代写ACCT332 – Advanced Management Accounting Semester Two 2025代做留学生SQL语言程序

ACCT332 - Advanced Management Accounting

Semester Two 2025

0.125 EFTS |15 Points

Me whakaoti i mua | Prerequisites

ACCT103 and ACCT222

Hua Ako | Course Learning Outcomes

The learning outcomes for this course are:

1.    Discuss,   apply  and,  where  appropriate,  critique   management  accounting  theory  and  practice, including:

a.    Strategy and strategic management

b.    Advanced cost and operations management

c.    Value chain analysis and strategic management accounting

d.    Lean, quality and constraint management

e.    Organisational structure and transfer pricing

f.     Planning and budgeting including strategic investment decisions

g.    Performance management including incentive schemes

h.    Control and risk management

i.     Sustainability management accounting

2.    Communicate orally and in writing in a manner consistent with a business professional.

3.    Demonstrate the ability to think critically and solve problems analytically.

Professional Body Academic Requirements

ACCT332 builds on prerequisite courses.  Upon successful completion of the management accounting suite of courses - ACCT102, ACCT103, ACCT222 and ACCT332 - students will be able to demonstrate an understanding and  critical  awareness  of  management  accounting  theory  and  practice.  This  is  embodied  in  the  learning outcomes  for   Finance   and   Financial   Management,   Management   Accounting,   Business   Acumen,   and Professional Competency Areas specified by Chartered Accountants of Australia and New Zealand (CA ANZ) and CPA Australia:

• TCA06: Finance and Financial Management …

…but limited to investment decisions and managing risk, which are part of learning outcomes 5 and 6:

LO5: Discuss how organisations make investment and distribution decisions.

LO6: Identify and explain basic financial risks and risk management concepts.

• TCA07: Management Accounting: This area covers an understanding of budgeting, product and service costing, control and performance evaluation, and strategic management accounting.

• TCA11: Business Acumen: This area covers the local and global organisational environment which a business  operates  in  and  the  features  relating  to  business  strategy  and  management.  The  basic principles  of  governance,  risk  management  and  internal  controls  deepens  the  understanding  of business practices.

• PCA01: Intellectual Skills: Intellectual  skills  enable  a  professional  accountant  to evaluate data and information, apply critical thinking to solve problems, make decisions and exercise good judgment in complex organisational situations.

• PCA02: Interpersonal and Communication Skills: Interpersonal  and  communication  skills  enable  a professional accountant to work with others for the common good of the organisation, receive and transmit information, form reasoned judgments and make decisions effectively.

• PCA04: Ethical Principles, Professional Values and Integrity: An   understanding  of  ethical  and professional  values  and  attitudes  is  an  important  element  in  the   development  of  accounting professionals …

(See: CPA Australia’s website for further details ontechnicalandprofessionalcompetency areas.)

Āhuatanga Tāura | Graduate Attributes

This course will provide students with an opportunity to develop UC’s Graduate Attributes, specified below:

•    Critically competent in a core academic discipline of their award.

•    Employable, innovative and enterprising.

•    Globally aware.

WhāingaAko | Learning Objectives, BCom

This course will also provide students with an opportunity to develop the 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.

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.

Mahi ā-Ākonga | Workload

ACCT 332 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  learning  towards  the  achievement  of  the  learning  outcomes,  an  average  student’s workload is detailed below:

Activities	Preparation	Contact	Total
Lectures (12 weeks)	1 hour per week	2 hours per week	36 hours
Tutorials (9 weeks)	1 hour per week	1 hour per week	18 hours
Team case report	27 hours		27 hours
Team presentation	15 hours	(in Tutorials)	15 hours
Mid-semester test	25 hours	2 hours	27 hours
Final exam	25 hours	2 hours	27 hours
			150 hours

Akoako | Tutorials

Tutorials are held weekly, commencing in Week 2. You must attend the tutorial in which you are enrolled, so that you can pair up with another student with whom you will do your presentation later in the semester.  The tutors will also discuss the expectations and explain how the tutorials will be run during Week 2’s tutorials.

Most tutorials will be dedicated to student presentations (see page 9 of this course outline) .   Attending tutorials is also a great way to meet other students and expand your social network.   Having a strong social network while you are at university will be extremely valuable for your future career.  Students should enrol in a tutorial via UC’s My Timetable.

Aromatawai | Assessment

There are five assessments in this course, as shown in the table below:

Assessment	Weighting	Date	Duration	Submission / venue
Tutorial participation	10%	Weeks 2-6, and 8-12	1 hour per week	Enrolled tutorial
Team presentation	15%	Weeks 4, 5, 6, 8, 9, 10 and 11	10-15 minutes per team	Enrolled tutorial (submit slides on LEARN)
Team case report	25%	Due 2 weeks after team presentation	n/a	Submit on LEARN
Mid-semester test	25%*	Monday 15 September, 7-9pm	2 hours	To be advised
Final exam	25%*	Checkhere	2 hours	To be advised

* “The 45% rule” applies for the test and exam, which are invigilated assessments.  To pass the course, students must receive at least 50% on average in all assessments and at least 45% on average in the test and exam.  This is calculated on a weighted average basis.  For example, if you received 40% in the test, then you must receive at least 50% in the final exam to satisfy “the 45% rule” .  For further information, see UC Business School’s Academic Policies as noted on page 7 of this course outline.

Tutorial Participation (10% of overall grade)

Attendance at all tutorials is expected.  Students should notify their tutor if unable to attend because of illness. To achieve this 10%, you must prepare for and participate in each tutorial.  Further, you are expected to ask questions of the students presenting cases. The tutor will also take this into account in determining your grade for the tutorial participation.   Mere attendance at tutorials is not considered participation.   Hence, you are encouraged  to  ask  questions  and  engage  in  discussions  during  tutorials.     Further  details  on  tutorial participation are available under “Assessment” the ACCT332 LEARN site.

Team Presentation (15% of overall grade)

During tutorials in Week 2 and 3, students should form. teams of two and then inform the tutor that they have formed a team.   With  permission  of  the  tutor, students  may form.  a team of three  (but this will only  be approved if there is an odd number of students enrolled in a tutorial).  If you have not formed a team and/or have not been assigned to a case to present after Week 3, please immediately contact your tutor or the Course Coordinator.  The tutors and Course Coordinator will form teams and email students with the details of the team members and your presentation date.

There will be two teams presenting on each case study during tutorials (see page 9 of the course outline).  For each case study, there are two sets of questions: One for Team A, and another for Team B (see “Tutorials” on the ACCT332 LEARN site).  The tutor will assign teams as Team A or Team B.   Each presentation should be at least 10 minutes but must not exceed 15 minutes.  Your team should present your thoughts on the case in a clear and persuasive manner, reflecting considerable preparation, a thorough knowledge of the assigned case, and a thoughtful use of visual aids.

Further details of the requirements for the team presentation (including the marking schedule) are available under “Assessment” and “Tutorials” on LEARN.

Team Case Report (25% of overall grade)

In each tutorial stream, there will be a Team A and Team B assigned to each case study.   However, for the team  case  report,  Team  A  and  Team  B  from  each  tutorial  stream  should  work  together  and  produce  a comprehensive report on the case study.  The team case report should build on the team presentations and feedback received during the tutorial.

The team case report must be submitted no later than 9:00pm on the day that is two weeks after Team A and Team B have their presentations, except for teams presenting in Weeks 6 and 11:

•    (1) Due to the mid-semester break, teams presenting in Week 6 must submit the team case report no later than 9:00pm on the day that is after three weeks after their presentation (i.e. Week 7); and

•    (2) Due to the exam period, teams presenting in Week 11 must submit the team case report no later than 9:00pm on Friday 17 October (i.e. Week 12).

Further details of the requirements for the team case report (including the word limit and marking schedule) is available under “Assessment” on LEARN.

Mid-semester Test (25% of overall grade)

The mid-semester test will be two hours.  Any calculator can be used.  The test will be open book and will assess content covered in weeks 1 to 6.  Please be aware that this course takes a holistic approach and hence that test questions will not necessarily be in proportion to the amount of time spent on each topic in the lectures.  Students are also expected to apply prior knowledge obtained in ACCT 222.  Further details of the requirements for the test and how to prepare for it will be discussed in lectures and available on LEARN. Note: The 45% rule applies to the test.

Final Examination (25% of overall grade)

The date and time for the final examination will be set by the university at some point during the semester. Please check theexaminations websitefor the date and venue for the final exam.  The final examination will be two-hours.  Any calculator can be used.  The exam will be open book and assess content covered in weeks 7 to 12.  Please be aware that this course takes a holistic approach and hence that examination questions will not necessarily be in proportion to the amount of time spent on each topic in the lectures.   Further, students are expected to apply prior knowledge obtained in ACCT 222 and in weeks 1 to 6 of ACCT 332.   Further details of the requirements for the exam and how to prepare for it will be discussed in lectures and available on LEARN. Note: The 45% rule applies to the exam.

Forty-Five Percent Rule

In the Accounting and  Information  Systems  (ACIS)  Department,  there  is  a  requirement  that students  are required to average not less than 45% in the invigilated component of their assessments in order to pass the course  as  a  whole.  ‘Invigilated’  means  ‘formally  supervised  under  exam  conditions’ .   For  ACCT  332,  the invigilated components are the Mid-semester Test and the Final Examination.

Assessment In Te Reo Māori

In recognising that Te Reo Māori is an official language of New Zealand, the University provides for students who may wish to use Te Reo Māori in their assessment. If you intend to submit your work in Te Reo Māori you are required to do the following:

Read the Assessment in Te Reo Māori Policy and ensure that you meet the conditions set out in the policy. This includes, but is 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.

Guidelines for the Use of AI in Coursework

For ACCT332, AI tools (generative artificial intelligence) such as Chat GPT must not be used when completing assessments.  Specifically, for the team case report, you must include a statement declaring that your team’s report  does  not  include  text  that  was  generated  using  AI tools.     Other  software  such  as  Grammarly  is permitted, but this is limited to checking your work for errors in spelling, grammar, punctuation and syntax. AI tools and other software must not be used to generate text that is submitted for assessments.  The work you submit for assessments should reflect your (or your team’s) efforts.

TurnItIn has software that teaching staff use to detect AI generated text.  This software is not available to students.  If this software detects that your work includes AI generated text, then you may be asked to explain your work and how it was produced (see Oral Examinations, below).  The purpose of this oral examination is to find out whether you can easily and comprehensively explain the work you submitted.  A penalty would be applied if, on the balance of probabilities, the evidence indicates that your work includes AI generated text. For further information, you should read theUC Misconduct Procedure Guide for Students.

Oral Examinations

Lecturers reserve the right to orally examine students on any submitted piece of work  including the final examination.

Special Consideration and Extensions

You can apply for special consideration on any assessment if you believe your performance was impaired when completing it or if you could not attend a test or exam due to circumstances outside of your control (e.g. illness).   For special consideration to  be approved, you must provide UC with evidence of impairment (e.g. medical certificate).  If your application for special consideration is approved, then the Course Coordinator will apply an appropriate remedy.  You may be asked to complete an equivalent assessment to the one you missed or in which you had impaired performance. The special consideration process (including deadlines for making applications) is detailed on UC’s website underSpecial Consideration.  Please read about this process.

Contact the Course Coordinator if you wish to apply for an extension of the due date for the team presentation or team case report.  A valid reason is required for an extension to be granted.