This course provides students with an appreciation of management accounting concepts related to decision-making, planning and control. The course introduces a range of management accounting tools, including job and process costing, activity based costing, budgeting and variance analysis, and the balanced scorecard. The course also introduces the application of management accounting tools for the purpose of pricing, cost allocation, budgetary control, and performance evaluation.  Students will learn how to assess these through cost-benefit analysis.

Learning Outcomes

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

1. demonstrate an understanding of the management accounting tools, including cost accounting system, budgeting system and performance measurement system;
2. apply management accounting tools for the following purposes: cost allocation, budgetary control, performance evaluation, pricing and cost management;
3. appraise the costs and benefits of different conventional and modern costing systems (e.g., absorption and variable costing, standard costing, activity-based costing);
4. demonstrate an understanding of the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting;
5. collaborate with team members for successful completion of assigned tasks.

Research-Led Teaching

This course draws upon business practices, case studies, and relevant research in the field, including the convenor's research experience. The team assignment is set in practical business contexts and guides 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:

http://www.anu.edu.au/students/program-administration/assessments-exams/examination-conduct

Required Resources

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

Students are expected to have access to a copy of the prescribed book for the semester. A few copies of the text are available for a 1-day loan in the reserve loan section of the Chifley Library. An ebook version of the text is available from the Chifley Library (https://anu.primo.exlibrisgroup.com/permalink/61ANU_INST/1alil8h/alma991021252259707631).

Recommended Resources

Other References (available from the Chifley Library)

Cielens, M. and Aquino, M. (1999). The Business of Communicating, 4th edition, McGraw-Hill/ Irwin.

Dwyer, J. (2009). Communication in Business: Strategies and Skills, 4th edition, Pearson Education.

Eunson, B. (2012). Communicating in the 21st Century. 3rd edition, John Wiley and Sons.

May, C. B. and May, G. S. (2003). Effective Writing: A Handbook for Accountants, 6th edition, Prentice Hall.

Windschuttle, K. and Elliot, E. (1999). Writing, Researching, Communicating: Communication Skills for the Information Age, 3rd edition, McGraw-Hill.

Staff Feedback

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

• written comments
• verbal comments
• feedback to whole class, groups and individuals

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). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

ASSESSMENT REQUIREMENTS

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.

COMMUNICATION

Email and the Canvas Course Website

Email and the Canvas 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.

 

Announcements

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

Scaling

Your final mark for the course will be based on the raw marks allocated for each of your assessment items. However, your final mark may not be the same number as produced by that formula, as marks may be scaled. Any scaling applied will preserve the rank order of raw marks (i.e. if your raw mark exceeds that of another student, then your scaled mark will exceed the scaled mark of that student), and may be either up or down.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Introduction to Cost Terms and Concepts
2	Cost Behaviour & CVP Analysis
3	Job and Process Costing Systems (1)
4	Job and Process Costing Systems (2) & Inventory Costing Methods
5	Activity-Based Costing & Activity-Based Management
6	Transaction Processing, Databases, and Enterprise Information Systems	In-class Quiz due during the lecture time
7	Budgets and Flexible Budgets & Variance Analysis (1)
8	Variance Analysis (2)	Team Assignment (Case Study) due on Friday
9	Allocation of Support Department Costs
10	Performance Measurement Systems
11	Decision Making (Pricing and Relevant Costing)
12	Sustainability & Management Accounting

Tutorial Registration

1.     Workshops will be held weekly on campus (starting from Week 2). Workshop times will be made available via MyTimetable. Two weeks before the commencement of the semester, please check the MyTimetable website for details of workshop availability and release.

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities/workshops so they can better plan their time. Find out more on https://www.anu.edu.au/students/program-administration/timetabling.

Please see Canvas for tutors’ information. Enrollment is required.

2.     Tutorial recordings will be available weekly on Echo360 (starting from Week 2). Enrollment is NOT required.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Tutorial preparation	5 %	04/03/2026	30/03/2026	1,2,3,4
Workshop participation	5 %	02/03/2026	30/03/2025	1,2,3,4,5
In-class Quiz	10 %	02/04/2026	10/04/2026	1,2,3,4
Team Assignment (Case Study)	20 %	01/05/2026	22/05/2026	1,2,3,5
Final Examination	60 %	04/06/2026	02/07/2026	1,2,3,4

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

Policies

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 Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Extenuating Circumstances Application
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

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 Skills website. 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 ‘Canvas’ 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.

Participation

Course delivery: On-campus lecture (recording on Echo360), pre-recorded tutorial and weekly on-campus workshop. Please check Canvas for details closer to the start of the semester.

While not compulsory, attendance at all teaching events is expected in accordance with the “Code of Practice for Teaching and Learning,” clause 2 paragraph (b).

Examination(s)

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

Assessment Task 1

Tutorial preparation

Purpose: To encourage students to take responsibility for their own learning. Each week, students complete tutorial questions at their own pace, review the provided solutions, and, if needed, view the recordings for additional guidance.

Form: Tutorial questions are the textbook's pre-assigned questions unless otherwise specified. The reference numbers for the assigned tutorial questions for each topic are in the section "Course Schedule Details". The tutorial questions themselves are not provided on Canvas due to copyright issues.

Submission: Students submit prepared work on Canvas every week from week 2 onward.

Due Date: The due date listed in the assessment summary is the earliest possible date. This assessment task is assessed weekly.

Assessment: Each tutorial preparation is worth a maximum of 1 mark, and the overall tutorial preparation mark is the sum of the top five marks.

Tutorial questions for each topic are designed to help students achieve four learning outcomes (demonstrate an understanding of management accounting tools; apply management accounting tools; appraise the costs and benefits of management systems; demonstrate an appreciation of the need for a balance between financial and non-financial information in decision-making and performance evaluation). The convenor encourages students to complete tutorial questions regularly to achieve optimal learning outcomes.

Feedback: There are two forms of feedback provided: (1) worked solutions and recordings that demonstrate the steps required to complete the tutorial questions. (2) Marks for the submitted tutorial preparation. Progressive tutorial preparation marks for the first four tutorials will be released by 30 March (before consensus day). Final tutorial preparation marks will be released before the start of the final exam.

The Tutorial Preparation Rubric is as follows.

Rubric

	1 Mark	0.5 Mark	0 Mark
Tutorial preparation Weeks 2-12	demonstrate a substantial effort to understand, apply, or appraise management accounting tools	demonstrate little effort to understand, apply, or appraise management accounting tools	does not demonstrate an effort to understand, apply, or appraise management accounting tools

Assessment Task 2

Workshop participation

Purpose: To engage students actively in the learning process. Weekly workshops (starting from week 2) are designed to encourage interaction between tutors and students and to support students in working through solutions with in-class guidance.

Form and Submission: Workshop questions are not released to students. The convenor specially designed workshop questions for tutors and students to work through together in class. Students are encouraged to participate by asking questions and receiving real-time feedback. No separate submission is required.

Due Date: The due date listed in the assessment summary is the earliest possible date. Workshop participation is assessed weekly.

Assessment: Each workshop participation is worth up to 1 mark. The overall workshop participation mark is the sum of the top five marks for each student.

Workshop questions are designed to help students achieve all four learning outcomes (understanding and applying management accounting tools; appraising costs and benefits of management systems; recognising the need for balancing financial and non-financial information). Students work in various team formats during workshops, supporting the development of collaboration skills. Attendance is required but not sufficient for participation marks (active engagement is essential).

While not compulsory, attendance at all teaching events is expected in accordance with the “Code of Practice for Teaching and Learning,” clause 2 paragraph (b).

Feedback: There are two forms of feedback: (1) In-class feedback, including solutions and real-time guidance during the workshop. (2) Participation marks. Progressive workshop participation marks for the first four workshops will be released by 30 March (before consensus day). Final workshop participation marks will be released before the start of the final exam.

The Workshop Participation Rubric is as follows:

Rubric

	1 Mark	0.5 Mark	0 Mark
Workshop Weeks 2-12	Actively participate in all activities that help to understand management accounting tools; apply management accounting tools; appraise and appreciate measurement system; Good collaboration with team members for successful completion of assigned tasks	Some participation in all activities that help to understand management accounting tools; apply management accounting tools; appraise and appreciate measurement system; Good collaboration with team members for successful completion of assigned tasks	No participation in activities that help to understand management accounting tools, including cost accounting system, budgeting system and performance measurement system; Not collaborating with team members for successful completion of assigned tasks

Assessment Task 3

In-class Quiz

On-campus invigilated quiz. Details will be provided no later than the end of Week 4.

Purpose: To make sure that students are on the right track, give interim feedback, and prepare students for the final exam.

Form: Paper-based quiz completed in class, including MCQs only.

Due date: Week 6 in lecture time.

Duration: 50 minutes.

Content: Topics covered from Weeks 1 to 4, up to and including “Job and Process Costing Systems (2) & Inventory Costing Methods”.

Materials permitted in the exam venue: Closed book with non-programmable calculator, unannotated paper-based dictionary.

Feedback: Marks will be released through Markbook, and general feedback will be provided in the Week 7 workshops. Individual feedback will be provided on consultation time in weeks 7-8.

Extension: Extensions are unavailable. It is redeemable in the final exam.

Assessment Task 4

Team Assignment (Case Study)

Purpose: To help students apply management accounting concepts to real-life case studies.

Form: Two case studies will be provided on Canvas by the end of Week 4. The first case study requires both calculations and written answers. The second case study requires written answers.

This is a team assignment to be completed in teams of 3 to 4 students. Group members are expected to contribute equally.

Group formation: The convenor will guide team formation in week 3, including discussion of theories and practices of effective collaboration. Students may freely choose their group members across workshop classes. A canvas forum will be available to help students find teammates.

Group management: (1) students register their names in their chosen group through the "People" section in Canvas by the end of week 4; (2) each group completes a Group Assignment Contract, outlining how members will collaborate effectively and contribute to achieving team outcomes. The signed contracts are due by the end of Week 5; and (3) if a student lodges a formal complaint regarding unequal contribution, a peer assessment of teamwork performance will be conducted for all students in the affected group. Individual marks within the group will be adjusted to reflect each member's actual contribution.  The group contract and peer evaluation assessment form will be released with the assignment case study materials.

Due Date: 1st May 2026 (Week 8, Friday)

Submission: The intended length of the submission is no more than 2000 words for the first case study and 1000 for the second case study. The words exceeding the word limit will not be marked. Assignments are submitted using the Assignment tools in the Assignment Section. One student from a group is responsible for the submission.

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 of 2.5 cm on all sides. Strict and professional expression is expected. All sources (including websites) must be acknowledged in accordance with the principles of academic honesty and integrity to which the ANU subscribes.

Use of AI: To ensure authentic learning, students are not encouraged to rely on AI to complete any part of their assignments. The assignment's case studies rely on complex, context-specific information. In addition, the lecture content constrains the scope of acceptable responses. These measures limit the usefulness of generic AI-generated solutions.  

Feedback: On the Friday of Week 11, written feedback on each assignment will be available through the Assignment tools, and assignment marks will be available through the Markbook.

Extensions: Extensions for the group assignment are not available in general.

Assessment Task 5

Final Examination

On-campus invigilated exam with a duration of 2 hours of writing time plus 15 minutes of reading time. Details will be provided no later than Week 10.

When: During the exam period

Content: Covering all topics

Form: A mix of MCQ and short answer questions.

Materials permitted in the exam venue: Closed book with non-programmable calculator, unannotated paper-based dictionary, and one A4 page with notes on one side only.

Preparing students for the final: (1) practice questions, (2) the Quiz, and (3) Lecture problems, tutorial questions, and workshop questions are a good gauge of the style of questions in the final. The feedback in workshops in Week 7 focuses on learning from the Quiz and preparing students for the final exam.

Administration:

Centrally administered examinations through Examinations, Graduations, and 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.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

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 the Assignment tools.

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 not permitted. If submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material. Any use of artificial intelligence must be properly referenced. Failure to properly cite use of Generative AI will be considered a breach of academic integrity.

Returning Assignments

The team assignments will be returned to students through the Assignment tools by the end of Week 12.

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 resubmission of assignment.

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).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Accessibility for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students