• Class Number 2186
  • Term Code 3430
  • Class Info
  • Unit Value 6 units
  • Mode of Delivery In Person
    • Dr Zhichao Wang
    • Dr Zhichao Wang
  • Class Dates
  • Class Start Date 19/02/2024
  • Class End Date 24/05/2024
  • Census Date 05/04/2024
  • Last Date to Enrol 26/02/2024
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 text may be available for 2 hour loan in the reserve loan section of the Chifley Library. An ebook version of the text is available from (https://ebookcentral.proquest.com/lib/anu/detail.action?pq-origsite=primo&docID=5215371).

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). 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 Misconduct 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.


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 Enterprise Information Systems (Continuation)
7 Budgets and Flexible Budgets
8 Overhead Cost Variances and Management Control Online Quiz 2
9 Allocation of Support Department Costs
10 Decision Making: Cost Management and Pricing Issues Team Assignment Due
11 Measuring and Managing performance
12 Capital Expenditure Decisions Online Quiz 3

Tutorial Registration

Tutorials will be held weekly on campus (starting from Week 2). Tutorial times will be made available via MyTimetable. Two weeks before the commencement of semester, please check the MyTimetable website for details of tutorial 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/tutorials so they can better plan their time. Find out more on the https://www.anu.edu.au/students/program-administration/timetabling].

Please see Wattle for tutors’ information.

Assessment Summary

Assessment task Value Due Date Return of assessment Learning Outcomes
Online Quizzes 10 % 15/03/2024 18/03/2024 2,3,4,5
Team Assignment 25 % 08/05/2024 28/05/2024 1,2,3,4,6,7
Final Examination 65 % 30/05/2024 27/06/2024 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 Integrity 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 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 ‘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 on-campus tutorials.

Attendance at all classes, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (b).


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: 15/03/2024
Return of Assessment: 18/03/2024
Learning Outcomes: 2,3,4,5

Online Quizzes

Timing: Weeks 4, 8 & 12 (The due date listed in the assessment summary is the due date for each online quiz. Each quiz will be held on online via Wattle, which will be open at 8am and closed at 8pm on the Friday of the respective weeks. Please check Wattle for more details)

Duration: 15-20 minutes each


Quiz marks are assigned for correct completion of quizzes assigned on Wattle. 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.


Marked quizzes will be returned straight after each deadline and quiz solutions will be only available immediately after the quizzes are completed.

Purpose and coverage

To test your understanding of the topics to date.

Assessment Task 2

Value: 25 %
Due Date: 08/05/2024
Return of Assessment: 28/05/2024
Learning Outcomes: 1,2,3,4,6,7

Team Assignment

Due Date: Week 10


This is a team assignment to be completed in teams of 2 to 4 students. Students will need to form the assignment team and select their team members by themselves. The team members can be from different tutorials. Each student in the same group will receive the same assignment marks. Further details will be available on Wattle latest by Week 6. A short discussion about how to work in a group environment will be provided in lecture when details of the assignment is released in week 6. Students can speak to the lecturer if they have problems on group dynamics.

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. Any word or page limit and associated penalties will be specified in the actual assessment task requirements.

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.


Assignments will be discussed in class.

Assessment Task 3

Value: 65 %
Due Date: 30/05/2024
Return of Assessment: 27/06/2024
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: 180 minutes in-person exam

Practice exam will be provided in week 11. Lecture problems, on-line quizzes and tutorial questions are good preparation for the final exam. 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. 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 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 permitted. Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks 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 assessment item. Late submission is not accepted for take-home examinations.

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.

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 Zhichao Wang

Research Interests

Organizational internal management, the design and use of performance evaluation and incentive compensation systems, accounting for risk management and the behavioral and strategic implications of management accounting

Dr Zhichao Wang

Thursday 10:00 12:00
Thursday 10:00 12:00
Dr Zhichao Wang

Research Interests

Organizational internal management, the design and use of performance evaluation and incentive compensation systems, accounting for risk management and the behavioral and strategic implications of management accounting

Dr Zhichao Wang

Thursday 10:00 12:00
Thursday 10:00 12:00

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