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UNIVERSITY OF CAPE TOWN DEPARTMENT OF ACCOUNTING by monkey6

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UNIVERSITY OF CAPE TOWN DEPARTMENT OF ACCOUNTING

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									            UNIVERSITY OF CAPE TOWN




             DEPARTMENT OF ACCOUNTING




          MANAGEMENT ACCOUNTING II

                       (ACC3023S)



          2006 COURSE DOCUMENTATION




SECTION                      CONTENTS     PAGE
   A
   1      MANAGERIAL ACCOUNTING 2          2

   2      COURSE DELIVERY APPROACH         2

   3      OUR COMMITMENT TO THE COURSE     2

   4      TUTORIALS AND DP REQUIREMENTS    3

   5      OTHER COURSE INFORMATION         4

   6      TEST DATES                       5

  B       COURSE PROGRAMME                 8
A
SECTION 1

MANAGERIAL ACCOUNTING II


Management Accounting II follows on from Management Accounting I, and as such is
meant to focus on advanced aspects of material cover in Management Accounting I, as
well as other advanced topics. Management Accounting II is also meant to bridge the gap
between Management Accounting I and Management Accounting & Finance at the Post
Graduate level. The course is also designed to enable students, after graduating, to
obtain exemptions from professional courses such as Chartered Institute of Management
Accountants (CIMA) and The Association of Chartered Certified Accountants (ACCA).

Resources

The prescribed Textbook is Management & Cost Accounting, (Sixth Edition) by Colin
Drury. Students are also expected to buy the textbook together with the Students”
Manual.

SECTION 2

COURSE DELIVERY APPROACH


The course delivery involves four single-period lectures per week, from Monday to
Thursday, plus double tutorials every week. Emphasis will be placed on the application of
concepts and principles to real life problems.

SECTION 3

OUR COMMITMENT TO THE COURSE


We commit ourselves to giving each student an opportunity to further develop their
analytical skills, as well as enhance their application of concepts and principles to real life
management accounting problems. We will be available for consultation during the times
specified as shown on each lecturer’s office door. Our details are as follows:

C. Cairney     Course Coordinator             Office 6.16   650 2274     Email: ccairney@commerce.uct.ac.za
L. Bayne       Lecturer                       Office 5.04   650 2259     Email: lbayne@commerce.uct.ac.za
P. Cramer      Lecturer                       Office 6.04   650 2273     Email: pcramer@commerce.uct.ac.za
G. Rapaport    Assistant Lecturer             Office 4.44   650 2272     Email: grapaport@commerce.uct.ac.za
L. Machaba     Assistant Lecturer             Office 4.44   650 2272     Email: lmachaba@commerce.uct.ac.za
K. Berry       Assistant Lecturer             Office 4.44   650 2272     Email: kberry@commerce.uct.ac.za
W. Phillips    Section Secretary              Office 5.14   650 3144     Email: wphillip@commerce.uct.ac.za




                                              2
SECTION 4

TUTORIALS AND DP REQUIREMENTS


       The most important determinant of your success in this course is the work that you
        put in yourself. Please refer to the notes on study and exam technique for further
        guidance.

       Students are required to attend tutorials AND submit hand-ins every week, failure
        to fulfil either of these requirements will result in the student not being credited with
        attendance for DP purposes. The hand-in has to be of sufficient quality to be
        credited as a hand-in. So a piece of paper with your name and student number will
        not suffice. It is the responsibility of students to go through all the prescribed
        tutorials. Refer to the course programme for details.

       DP requirements: Students will be invited to write the final examination (be granted
        a DP) only if they have demonstrated the requisite level of competence in the
        coursework evidenced by:

    1    Submission of satisfactorily completed tutorials and attendance at tutorials for at least
         75% of the relevant weeks , and

    2    Having written the two class tests, and

    3    Obtaining a weighted average of 40% on the class tests.

Students who fail to meet these requirements will be assigned the classification DPR -
Duly Performed Refused.


SECTION 5

TEST DATES


         There are two tests and the dates are below. The two tests contribute 40% to
         the final year mark. The weight of each test is 20%. The final exam
         contributes 60% to the final year mark.


            Date                       Time        Duration             Venues
Test 1      Monday 4th September       18h00       2 hours and 10 min   ZOO1 &2, Menzies 9,
                                                                        RWJ A &B
Test 2      Monday 9th October         18h00       2 hours and 10 min   ZOO1 &2, Menzies 9,
                                                                        RWJ A &B




                                                   3
SECTION 6

OTHER COURSE ISSUES


Communication with students
Lecturers will communicate with students through lectures and the notice board. This will
be deemed to be adequate notice.

Consultation with lecturers or secretary
The following are guidelines to assist you:

In lecture rooms immediately before or after lectures
Please remember that this time is extremely limited and there may be a number of
students requiring attention. The lecturer may not be able to help you effectively and may
ask you to bring your problem to the formal consulting hours.

Consulting hours
All lecturers in the department allocate at least 6 hours per week (spread over a number of
days) when they are available to see students without appointment. These are posted on
the lecturers’ office door.

Many students approach lecturers outside of these times and are disappointed or even
deeply offended when a lecturer is unable to see them. To avoid any disappointment
please keep to the consulting times. If you are unable to see the lecturer during these
times, then try one of the following approaches.

Make an appointment
Please approach the MAF section secretary (Room 5.14) or email the lecturer for
suitable times. Please leave a contact telephone number or an e-mail address.

E-mail
E-mails requesting a long explanation are problematic and you will be requested to come
for a personal explanation. Minor administrative queries are effectively handled this way.

Tutorial System
The tutorial system for ACC323S will be administered by Rebecca Louw. Her contact
details are given on page 2 of this document. Please contact her for all issues pertaining
to tutorials.

Signing for a Tutorial Group
   a. Carefully select a tutorial group that you can attend for the entire semester.
   b. Tutorial sign-up will be done on-line. Any further instructions will be announced,
      posted on the notice board and, if necessary, hard copies will be distributed.

Record the details of the time and venue of the tutorial group, as this will be allocated to
you for the entire semester. And you will need this information to complete the cover
sheets that will be attached to your hand-ins.

Every effort will be made to accommodate students who cannot attend a tutorial at one of
the designated times or who find that all the groups are full. Immediately consult Kyle or
Lerato with a copy of your timetable.

                                              4
Please note that the tutorials are allocated on a first-come first-serve basis and so if you
have a complicated timetable it is your prerogative to find a tut early on that fits in your
timetable. If this is not possible you will be required to show why you can’t attend another
tutorial, other than for the fact that it doesn’t suit your sleeping patterns.

If you miss a tutorial session

If your tutorial group falls on a public holiday or you were ill and missed your regular
tutorial group, consult the list of tutorial groups for an alternative group to attend. Advise
the tutor that you are a visitor.

Tutorial submission

Tutorials of adequate effort (otherwise don’t bother) have to be submitted in the tutors
pigeon holes, in the stairway on level 4. Submissions must be made before 10am on
Monday mornings, note that 10:01am is late.

Tutorials need to be submitted with a cover sheet attached to the front. There are 12
cover sheets attached to this document. The cover sheet needs to be fully completed, the
tutorial number in the box in the top right hand corner is particularly important.

Term Tests – Extra time students

The University grants the extra time concession.       All students with extra time should
ensure that they:

a) Contact the department administrator in Room 4.51 and provide written proof of their
   extra time for 2005 as soon as possible.

b) Ensure that they contact the department administrator a few days before every test to
   ascertain the venue and time of their test. No extra time students will be permitted in
   the normal test venues and no extra time will be permitted.




                                              5
Medical Certificates – The Departmental Policy

Term Tests- absence for medical reasons
The assumption is made that students work consistently and except for the misfortune of
illness they would have written the test. To ensure that the medical exemption system is not
abused the following departmental policy will be strictly applied: Valid medical certificates
excuse students from not writing a test/exam due to illness. If not submitted, a student bears
the risk of being awarded 0% for the paper. It is therefore imperative that the procedures
detailed below are followed exactly.

Missed Tests

Medical certificates must be handed in within 7 (seven) working days after the date of the
test.

       If your medical certificate is for more than the one missed Accounting test, please
        ensure the course codes & names of each course missed, is written on the certificate.
       If your medical certificate is for an Accounting course test and other department tests
        ie. Eco's or Sta's - you need to make separate copies for those departments.

Students, please ensure that the following are clearly written on your medical certificate:

        1. Name & Surname

        2. Student number

        3. Course code & course name of missed test

        4. Date of missed test


Please email Email Waleda (wphillip@commerce.uct.ac.za), if you are absent from a
test, so that she is able to follow up on any documentation she requires to mark you EXE as
opposed to ABS!


Once all of the above details are written on the certificate, place a copy in the "Medical
Certificates" box at the Accounting department reception on the 4th floor - Leslie Commerce
Building.

The medical certificate must state that the student was incapacitated on the date of the test!

Missed Exams

If you miss an exam, you must apply to the DEFFERED COMMITTEE at Bremner.
PLEASE NOTE: RECEIPT OF A MEDICAL CERTIFICATE DOES NOT GUARANTEE
EXEMPTION ON MEDICAL GROUNDS.

Term Tests- absence for other reasons
Any other reasonable explanation for absence (religious, cultural, or personal) will be
acceptable provided the course convenor is advised prior to the event and you obtain
formal leave of absence from the Commerce Faculty. Please note that these rules only
apply to term tests and not to any other coursework required for admission to the final
examination

                                                   6
7
Procedure relating to Course Information/Results

Please refer to the following departmental policy relating to Notice Boards. “The physical
notice board is where you will get a lot of information about your lectures, tutorials, tests
and examinations. It is very important to check the notice boards especially in the first few
weeks of the academic year. The main notice boards for all course announcements and
results will be located outside the faculty office (2nd level of the Leslie Commerce Building).
The large notice board on the 4th level of the Leslie Commerce Building outside the
Accounting reception is for notices about the professions, general commercial matters and
personal development. Each student will have access to the Commerce Faculty computer
network. Some courses will provide on-line notices and information, which will need to be
monitored. Students will have Internet access before 8:00 pm and after 4:00 pm”. Note
that students are assumed to be aware of all information posted on the notice board.




Good Luck!!


The 3023 Team.




                                              8
B : Course Programme


     THEME                   TOPICS             WEEK             DATES                 LECTURER
INFORMATION FOR   Introduction, Study and        1               July 31                  CC
DECISION MAKING   Exam Technique
                  Cost-volume-profit                                                      LL
                  analysis
                  Decision-making under           2               Aug 7                  PC
                  risk & uncertainty
                  Relevant costing                3              Aug 14                  CC

                  Relevant costing                4              Aug 21                  CC
                  Linear Programming
                                                                                         PC
                  ABC/M                           5              Aug 28                  PC


                                FIRST TEST Monday Sept 4 ( Weeks 1 – 5 to be tested)

REFRESHER WEEK    Various                         6              Sept 4                   LL
                                                         (Manacc II Test 1 on 4th)


                           MID SEMESTER BREAK Sept 11 – Sept 15
INFORMATION FOR   Divisional performance     7               Sept 18                     CC
PLANNING,         measures                          (Tax 1, Acc2 & 3 test, Acc
CONTROL &                                                   3T on 21st)
PERFORMANCE       Life-cycle costing         8               Sept 26                     PC
                                                          th
MEASUREMENT       Target & Kaizen costing              (25 Public Holiday,
                                                           Aud 1 26th)
                  Transfer pricing           9                 Oct 2                     CC


                            SECOND TEST Monday October 9 ( Weeks 5 – 9 to be tested)

                  Standard costing               10              Oct 9                    LB
                                                            (Manacc II test 2)
                  Budgeting & Management         11             Oct 16                   CC
                  control systems
                  Strategic ManAcc:              12               Oct 23                 CC
                      - BSC
                      - Value chain analysis
                  Revision
                  Revision                       13               Oct 30                 CC




                                            9

								
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