Lecture 1_complete_6 perpage - ACCT3104 Managerial Costing...

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Lecture 1 Introduction to ACCT3104 Introduction to ACCT3104, Revision; Relevant Costing Relevant Costing ACCT3104 Managerial Costing and Control 2 ACCT3104 Course Overview - Details & Administration ± Assumed Background - ACCT 2102 Cost Accounting ± Staff ² Co-ordinator & Lecturer: Sandra Lazzarini St Lucia (Bld 39 Rm 417, Ph. 334 68047) Ipswich (Bld 12 Rm 407, Ph 338 11031) Email: s.lazzarini@business.uq.edu.au ² Associate Lecturer : Robyn King St Lucia (Bld 39 Rm 406 Ph 334 68045 Email: r.king@business.uq.edu.au 3 Resources – Required and Recommended Required Text – same as for Acct 2102 ± Horngren, Datar, Foster, Rajan and Ittner, Cost Accounting: A Managerial Emphasis 13 th edition ± OR Horngren, Datar and Foster, Cost Accounting: A Managerial Emphasis Managerial Emphasis 12 th edition ± You may also find student guide useful . Course Website - ± www.elearning.uq.edu.au Text Website - ± http://www.prenhall.com/horngren13e My Accounting Lab Website – ± www.myaccountinglab.com 4 ACCT3104 Topics 1. A little revision and Intro Relevant Costing 2. Decision Making & Relevant Information 3. Cost Allocation I – Cost Allocation Purposes & criteria; Service Department Allocation 4. Cost Allocation II - Joint Product and By-product Costing 5. Inventory management, JIT and Simplified Costing 6. Pricing decisions & Cost management 7. Revenues, Sales Variances & Customer Profitability 8. Strategy, Balanced Scorecard & Profitability Analysis 9. Competitive Tools - Quality, time and the theory of constraints 10. Management Control Systems, Decentralisation and Transfer Pricing 11. Performance Measurement & Compensation 5 Method of Delivery Lectures ± St Lucia St Lucia * L1- Tuesday 12.00pm – 1.50pm, Physiology Building (63), Room 348. * L2 - Tuesday 4pm – 5.50pm, Forgan Smith Building(1), Rm E109 ± Ipswich (lecture + tutorial) Thursday 12-3.00pm, Building (12), Room 206. Note: Powerpoint notes notes of each lecture will be placed onto Blackboard prior to each weeks’ lecture for students to access/download. 6 Tutorials ± Sign-up for a tutorial through si-net ± Tutorials commence next week (Week 2) and will cover selected questions that relate to the material presented in this week’s lecture – ie., there is a one week lag. ± A tutorial schedule including all questions appears in your course outline – Section 4.1. Note: these questions relate to the 13 th edition of the text. A schedule reflecting the tute questions from the 12 th edition will be placed on the website under “Learning Materials” ± Students should ensure that they have attempted the set questions before the tutorial to gain the maximum benefit. ± Note: Not all questions Not all questions listed as tutorial questions will be completed in the tutorial – selected questions will be done in tutorials and the remainder are for your own practice. ± Tutorial solutions to all questions will be made available in the following week on Blackboard
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7 Workshops (Optional) ± 2 hour workshops will be held 4 times across the semester to review the practical aspects of the major topic areas ± Particularly useful for exam preparation ±
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Lecture 1_complete_6 perpage - ACCT3104 Managerial Costing...

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