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CO5103 - Management Accounting

Credit points:	3
Year:	2023
Student Contribution Band:	Band 4
Administered by:	College of Business, Law & Governance

This foundation subject in management accounting focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision making.

Learning Outcomes

Describe cost behaviour under different assumptions and compare cost systems designed to provide relevant and timely information to managers for resource management and allocation decisions;
Apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making;
Apply conventional and contemporary cost management techniques used in manufacturing and service industries;
Explain the benefits and limitations of contemporary cost management techniques;
Apply standard costing and budgeting techniques that enable managers to measure and control performance.

Subject Assessment

Written > Examination (centrally administered) - (55%) - Individual
Written > Test/Quiz 1 - (20%) - Individual
Written > Essay (including multi-draft) 1 - (25%) - Group & Individual.

Special Assessment Requirements

Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

Prerequisites:

CO5117

Availabilities
JCU Brisbane, Trimester 1, Internal
Census Date 09-Mar-2023
Coordinator:	Dr Rafiuddin Ahmed
Lecturer:	Ms Kathleen Arambulo.
Workload expectations:	The student workload for this 3 credit point subject is approximately 130 hours. 20 hours lectures 10 hours tutorials - Synthesising sessions 10 hours online activity - Recordings, online activities & self-directed learning assessment and self-directed study

JCU Brisbane, Trimester 2, Internal
Census Date 22-Jun-2023
Coordinator:	Dr Rafiuddin Ahmed
Lecturer:	Mrs Rachna Sharma.
Workload expectations:	The student workload for this 3 credit point subject is approximately 130 hours. 20 hours lectures 10 hours tutorials - Synthesising sessions 10 hours online activity - Recordings, online activities & self-directed learning assessment and self-directed study

JCU Brisbane, Trimester 3, Internal
Census Date 05-Oct-2023
Coordinator:	Dr Rafiuddin Ahmed
Lecturer:	Mrs Rachna Sharma.
Workload expectations:	The student workload for this 3 credit point subject is approximately 130 hours. 20 hours lectures 10 hours tutorials - Synthesising sessions 10 hours online activity - Recordings, online activities & self-directed learning assessment and self-directed study

JCU Singapore, Study Period 52, Internal
Census Date 03-Aug-2023
Workload expectations:	The student workload for this 3 credit point subject is approximately 130 hours. 20 hours lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU 20 hours tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU assessment and self-directed study

Trimester 3, External
Census Date 05-Oct-2023
Coord/Lect:	Dr Rafiuddin Ahmed.
Workload expectations:	The student workload for this 3 credit point subject is approximately 130 hours. 30 hours online activity - Recordings, online activities and self-directed learning 10 hours online Tutorials - Online Collaborate sessions 1 hour per week assessment and self-directed study