Outline

Overview

This unit of study introduces students to the core knowledge requirements of management accounting, designed to inform and support managerial decision making. Students develop skills to use management accounting information efficiently and effectively to draw management attention to business priorities and opportunities for adding organisational value. Students learn to apply contemporary numerical and analytical skills while understanding key developments in management accounting and the current theoretical knowledge that is the context for these skills. This unit develops student competencies to apply the tools, techniques and methods of management accounting for analysing complex business challenges and opportunities, and for controlling and evaluating organisational performance.

Unit details and rules

Academic unit	Accounting, Governance and Regulation
Credit points	6
Prerequisites ?	(ACCT1001 or ACCT1005 or BUSS1030) and (ACCT1002 or ACCT1006)
Corequisites ?	None
Prohibitions ?	ACCT2012
Assumed knowledge ?	None
Available to study abroad and exchange students	Yes

Teaching staff

Coordinator	Vijaya Murthy, vijaya.murthy@sydney.edu.au

Assessment

The census date for this unit availability is 31 March 2026

Details
Criteria

Type	Description	Weight	Due	Length	Use of AI
Written exam	Final Exam Written exam	50%	Formal exam period	2 hours	AI prohibited
Outcomes assessed:
Out-of-class quiz	Early Feedback Task #earlyfeedbacktask	5%	Week 03 Due date: 15 Mar 2026 at 11:59	30 mins	AI allowed
Outcomes assessed:
Written test	Mid-semester Exam The mid semester exam is designed to test students' ability to analyse, synthesise, and apply the concepts and tools introduced in the first half of the semester in specific contexts.	25%	Week 07 Due date: 18 Apr 2026 at 12:10	1.5 hours	AI prohibited
Outcomes assessed:
Case studies	Group assignment Assignment	10%	Week 09 Due date: 01 May 2026 at 23:59 Closing date: 15 May 2026	1500 words	AI allowed
Outcomes assessed:
Presentation	In-class presentation In-class presentation	5%	Weekly	15 minutes	AI allowed
Outcomes assessed:
Contribution	Tutorial Contribution Tutorial contributions to quality of learning.	5%	Weekly	N/A	AI allowed
Outcomes assessed:
= hurdle task ? = group assignment ? = early feedback task ?

Early feedback task

This unit includes an early feedback task, designed to give you feedback prior to the census date for this unit. Details are provided in the Canvas site and your result will be recorded in your Marks page. It is important that you actively engage with this task so that the University can support you to be successful in this unit.

Assessment summary

Early Feedback Task: Will be conducted in Week 3.
In-class Presentation: Across the semester, each pre-allocated group of two to three students will deliver one in‑class presentation demonstrating critical engagement with the assigned weekly topic or case study.
Contribution: Weekly contribution to tutorial work will be assessed. Please see Canvas for details.
Mid-semester exam: The mid-semester exam is intended to evaluate students' ability to analyse, synthesise, and apply the key concepts and tools covered during the first half of the semester. It serves as a diagnostic tool to help students gauge the depth of their understanding and identify areas for further development.
Group assessment: This group assignment should be submitted online via Canvas. The group work requires groups to consider a management accounting problem they are given and to research, analyze, recommend actions and report to management. 1500 word count.
Final exam: The final exam is designed to test students’ ability to analyse, synthesise, and apply the concepts and tools introduced within the unit in specific contexts. An assessment that is listed as HURDLE TASK means you must undertake the assessment and achieve a mark above a minimum standard. Students who fail to achieve this minimum standard in this assessment, even when their aggregate mark for the entire unit is above 50%, will be given a Fail grade for the unit. As a result the student's academic transcript will show a fail grade and the actual mark achieved if between 0-49 and a fail grade and a capped moderated mark of 49 for all other marks. The hurdle mark for this assessment is 45%.

Detailed information for each assessment can be found on Canvas.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name	Mark range	Description
High distinction	85 - 100	Awarded when you demonstrate the learning outcomes for the unit at an exceptional standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Distinction	75 - 84	Awarded when you demonstrate the learning outcomes for the unit at a very high standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Credit	65 - 74	Awarded when you demonstrate the learning outcomes for the unit at a good standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Pass	50 - 64	Awarded when you demonstrate the learning outcomes for the unit at an acceptable standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Fail	0 - 49	When you don’t meet the learning outcomes of the unit to a satisfactory standard.

For more information see guide to grades.

Use of generative artificial intelligence (AI)

You can use generative AI tools for open assessments. Restrictions on AI use apply to secure, supervised assessments used to confirm if students have met specific learning outcomes.

Refer to the assessment table above to see if AI is allowed, for assessments in this unit and check Canvas for full instructions on assessment tasks and AI use.

If you use AI, you must always acknowledge it. Misusing AI may lead to a breach of the Academic Integrity Policy.

Visit the Current Students website for more information on AI in assessments, including details on how to acknowledge its use.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

Late penalties are applied. Details can be found in Canvas

Academic integrity

The University expects students to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

Our website provides information on academic integrity and the resources available to all students. This includes advice on how to avoid common breaches of academic integrity. Ensure that you have completed the Academic Honesty Education Module (AHEM) which is mandatory for all commencing coursework students

Penalties for serious breaches can significantly impact your studies and your career after graduation. It is important that you speak with your unit coordinator if you need help with completing assessments.

Visit the Current Students website for more information on AI in assessments, including details on how to acknowledge its use.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Support for students

The Support for Students Policy reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	1. Introduction to management accounting. 2. Role and purpose of management accountants (costing, decision making). 3. Strategic focus, cost terms and purposes.	Lecture (1 hr)
Week 01	Welcome tutorial.	Tutorial (2 hr)
Week 02	1. Determining how cost behaves 2. Allocation of Support Department costs	Lecture (1 hr)
Week 02	1. Introduction to management accounting. 2. Role and purpose of management accountants (costing, decision making). 3. Strategic focus, cost terms and purposes.	Tutorial (2 hr)
Week 03	Inventory costing	Lecture (1 hr)
Week 03	1. Determining how cost behaves 2. Allocation of Support Department costs	Tutorial (2 hr)
Week 04	1. Cost Volume Profit Analysis	Lecture (1 hr)
Week 04	Inventory costing	Tutorial (2 hr)
Week 05	1. Activity Based Costing 2. Activity Based Management	Lecture (1 hr)
Week 05	Cost-Volume-Profit analysis	Tutorial (2 hr)
Week 06	1. Master Budgets. 2. Responsibility Accounting	Lecture (1 hr)
Week 06	1. Activity Based Costing 2. Activity Based Management	Tutorial (2 hr)
Week 07	1. Flexible Budgets, Direct-cost variances and Management Control 2. Flexible Budgets, Overhead Cost Variances and Management Control	Lecture (1 hr)
Week 07	1. Master Budgets 2. Responsibility Accounting	Tutorial (2 hr)
Week 08	1. Pricing decision 2. Cost allocation 3. Customer profitability	Lecture (1 hr)
Week 08	1. Flexible Budgets, Direct-cost variances and Management Control 2. Flexible Budgets, Overhead Cost Variances and Management Control	Tutorial (2 hr)
Week 09	1. Short-term decision-making and Relevant Information 2. Pricing Decision and Cost Management	Lecture (1 hr)
Week 09	1. Pricing decision 2. Cost allocation 3. Customer profitability	Tutorial (2 hr)
Week 10	1. Long-term Decision Making: Capital Budgeting and Cost analysis.	Lecture (1 hr)
Week 10	1. Short-term decision-making and Relevant Information 2. Pricing Decision and Cost Management	Tutorial (2 hr)
Week 11	1, Data Analytics: Thinking & Prediction 2. Balanced Scorecard: Quality and Time	Lecture (1 hr)
Week 11	1. Long-term Decision Making: Capital Budgeting and Cost analysis.	Tutorial (2 hr)
Week 12	1. Management Control Systems. 2. Transfer Pricing, and 3. Multinational Considerations.	Lecture (1 hr)
Week 12	1, Data Analytics: Thinking & Prediction 2. Balanced Scorecard: Quality and Time	Tutorial (2 hr)
Week 13	1. Review 2. Exam preparation	Lecture (1 hr)
Week 13	1. Management Control Systems. 2. Transfer Pricing, and 3. Multinational Considerations.	Tutorial (2 hr)

Attendance and class requirements

Lecture recordings: All recorded learning content will be available on Canvas for student use after lectures are conducted. Please note the Business School does not own the system and cannot guarantee that the system will operate or that every class will be recorded.

Please note that according to Business School Resolution, students are expected to attend a minimum of 90 per cent of timetabled activities (including F2F lectures) for any unit of study, unless granted exemption through special consideration, previously arranged disability adjustment or by the Associate Dean. For more information please visit https://www.sydney.edu.au/handbook/business_school/rules/faculty_resolution.shtml

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

Horngren’s Cost Accounting. A Managerial Emphasis. Global Edition, 2021 17 edition, Datar and Rajan. ISBN 13: 978-1-292-36307-3

Week 1: Chapter 1, Chapter 2
Week 2: Chapter 10, Chapter 16
Week 3: Chapter 9
Week 4: Chapter 3
Week 5: Chapter 5
Week 6: Chapter 6
Week 7: Chapter 7, Chapter 8
Week 8: Chapter 14, Chapter158
Week 9: Chapter 12
Week 10: Chapter 22
Week 11: Chapter 11, Chapter 20
Week 12: Chapter 23
Week 13: Review

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

At the completion of this unit, you should be able to:

LO1. manage, analyse, evaluate, and use management accounting information efficiently and effectively
LO2. think critically and apply management accounting theories and concepts to business problems and practice
LO3. communicate confidently and coherently to a professional standard expected of management accountants, and plan and achieve goals, and meet challenges and deadlines, working individually or in a group setting
LO4. Apply management accounting tools, methods, and analytical techniques to interpret complex organisational problems and to exercise ethically informed decisions within a broad business environment.
LO5. Use budgets, costing and cost control, business planning, and internal control to inform management decision-making.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Alignment with Competency standards

Outcomes	Competency standards
	CPA Australia and Chartered Accountants Australia and New Zealand - TCA07. Management accounting
	CPA Australia and Chartered Accountants Australia and New Zealand - TCA07. Management accounting
	CPA Australia and Chartered Accountants Australia and New Zealand - TCA07. Management accounting
	CPA Australia and Chartered Accountants Australia and New Zealand - TCA07. Management accounting
	CPA Australia and Chartered Accountants Australia and New Zealand - TCA10. Information and communications technology

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

Changes have been made to enhance the learning community aspects of the Unit, particularly in tutorials as well as enhancing feedback.

Additional information

Disclaimer

Important: the University of Sydney regularly reviews units of study and reserves the right to change the units of study available annually. To stay up to date on available study options, including unit of study details and availability, refer to the relevant handbook.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Early feedback task

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI)

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Alignment with Competency standards

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links

ACCT2019: Accounting Analysis for Management Decisions

Semester 1, 2026 [Normal day] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Early feedback task

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI)

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Alignment with Competency standards

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links