Textbook/Reading Reference
Lecture Illustration
Text Questions
Notes
Tutorial 1: Topic 1 (Introduction)Week 1
Introduction to management accounting: Value Chain Analysis (VCA) (Ch.1)
Chalice Wines
Intro (discuss assessment tasks)
Group Task 1
Management accounting and value chain analysis (10%) (due in week 5’s class)
Tutorial 2: Topic 2 (Profit Planning) Week2
Building a Profit Plan
(Additional Reading, Simons, 2000, Ch.5 pp77-109)
Boston Retail
1.1; 1.4; 1,6; 1.8; 1.11; 1.13; 1.14; 1.21
Only a general overview of this topic is required at this stage of the course.
Specifics of this topic will be revisited again in Week 4 lectures and will be developed further throughout the semester
Tutorial 3: Topic 3 (CVP Analysis) Week3
Overview of cost terms and purposes (Ch.2)
CVP – Revenue planning
(Ch. 4)
Small Animal Clinic
2.5; 2.9; 2.11; 2.15; 2.14; 2.26
4.1; 4.2; 4.3; 4.5; 4.7; 4.11; 4.14; 4.16; 4.19; 4.32
Tutorial 4: Review Profit Planning Week4
Profit Planning Summary & Review using Walker Books
Walker Books
Boston Retails case
Tutorial 5: Topic 4 (Budgeting) Week5
Master Budgets (Ch.11)
Mt. Dandenong Bikes
Group assessment task 2 Q&A
Group Task 1 written Poster (10%) due in week 5’s class
Tutorial 6 & 7: Topic 4 (Budgeting Cont.) Week 6&7
Cash Budgets (Ch.11)
Mt. Dandenong Bikes cont.
11.1; 11.9; 11.10; 11.12;
11.5; 11.7; 11.14; Spreadsheet Task 11.24 (wrap up of master/cash budgets)
Management Accounting and Business
Textbook/Reading Reference
Lecture Illustration
Text Questions
Notes
Tutorial 8: Topic 5 ( Overhead Allocations) Week8
Corporate overhead allocations (Ch. 3)
Paisley
3.1; 3.2; 3.3; 3.9; 3.11; 3.19; 3.22; 3.31
Group Task 2 Walker Books (10%), due in week 8’s class
Tutorial 9: Topic 5 (Overhead Allocations) Week9
Support department cost allocation (Ch. 3)
Middletown Children’s Clinic
3.4; 3.5;