辅导 ACCT 222 – Management Accounting Semester One 2025辅导 留学生Matlab程序

ACCT 222 - Management Accounting

Semester One 2025

Whakamahuki | Course Description

“Managers use cost and management accounting information to help them make different types of decisions. These include developing organisational strategies, creating operating plans, and monitoring and  motivating  organisational performance.  Higher-quality  decisions  are  achieved  by  using  higher- quality relevant information and decision-making practices. ”

Eldenburg et al. (2025, p. 2)

“Management accounting is the process of gathering, summarising and reporting financial and non - financial information used internally by managers to make decisions. ”

Eldenburg et al. (2025, p. 4)

“Ultimately, the challenge for management accountants and the management accounting function is to ensure that the organisational decision-making needs are appropriately matched  with the available management techniques, tools and practices. ”

Eldenburg et al. (2025, p. 7)

These quotes highlight the vital role of the management accountant in providing information for managers. ACCT 222 examines techniques and practices that management accountants can use in order to provide relevant information to help managers to make decisions.

ACCT 222: Management Accounting is both content and skills driven. The objectives of the course are:

•    To provide students with an understanding of management accounting theory and practice,

including: Costing of products and services; Using management accounting information for decision- making; Planning and budgeting; Management control; Revenue management and pricing; and Performance measurement and evaluation

•    To build the generic skills of students including: Oral and written communication; Critical and conceptual thinking; Problem-solving; and Analytical skills

ACCT 222 is an essential course for those students wishing to complete the academic requirements of professional accounting bodies such as Chartered Accountants Australia and New Zealand. Also, ACCT 222 is a prerequisite course for ACCT 332: Advanced Management Accounting. Upon successful completion of ACCT 222 and ACCT 332, students will be able to demonstrate an understanding of contemporary management accounting theory and practice.

Me whakaoti i mua | Prerequisite

ACCT 102

Hua Ako | Course Learning Outcomes

After successfully completing this course, students will be able to:

1.    discuss the nature and role of management accounting in organisations

2.    calculate the cost of products and services using various costing techniques

3.    discuss the nature and purpose of alternative costing techniques for products and services

4.    develop budgets and evaluate their purpose and uses, including behavioural implications

5.    calculate and explain budget and standard cost variances

6.    make non-routine decisions supported by both financial calculations and evaluation of non-financial issues

7.    discuss how an organisation’s strategy influences its plans, controls and actions

8.    calculate and analyse the performance of organisations using financial, non-financial and qualitative measures

9.    convey their views, analysis and recommendations to others using oral and written forms of communication

Āhuatanga Tāura | Graduate Attributes

By successfully completing ACCT 222, students will be achieving the Learning Objectives of the Bachelor of Commerce leading to the Graduate Attributes of being:

•    critically competent in a core academic discipline of your degree

•    employable, innovative and enterprising

WhāingaAko | BCom Learning Objectives

•    Students have an in-depth understanding of their majoring subject and are able to critically evaluate and, where applicable, apply this knowledge to topics/issues within the discipline.

•    Students have a broad understanding of the key domains of commerce.

•    Students will develop key skills and attributes sought by employers which can be used in a range of applications.

•     Students will be aware of and understand the nature of biculturalism in Aotearoa New Zealand, and its relevance to their area of study and/or their degree.

•     Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.

Mahi ā-Ākonga | Workload

ACCT 222 is a 15-point, 12-week course and it is expected that the total workload for an average student, for background reading, lectures, tutorials, assignments and revision, will be 150 hours (or 10 hours per point).   To encourage active Iearning towards the achievement of the Iearning outcomes, an average student’s workload is detailed below:

The activities listed above are discussed in depth in subsequent sections of this course outline, except for unstructured inquiry. To successfully complete this course, it is expected that students will carry out a substantial amount of unstructured inquiry into issues which are relevant to this course. There are numerous sources of information which may be of interest, for example:

•     newspapers such as the National Business Review and The Press

•     professional journals such as Acuity, Harvard Business Review and Strategic Finance

•     websites such as www.stuff.co.nz, www.CFO.com, and wikipedia.org

•     ACIS Department seminars

Kauhau | Lectures

ACCT 222 will have two lectures per teaching week. Please refer to the Course Information System for the lecture times and venues:

http://www.canterbury.ac.nz/courseinfo/GetCourseDetails.aspx?course=ACCT222&occurrence=25S 1(C)&year=2025

The lectures are recorded, so you can listen to a lecture and watch the visual presentation if you miss a lecture, or if there is something you would like to go over again.

Akoako | Tutorials

Tutorials are held each week, beginning in the second week of the course. Information on tutorial times and venues is presented on the Course Information System. To enrol in a tutorial, go to My Timetable:

https://mytimetable.canterbury.ac.nz/aplus/apstudent

You must attend the tutorial group you enrolled for.

Tutorials will be used to develop and discuss assigned homework and tutorial questions. The success of the tutorials depends on adequate preparation by students and active participation during class. Assessment related to tutorials is discussed in the next section.

Ako | Learn

Ako | Learn (http://learn.canterbury.ac.nz/) will be used to deliver lecture, homework, tutorial and homework material to students, and for submission of homework. Material such as lecture slides and handouts should be printed or downloaded prior to attending classes. Also, important information such as test hints will be detailed on Ako  | Learn. Students will have the opportunity to discuss course-related issues with the lecturer and other students using the Course Information Forum. Students are advised to become familiar with Ako  | Learn as soon as possible and log on to it regularly.

Aromatawai | Assessment

The course has four forms of assessment: homework, tutorial participation, the term test, and the final examination.

Homework

Most homework must be completed on the computer in Microsoft Excel and submitted through Ako  | Learn by 3 pm on Mondays. Formulas must be used for questions requiring calculations. The submitted file must     be your own work.

Occasionally there is a quiz for homework, which must also be submitted before 3 pm on Mondays. The best 10 of the 11 homework assignments, worth 2% each, will contribute to the final course grade (i.e., a maximum of 20% can be earned through homework submissions).

Generative AI Tools Cannot Be Used for This Assessment

In this assessment, you are strictly prohibited from using generative artificial intelligence (AI) to generate any materials or content related to the assessment. This is because we want you to practise using formulas to solve problems in Excel, and we want you to be able to explain concepts and reasons for choices using your own words. The use of AI-generated content is not permitted and may be considered a breach of academic integrity. Please ensure that all work submitted is the result of your own human knowledge, skills, and

efforts.

Tutorial Participation

Attendance at all ten tutorials is expected. Students should notify their tutor if unable to attend because of illness. Up to 10% (i.e., 1% per tutorial) will be awarded for participation in tutorials, which will be assessed by tutors. Mere attendance at tutorials is not considered participation. Discussion and working in groups is  expected every week.

Term Test

The term test is worth 35% of the course grade and will be 2 hours long. It will be held on Tuesday 29 April,

7:00-9:00 p.m. on campus. The test will cover material from lectures in weeks 1-6, up to and including the

28 March lecture.

Final Examination

The final exam is worth 35% of the course grade and will be 2 hours long. The date for the final exam will be set by the university after the completion of enrolment. Please consult the Course Information System to confirm the date, time and venue of the final exam. The exam will have questions on material covered in weeks 7-12 (from 1 April onwards).

Please check that there are no clashes of test or exam dates and times for the set of subjects in which you are enrolled. If you have a clash, please notify the Course Coordinator as early as possible.

Course grade

The overall grade for the course is made up of a maximum contribution for each type of assessment as follows:

You must gain an overall grade of at least 50% in order to pass the course. Also you must satisfy the '45%   rule'. That is, you must obtain a weighted average of not less than 45% in the invigilated component of the assessments in order to pass the course as a whoIe. (InvigiIated’means (formaIIy supervised under exam conditions’. In ACCT 222 the invigilated components comprise the Term Test and the Final Exam.

Assessment In Te Reo Māori

In recognising that Te Reo Māori is an officiaI Ianguage of New ZeaIand, the University provides for students  who may wish to use Te Reo Māori in their assessments. If you intend to submit your work in Te Reo Māori   you are required to read the Assessment in Te Reo Māori PoIicy and ensure that you meet the conditions set out in the policy. These include, but are not limited to, informing the Course Coordinator (1) no later than 10 working days after the commencement of the course that you wish to use Te Reo Māori and (2) at least 15 working days before each assessment due date that you wish to use Te Reo Māori.

Quality Assurance

For quality assurance purposes the School is required to hold on record a number of assessment pieces as examples of differing standards of work. If you have any objections to the school holding your assessment  for this purpose then email the course coordinator to ensure your assignment is not used for this purpose.

Disruption Disclaimer

While the above assessment weightings will apply in normal circumstances, in extraordinary situations (such as 一 but not limited to 一 earthquakes, snowstorms, lockdowns etc) we may make alterations to ensure appropriate assessment. Any changes will be communicated via Ako  | Learn and email messages.

Tuhinga | Texts and Readings

Eldenburg, L. G., Brooks, A., Vesty, G. and Pawsey, N. (2025). Management Accounting, 5th edition, John Wiley & Sons Australia, Ltd.

This required textbook, referred to as (EIdenburg’throughout the remainder of this course outIine, is

available as an interactive online textbook. You are able to purchase this online from the publisher 一 click on the“Buy-to-own”tab.

https://www.wileydirect.com.au/blog/buy/management-accounting-5th-edition/

(Note that the quoted price on the website is in Australian dollars.)

Alternatively you can pay a subscription for access to the textbook during the semester 一 subscription information is on the same site.  Note that the subscription is for one semester. If you plan to do ACCT332, you will have to pay the subscription again for the semester in which you do that course.

If you prefer a printed copy of the textbook, you can purchase it from the University Bookshop. The printed copy comes with an access code so you can also download and access the eBook.

Uiuinga | Consultations

Students should discuss academic problems or queries with their tutor or lecturer in the first instance, during or after tutorials and lectures. Administrative matters should be discussed with the ACCT 222 Course

Coordinator, who is responsible for the general conduct of the course. Other concerns (and accolades) may be communicated through the class representatives, who are selected at the beginning of the course.