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ACCT222 Cost and Management Accounting

Understanding cost and management accounting information, with an emphasis placed upon issues of planning and control of organisation, including budgeting and performance evaluation, relevant costs for decision making and pricing.

Paper title Cost and Management Accounting
Paper code ACCT222
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period(s) First Semester, Second Semester
Domestic Tuition Fees (NZD) $813.45
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

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Prerequisite
ACCT 102 and (BSNS 107 or BSNS 115) (each passed with a grade of at least C+) and 54 further points from Commerce Schedule C.
Schedule C
Commerce
Contact
ros.whiting@otago.ac.nz
Teaching staff
Dr Rosalind Whiting, Mrs Nicola Beatson and Dr Sriya Kumarasinghe

Paper Structure
To provide students with an understanding of, and ability to produce, cost and management accounting information that is used in planning and control of organisations. Particular emphasis is placed on mastering the topics of budgeting, variances and performance evaluation, relevant costs for decision making, pricing, treatment of overhead and allocations, and considering the influence that human behaviour and strategic direction have on those processes and the use of this cost accounting information.

Core topics are:
  1. Relevant costing
  2. Cost allocation
  3. Budgeting and standard costing
  4. Cost - volume - profit analysis
  5. Strategic and behavioural management
Teaching Arrangements
This paper is taught through lectures and seminars.
Textbooks
Cost Accounting. A Managerial Emphasis. Global 15th edition. Authors: Horngren C.T, Datar S.K and Rajan M.V. Publisher: Pearson. Two options: Hard copy only or value pack (Hard copy plus e-text & My Accounting Lab).
Course outline
View the course outline for ACCT 222
Graduate Attributes Emphasised
Communication, Critical thinking, Self-motivation.
View more information about Otago's graduate attributes.
Learning Outcomes
  • An understanding of and ability to calculate and apply the costing techniques
  • Understanding of the interrelationship of these costing techniques with other business functions (e.g. marketing, human resource management, strategy) and their role in real organisations
  • Problem-framing and analytical skills, information seeking and retrieval skills, problem solving skills
  • Critically evaluate a previously unseen organisational situation for its cost and management accounting issues
  • Formulate clear ideas about the problems and issues involved, and about any likely further information and knowledge that might be required to deal with the issues identified
  • Gather the necessary information and knowledge, and re-formulate an understanding of the issues
  • Apply any necessary analysis and understanding to formulate alternatives to resolve the identified issues while being aware of the strengths and weaknesses of various alternative courses of action, and to recommend a set of actions to resolve the issues
  • More independence and self-direction in your approaches to learning

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Timetable

First Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
L1 Tuesday 14:00-14:50 9-15, 18-22

Seminar

Stream Days Times Weeks
Attend one stream from
A1 Monday 09:00-09:50 9-15, 17-22
Thursday 09:00-09:50 9-15, 17-22
A5 Monday 11:00-11:50 9-15, 17-22
Thursday 11:00-11:50 9-15, 17-22

Second Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
M1 Wednesday 10:00-10:50 28-34, 36-41

Seminar

Stream Days Times Weeks
Attend one stream from
A1 Monday 09:00-09:50 28-34, 36-41
Friday 09:00-09:50 28-34, 36-41
A2 Monday 09:00-09:50 28-34, 36-41
Friday 09:00-09:50 28-34, 36-41
A3 Monday 10:00-10:50 28-34, 36-41
Friday 10:00-10:50 28-34, 36-41
A4 Monday 10:00-10:50 28-34, 36-41
Friday 10:00-10:50 28-34, 36-41
A5 Monday 11:00-11:50 28-34, 36-41
Friday 11:00-11:50 28-34, 36-41
A6 Monday 11:00-11:50 28-34, 36-41
Friday 11:00-11:50 28-34, 36-41

Understanding cost and management accounting information, with an emphasis placed upon issues of planning and control of organisation, including budgeting and performance evaluation, relevant costs for decision making and pricing.

Paper title Cost and Management Accounting
Paper code ACCT222
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period(s) First Semester, Second Semester
Domestic Tuition Fees (NZD) $829.65
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

^ Top of page

Prerequisite
ACCT 102 and (BSNS 107 or BSNS 115) (each passed with a grade of at least C+) and 54 further points from Commerce Schedule C.
Schedule C
Commerce
Paper Structure
Core topics are:
  1. Relevant costing
  2. Cost allocation
  3. Budgeting and standard costing
  4. Cost - volume - profit analysis
  5. Strategic and behavioural management
Learning Outcomes
  • An understanding of and ability to calculate and apply the costing techniques
  • Understanding of the interrelationship of these costing techniques with other business functions (e.g. marketing, human resource management, strategy) and their role in real organisations
  • Problem-framing and analytical skills, information seeking and retrieval skills, problem-solving skills
  • Critically evaluate a previously unseen organisational situation for its cost and management accounting issues
  • Formulate clear ideas about the problems and issues involved and about any likely further information and knowledge that might be required to deal with the issues identified
  • Gather the necessary information and knowledge and re-formulate an understanding of the issues
  • Apply any necessary analysis and understanding to formulate alternatives to resolve the identified issues while being aware of the strengths and weaknesses of various alternative courses of action and to recommend a set of actions to resolve the issues
  • More independence and self-direction in your approaches to learning
Graduate Attributes Emphasised
Communication, Critical thinking, Self-motivation.
View more information about Otago's graduate attributes.
Course outline
View the course outline for ACCT 222
Contact
ros.whiting@otago.ac.nz
Teaching staff
Dr Rosalind Whiting, Mrs Nicola Beatson and Dr Sriya Kumarasinghe

Teaching Arrangements
This paper is taught through lectures and seminars.
Textbooks
Cost Accounting. A Managerial Emphasis. Global 15th edition. Authors: Horngren C.T, Datar S.K and Rajan M.V. Publisher: Pearson.

Two options: Hard copy only or value pack (Hard copy plus e-text and My Accounting Lab).

^ Top of page

Timetable

First Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
L1 Tuesday 14:00-15:50 9-13, 15-22

Seminar

Stream Days Times Weeks
Attend one stream from
A1 Monday 09:00-09:50 9-13, 15-22
Thursday 09:00-09:50 9-13, 15-22
A2 Monday 11:00-11:50 9-13, 15-22
Thursday 11:00-11:50 9-13, 15-22

Second Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
M1 Wednesday 09:00-10:50 28-34, 36-41

Seminar

Stream Days Times Weeks
Attend one stream from
A1 Monday 09:00-09:50 28-34, 36-41
Friday 09:00-09:50 28-34, 36-41
A2 Monday 09:00-09:50 28-34, 36-41
Friday 09:00-09:50 28-34, 36-41
A3 Monday 10:00-10:50 28-34, 36-41
Friday 10:00-10:50 28-34, 36-41
A4 Monday 10:00-10:50 28-34, 36-41
Friday 10:00-10:50 28-34, 36-41
A5 Monday 11:00-11:50 28-34, 36-41
Friday 11:00-11:50 28-34, 36-41
A6 Monday 11:00-11:50 28-34, 36-41
Friday 11:00-11:50 28-34, 36-41
A7 Monday 12:00-12:50 28-34, 36-41
Friday 12:00-12:50 28-34, 36-41