and complete preparation on all questions

Feedback and return

Solutions will be available for review at the end of the week for the tutorial. Marks will be released through Gradebook in the week following the tutorial.The return date in the assessment summary is for Tutorial Question Week 1.

Assessment Task 3

Value: 25 %
Due Date: 07/10/2022
Return of Assessment: 02/11/2022
Learning Outcomes: 1,2,3,4,6,7

Team Assignment

Due Date 07 October 2022 (Week 9)


This is a team assignment to be completed in teams of 2 to 4 students. Further details will be available on Wattle by Week 6.

Presentation requirement

Assignments are to be word-processed, using the Times New Roman font size 12 (or equivalent). The line spacing must be at least a line and a half and there must be a minimum page margin 2.5 cm on all sides. Use of strict, professional expression is expected.

Assignment submission

The assignment must be submitted using Turnitin in the course Wattle site.

Assignments must include the RSA cover sheet. Please keep a copy of the assignment for your records.

Feedback and return

General feedback will be discussed in class. Written feedback on each assignment will be provided via Turnitin. Marks will be released through Gradebook.

Assessment Task 4

Value: 60 %
Due Date: 03/11/2022
Return of Assessment: 01/12/2022
Learning Outcomes: 1,2,3,4,5,7

Final Examination

Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Information regarding exam script viewing will be provided in due course.


Duration: 210 minutes

Format: Open Book Exam available online

Further information will be provided no later than Week 10.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. At its heart, academic integrity is about behaving ethically, committing to honest and responsible scholarly practice and upholding these values with respect and fairness.

The ANU commits to assisting all members of our community to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to be familiar with the academic integrity principle and Academic Misconduct Rule, uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with.

The Academic Misconduct Rule is in place to promote academic integrity and manage academic misconduct. Very minor breaches of the academic integrity principle may result in a reduction of marks of up to 10% of the total marks available for the assessment. The ANU offers a number of online and in person services to assist students with their assignments, examinations, and other learning activities. Visit the Academic Skills website for more information about academic integrity, your responsibilities and for assistance with your assignments, writing skills and study.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission of the team assignment is permitted. Late submission of the team assignment without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of the team assignment is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the team assignment.

Late submission is not permitted for all other assessments.

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Returning Assignments

Students should check Wattle for instructions regarding the return of marked assignments.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Resubmission of Assignments

This course does not accept re-submission of assessments.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

Dr Tracy Wang

Research Interests

Corporate disclosure; Corporate Information intermediaries (news media and financial analysts); Corporate regulation; Corporate accountability; International Accounting

Dr Tracy Wang

Wednesday 10:00 12:00
Wednesday 10:00 12:00
Dr Tracy Wang

Research Interests

Dr Tracy Wang

Wednesday 10:00 12:00
Wednesday 10:00 12:00

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions