Course coordinator
Associate Professor Muhammad Nadeem
Course overview
- Study period
- Semester 1, 2025 (24/02/2025 - 21/06/2025)
- Study level
- Postgraduate Coursework
- Location
- St Lucia
- Attendance mode
- In Person
- Units
- 2
- Administrative campus
- St Lucia
- Coordinating unit
- Business School
To enable potential managers to make informed decisions about costs and cost management; organisational plans and budgets; and the evaluation of business and managerial performance within a framework of value creation and the effective and efficient use of organisational resources.
This course focuses on preparing and utilizing management accounting information for planning and control in management decision-making, covering operational alignment with business strategy, resource use and cost management, pricing and customer relationships, and controlling and evaluating business and managerial performance.
Course requirements
Assumed background
An understanding of financial accounting concepts and processes such as recording transactions, and preparation of the financial statements.
Before attempting this course, you are advised that it is important to complete the appropriate prerequisite course(s) listed on the front of this course profile. No responsibility will be accepted by UQ Business School, the Faculty of Business, Economics and Law or The University of Queensland for poor student performance occurring in courses where the appropriate prerequisite(s) has/have not been completed, for any reason whatsoever.
Prerequisites
You'll need to complete the following courses before enrolling in this one:
ACCT7101
Incompatible
You can't enrol in this course if you've already completed the following:
(ACCT2102 + ACCT3104)
Restrictions
Quota: Minimum of 15 enrolments
Course contact
Course staff
Lecturer
Associate Professor Muhammad Nadeem
Tutor
Mr Armando Riviere Garcia
Mr Robert Ferguson
Ms Yong Zhang
Timetable
The timetable for this course is available on the UQ Public Timetable.
Additional timetable information
Please note: Teaching staff do not have access to the timetabling system to help with class allocation. Therefore, should you need help with your timetable and/or allocation of classes, please ensure you email business.mytimetable@uq.edu.au from your UQ student email account with the following details:
- Full Name
- Student ID
- Course Code
Aims and outcomes
This course aims to enable you to contribute to value-creation in a business organisational context by developing your understanding of the principles in cost accounting, pricing and organisational and managerial performance evaluation. You will learn to identify and construct relevant information, and develop strong analytical and critical evaluation skills to assist decision making in costing, planning and control in a constantly changing and competitive business environment.
Learning outcomes
After successfully completing this course you should be able to:
LO1.
Explain the role of management accounting in the planning, control and decision making activities of organisations.
LO2.
Identify issues in organisational strategies and operations that require management accounting information, systems and practices for resolution.
LO3.
Prepare, analyse and critically evaluate information to inform value-adding management decision making in areas of costing, planning and control.
LO4.
Propose and justify management accounting practice changes based on analytic insights and the organisation's strategy, operations and business environment.
LO5.
Evaluate the potential consequences of alternative management accounting practices on the behaviour of an organisation's management, employees, and performance.
Assessment
Assessment summary
| Category | Assessment task | Weight | Due date |
|---|---|---|---|
| Examination |
In-Semester Exam During Class
|
25% |
Week 5, Thu
During Lecture |
| Paper/ Report/ Annotation, Tutorial/ Problem Set |
Case Assignment
|
25% |
16/04/2025 4:00 pm |
| Examination |
End-of-Semester Exam
|
50% |
End of Semester Exam Period 7/06/2025 - 21/06/2025 |
Assessment details
In-Semester Exam During Class
- Identity Verified
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 25%
- Due date
Week 5, Thu
During Lecture
- Other conditions
- Time limited.
- Learning outcomes
- L01, L02
Task description
The in-semester exam will be an in-person closed-book exam
- The exam will assess learning content from Lecture 1 to Lecture 3. Examinable content include the lectures and tutorial materials and all content of class discussions. Note that the information in the supplementary slides is not examinable.
- The assessment will comprise of two sections:
- Section 1: multiple-choice questions.
- Section 2: practical problems (calculations and short discussions)
- A practice exam will be made available.
AI Statement:
This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) tools will not be permitted. Any attempted use of Generative AI may constitute student misconduct under the Student Code of Conduct.
Exam details
| Planning time | 10 minutes |
|---|---|
| Duration | 90 minutes |
| Calculator options | (In person) Casio FX82 series only or UQ approved and labelled calculator |
| Open/closed book | Closed Book examination - no written materials permitted |
| Exam platform | Paper based |
| Invigilation | Invigilated in person |
Submission guidelines
Deferral or extension
You may be able to defer this exam.
Case Assignment
- Mode
- Written
- Category
- Paper/ Report/ Annotation, Tutorial/ Problem Set
- Weight
- 25%
- Due date
16/04/2025 4:00 pm
- Other conditions
- Longitudinal.
- Learning outcomes
- L01, L02, L03, L04, L05
Task description
This assessment will assess learning content from Lecture 1 to Lecture 5 with a greater emphasis on Lecture 3 to Lecture 5.
- The case itself will be discussed in tutorials 1-5 to facilitate the integration between your course knowledge and the case. These tutorial case discussion questions are designed for facilitate a deep-learning engagement with the case scenario, however, they are not the same as the actual assignment questions.
- All inquiries regarding this assessment are to be directed to the lecturer. Students can make a case inquiry by (1) asking a question in person during the lecture, or (2) posting the inquiry to the discussion board.
- Assessment information will be made available to all students in the course. Students making a private case inquiry via email communications will be advised to contact via the discussion board.
- The course tutors are not involved in the delivery of this assessment and will refrain from providing guidance on how to answer the actual assignment questions.
- Students are advised to consult the marking rubric closely when drafting case responses.
- This is a Turnitin assignment.
AI Statement:
This assessment task evaluates students' abilities, skills and knowledge without the aid of generative Artificial Intelligence (AI). Students are advised that the use of AI technologies to develop responses is strictly prohibited and may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
The completed assignment will be submitted via Turnitin.
Deferral or extension
You may be able to apply for an extension.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
End-of-Semester Exam
- Identity Verified
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 50%
- Due date
End of Semester Exam Period
7/06/2025 - 21/06/2025
- Other conditions
- Time limited.
- Learning outcomes
- L01, L02, L03, L04, L05
Task description
This exam is a closed book, invigilated exam as required by UQ and Professional Accounting bodies as an accreditation requirement.
- This exam assesses learning content from Lecture 6 to Lecture 11. Your understanding of Lecture 1 to Lecture 5 will be regarded as assumed knowledge in this examination.
- In preparation for this assessment, students are expected to review all lecture, tutorial and self-study materials, inlcuding materials from the recommended text book.
- The assessment will comprise of two sections:
- Section 1: multiple-choice questions
- Section 2: Practical problems (calculations and discussions)
- Past exam papers are available via the university library website. These are provided centrally by the university and no solutions are available.
AI Statement:
This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) tools will not be permitted. Any attempted use of Generative AI may constitute student misconduct under the Student Code of Conduct.
Exam details
| Planning time | 10 minutes |
|---|---|
| Duration | 120 minutes |
| Calculator options | (In person) Casio FX82 series only or UQ approved and labelled calculator |
| Open/closed book | Closed Book examination - no written materials permitted |
| Exam platform | Paper based |
| Invigilation | Invigilated in person |
Submission guidelines
Deferral or extension
You may be able to defer this exam.
Course grading
Full criteria for each grade is available in the Assessment Procedure.
| Grade | Cut off Percent | Description |
|---|---|---|
| 1 (Low Fail) | 0 - 29 |
Absence of evidence of achievement of course learning outcomes. |
| 2 (Fail) | 30 - 46 |
Minimal evidence of achievement of course learning outcomes. |
| 3 (Marginal Fail) | 47 - 49 |
Demonstrated evidence of developing achievement of course learning outcomes |
| 4 (Pass) | 50 - 64 |
Demonstrated evidence of functional achievement of course learning outcomes. |
| 5 (Credit) | 65 - 74 |
Demonstrated evidence of proficient achievement of course learning outcomes. |
| 6 (Distinction) | 75 - 84 |
Demonstrated evidence of advanced achievement of course learning outcomes. |
| 7 (High Distinction) | 85 - 100 |
Demonstrated evidence of exceptional achievement of course learning outcomes. |
Additional course grading information
Grades will be allocated according to University-wide standards of criterion-based assessment.
Supplementary assessment
Supplementary assessment is available for this course.
Learning resources
You'll need the following resources to successfully complete the course. We've indicated below if you need a personal copy of the reading materials or your own item.
Library resources
Find the required and recommended resources for this course on the UQ Library website.
Learning activities
The learning activities for this course are outlined below. Learn more about the learning outcomes that apply to this course.
Filter activity type by
Please select
| Learning period | Activity type | Topic |
|---|---|---|
Week 1 |
Lecture |
Lecture 1: Introduction
Learning outcomes: L01, L02, L03 |
Week 2 |
Tutorial |
Tutorial 1: Introduction Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03 |
Lecture |
Lecture 2: Costings
Learning outcomes: L01, L02, L03 |
|
Week 3 |
Tutorial |
Tutorial 2: Costings Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03 |
Lecture |
Lecture 3: Costings II
Learning outcomes: L01, L02, L03 |
|
Week 4 |
Tutorial |
Tutorial 3: Costings II Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03 |
Lecture |
Lecture 4: Costings III Cost System Refinement II: Activity-based Costing; Inventory Costing and Capacity Decisions Learning outcomes: L01, L02, L03, L04, L05 |
|
Week 5 |
No student involvement (Breaks, information) |
No Tutorial In-Semester Exam this week - no tutorial |
Lecture |
In-Semester Exam In-Semester Exam During Lecture. The exam venue will be announced through Blackboard. |
|
Week 6 |
Tutorial |
Tutorial 4: Costings III Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 5: Pricing Decisions and Cost Management
Learning outcomes: L01, L02, L03, L04, L05 |
|
Week 7 |
Tutorial |
Tutorial 5: Pricing Decisions Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 6: Budgeting
Learning outcomes: L01, L02, L03, L05 |
|
Week 8 |
Tutorial |
Tutorial 6: Budgeting Refer to the list of weekly tutorial questions available on the course Blackboard site. Good Friday Public Holiday - Friday 18 April 2025 - Check Blackboard for announcements about affected classes. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 7: Standard Costing
Learning outcomes: L01, L02, L03, L04, L05 |
|
Mid-sem break |
No student involvement (Breaks, information) |
In-Semester Break |
Week 9 |
Tutorial |
Tutorial 7: Standard Costing Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 8: Decision Making Decision Making and Relevant Information Learning outcomes: L01, L02, L03, L04, L05 |
|
Week 10 |
Tutorial |
Tutorial 8: Decision Making Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 9: Management Control Systems
Learning outcomes: L01, L02, L03, L04, L05 |
|
Week 11 |
Tutorial |
Tutorial 9: Management Control Systems Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 10: The Balanced Scorecard Learning outcomes: L01, L02, L03, L04, L05 |
|
Week 12 |
Tutorial |
Tutorial 10: The Balanced Scorecard Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 11: Performance Measurement and Compensation Learning outcomes: L01, L02, L03, L04, L05 |
|
Week 13 |
Tutorial |
Tutorial 11: Performance Measurement and Compensation Refer to the list of weekly tutorial questions available on the course Blackboard site. Learning outcomes: L01, L02, L03, L04, L05 |
Lecture |
Lecture 12: Revision Learning outcomes: L01, L02, L03, L04, L05 |
Policies and procedures
University policies and procedures apply to all aspects of student life. As a UQ student, you must comply with University-wide and program-specific requirements, including the:
- Student Code of Conduct Policy
- Student Integrity and Misconduct Policy and Procedure
- Assessment Procedure
- Examinations Procedure
- Reasonable Adjustments - Students Policy and Procedure
Learn more about UQ policies on my.UQ and the Policy and Procedure Library.