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ACCT102

Management Accounting
Course Outline 2015/2016 Term 2

A. Instructor and Contact Information

Section Timing and Location


G1

Thu 15:30 18:45 SOA/SOL SR2.5

G2

Fri 08:15 11:30 SOA/SOL SR1.2

G3

Fri 12:00 15:15 SOA/SOL SR1.2

G5

Mon 12:00 15:15 SOA/SOL SR1.3

G6

Wed 12:00 15:15 SOA/SOL SR1.2

G7

Wed 15:30 18:45 SOA/SOL SR1.2

G8

Thu 08:15 11:30 SOA/SOL SR1.2

G9

Wed 08:15 11:30 SOA/SOL SR1.2

Instructors
Katherine YUEN
Telephone Number: (65) 6828 0952
E-mail Address: katheriney@smu.edu.sg
Office: SOA 5045

HWANG Soo Chiat


Telephone Number: (65) 6828 0168
E-mail Address: schwang@smu.edu.sg
Office: SOA 5032

An-Ping LIN
Telephone Number: (65) 6828 0081
E-mail Address: aplin@smu.edu.sg
Office: SOA 4033

Instructors Consultation: 1. Physical meeting: Appointment through email or phone


2. Discussion forum in SMU e-Learn, if appropriate
3. Direct email

Teaching Assistants: Please check SMU e-Learn and instructors posting for latest details.

B. Course Prerequisites
Although there is no pre-requisite for this course, students MUST have basic knowledge of financial
accounting terms (e.g. understanding of "asset", "liability", "equity", "income statement", "balance
sheet", "revenue", "expense", "depreciation", etc.) and concepts (e.g. "debits", "credits", double entry
system). Thus it is recommended that students have completed Financial Accounting. In addition,
students are encouraged to acquire fundamental skills in Excel as this will be used in the course.

C. Course Description
This course introduces cost and management accounting topics to enable students to understand how
accounting information is used to manage an organization.
The course focuses on the factors that differentiate one company from another. For example, What
makes one company more profitable and/or better managed than another? The course will look at
various functional areas within the firm, ranging from manufacturing to marketing, and from accounting
to human relations. In addition, the concept of management, how senior managers plan, implement and
control those plans through people will be briefly discussed.
The course will enhance students personal skills in preparation for more advanced courses at the
university in the following ways: working in teams, analyzing cases, writing reports, and making
presentations.
D. Learning Approach
The pedagogical approach to this course consists of three interlocking elements:
Instructor-facilitated Learning: Facilitation, Clarification, Synthesis
Individual Learning: Preparation, Analysis, Action
Collaborative Learning: Teamwork, Discussion, Sharing
Learning activities are planned to take into account these three elements of learning. Both the technical
learning and skills objectives will be developed through a blend of theory and practice.
An understanding of basic management accounting knowledge on elementary concepts to be covered in
the first few classes is important for subsequent studies of the subject. Thus it is important for students
to ensure their learning and understanding through active in class participation and self-practice on
exercises.
Each topic will start with a session on basic technical knowledge, followed by practice using exercises,
discussions and other class materials to enforce students understanding of the topic.
The role of the instructor is to facilitate, provide clarification of critical concepts and guide students to
acquire fundamental concepts and the skills to adapt and adopt such concepts into practice and future
applications. Often, it is important to be able to see the trees from the forests and synthesise on why
certain things matters are just as important as how specific processes/procedures are performed.
Students are reminded that their individual contribution to learning starts before class. Students should
prepare by pre-reading, analysing the materials/tasks/cases to be covered before coming to class and
actively participate in class discussions. Preparation is the prerequisite for analysis which will allow you
to take action in your individual learning.
Collaborative learning elements are developed through your contribution to your classmates learning
experiences, either through teamwork in your project or other assigned tasks, and being willing to
contribute to class and forum discussions and share your findings and work so others will benefit.
Naturally, your individual preparation, analysis and action will determine how much you are able to
contribute to collaborative learning.

E. Textbook and Other Resources


Garrison, Ray H., Noreen, Eric W., Brewer, Peter C., Cheng, Nam Sang and Yuen, C.K. Katherine Managerial Accounting, Asia Global Edition 2e, McGraw-Hill, 2015
SUPPLEMENTARY TEXTS

Horngren, Sundem, Stratton, Burgstahler & Schatzberg - Introduction to Management Accounting


Global Edition, 16 edition, Pearson 2014

Hilton and Platt Management Accounting Creating Value in a Dynamic Business Environment,
9th Edition, Global Edition, McGraw-Hill, 2011.

ADDITIONAL REFERENCES:

Young, S Mark - Readings in Management Accounting, 6th edition Prentice Hall 2012

Newspaper: Students are encouraged to read the The Business Times daily which is free at the following
URL after 6pm: http://business-times.asia1.com.sg/home
Additional reading materials may be prescribed from time to time as appropriate.
Other than the prescribed reading materials, students are encouraged to read any material that may be
relevant to their field of studies.
F. Lesson Plan
Class sessions are of 3-hour duration and will include a review of study materials, class discussions and
other learning activities. Course materials will be published in SMU e-Learn (https://elearn.smu.edu.sg/).
A brief outline of course schedule is provided below. A detailed course work plan is available in Annex 1.
Cost behaviour
Standard cost
Break-even analysis for single and multi- Budgeting
product
Variance analysis
Absorption costing and variable costing
Balanced Scorecard
Activity-based costing
Relevant cost for decision making
Job-order costing
Capital budgeting
Process costing
G. Assessment
To pass the course, a student is required to obtain a TOTAL mark of 50% or better. The assessment
components are listed below: Preparation and Class Learning Activities (10%), Progress Assessments
(20%), Team Project (20%) and Final Examination (50%).
You should refer to the School of Accountancy Writing Guide for any written work submitted for this
course.

1. Preparation & Class Learning Activities (10%)


Students are strongly encouraged to actively participate in class and forum discussions (if applicable) as
well as presentations. Students will be graded on an individual basis according to their contribution to the
class participation, forum discussion and in class presentations (if applicable). Pre-class reading and
completion of post class homework form part of the preparation marks.
Instructor may give unannounced quizzes and check students class attendances and preparations from
time to time. In this respect, students should come well prepared for every session and on time
throughout the term.
2. Progress Assessments (20%)
There will be 2 tests. Scope of each test can be found in Annex 1. The tests will be conducted in class on
the 5th and 9th weeks at the start of the class. Each Test will account for 10% of the course. There will be
no make-up test for absentees. A brief summary of the topics to be covered in these tests can be found
in Annex 1. Further details of the tests will be announced during the course. If you have to miss a test due
to reasons beyond your control, bring necessary documents to prove it to your instructor. Subject to your
instructors approval and potential penalty, the score of your missing test may be adjusted by increasing
the weight to the next test. Be sure to bring a calculator to the tests.
In accounting tests and exams, students often compete not only in how well you understand the materials
but also in how quickly you can recall and use the materials in solving problems. After reading chapter
readings, students are strongly encouraged to gauge their level of understanding by solving as many
exercises and problems as possible.
3. Team Project (20%)
You need to form teams for your project/assignment. The project/assignment details are described in
Annex 3. Please consult your instructor for detail breakdown of the mark allocation on project.
4. Final Examination (50%)
The final examination on 11 Apr 2016 Mon at 1:00 PM will be a 3 hour, closed book paper, which may
consist of multiple-choice questions, fill-blank questions, and problem questions. If you miss the final
examination, you cannot complete the course and will have to take the exam in the next term provided
that you have a valid reason. Be sure to bring a calculator to the final examination.

H. Academic Integrity
All acts of academic dishonesty (including, but not limited to, plagiarism, cheating, fabrication, facilitation
of acts of academic dishonesty by others, unauthorized possession of exam questions, or tampering with
the academic work of other students) are serious offences. All work (whether oral or written) submitted
for purposes of assessment must be the students own work. Penalties for violation of the policy range
from zero marks for the component assessment to expulsion, depending on the nature of the
offense. When in doubt, students should consult the instructors of the course. Details on the SMU Code
of Academic Integrity may be accessed at http://www.smuscd.org/resources.html.
I. Accessibility
SMU strives to make learning experiences accessible for all. If you anticipate or experience physical or
academic barriers due to disability, please let your instructor know immediately. You are also welcome to
contact the university's disability services team if you have questions or concerns about academic
provisions: included@smu.edu.sg.
Please be aware that the accessible tables in our seminar room should remain available for students who
require them.
Prepared by: HWANG Soo Chiat
An-Ping LIN
Katherine YUEN
Dec 2015
Vetted by:

Annex 1: Class Plan & Practice Questions


Week
(start on)
1
(4 Jan)

Topic

Practice Questions

Topic 1: Introduction & Overview of the topics related to the


project Chapter 1
Topic 2: Cost Concepts Chapter 2

E1-1

E1-3

E1-7

E2-3
P2-18

E2-7
P2-20

E2-11

E3-4

P3-16

E3A-1

E4-5
E4-18
P4-23

E4-6
P4-19
P4-29

E4-14
P4-21

2
(11 Jan)

Topic 3: Cost Behaviour Chapter 3


CVP-Analysis Chapter 4 including App 4A

3
(18 Jan)

Topic 4: Variable versus Absorption Costing Chapter 5 including


App 5A, 5B and 5C (excludes the proportional method in
Exhibit 5C-7)

E5-1
P5-16

E5-4
EApp5-1

E5-10

4
(25 Jan)

Topic 5: Cost Allocations of Service Departments Chapter 6


Topic 6: Activity-based Costing Chapter 7

E6-2
E6-6

E6-3

E6-4

5
(1 Feb)

TEST I (10% of Total Score; Ch 1 to 5)


Topic 6: Activity-based Costing Chapter 7

E7-1
E7-9
P7-19

E7-5
E7-14

E7-7
P7-17

6
(8 Feb)

Topic 7: Job-Order Costing Chapter 8


Topic 8: Process Costing Weighted Average Chapter 9
Submission of Project Proposal 12 Feb 2016 Fri 12 NOON

E8-3
E8-18

E8-7
E8-20

E8-9
P8-29

E9-8
P9-15

E9-10
P9-16

P9-14

7
(15 Feb)

Topic 9: Master Budget Chapter 10

E10-1
P10-15
P10-19

E10-2
P10-17
C10-31

E10-8
P10-18

E11-14
P11-20

E11-16
P11-23

P11-19
P11-25

E12-4
E12A-2

P12-9
E12A-4

P12-11

8
(22 Feb)

SCHOOL RECESS

9
(29 Feb)

TEST II (10% of Total Score; Ch 6 to 10)


Topic 10: Balanced Scorecard Chapter 13 Balanced Scorecard
section

10
(7 Mar)

Topic 11: Flexible Budgets Chapter 11


Standard Costing and Variance Analysis Chapter 12
including App 12A

11
(14 Mar)

Topic 12: Differential Costing Chapter 14 (excludes Value to


Business (Deprival Value) p741-first half of p744)
Project Presentations

E14-5
E14-15
P14-23

E14-6
E14-16
P14-25

E14-8
P14-20

12
(21 Mar)

Topic 13: Capital Budgeting Chapter 15 including App 15A & 15B
Project Presentations

E15-1
P15-20

E15-5
P15-27

E15-12
P15-28

13
(28 Mar)
14
(4 Apr)

Project Presentations

P13-25

-----

REVISION WEEK
Submission of Project Report 4 Apr 2016 Mon 12 NOON

15
FINAL EXAM Comprehensive; Ch 1 15, 11 Apr 2016 Mon 1:00 PM
(11 Apr)
NB: This Class Plan is subject to changes

---------

The detailed course work plan above sets out the agenda for the whole term. It is going to be a packed workload, and
you are advised to set aside adequate time to prepare, participate and review each session. It is expected that you will
need to spend anything 4 to 8 hours on average per week to keep up to date with the course materials and team work.
You should also note that pre-class reading of the notes and textbook as well as the relevant readings will help students
understand the topics better and faster. Post-class reinforcement exercises (practice questions) are set to make sure
that you can actually do the bare minimum expected learning outcomes for each session. In some way, learning
accounting is like playing piano, there is only so much you can do reading/listening about it, you have to roll your sleeves
and go out and actually do and practise it! Additional exercises may be given to students for such purpose.
You must complete your practice exercises on the weekly basis as unannounced quizzes may be given to test your
preparation and understanding. Scorings on these unannounced quizzes contribute part of the overall assessment
under the preparation component.

Annex 2A: Grading Policies on Class Learning Activities (10%)


Class learning activities (or usually called Class Participation by other instructors) are an integral pedagogical
approach at SMU. The importance of class interaction is enshrined in the SMU Mission Statement: Delivering
an interactive, participative and technologically-enabled learning experience . It is also one aspect of assessment
that often causes discomfort to some students due to its potential ambiguity. This grading policy on class learning
activities intends to give you some indication on how you will be assessed.
In short, we have the responsibility and professional duty to assess your conduct, performance and achievement
in the course, taking into account all aspects of assessments, including written, oral, participation, contribution to
the learning process and everything else in between. There is some RELATIVITY element for this component of
assessment.
Grading
Your Class Learning Activities grade will reflect our assessment of your level of Individual Learning (Preparation,
Analysis, Action) having a positive impact on Collaborative Learning (Team Work, Discussion and Sharing), and your
overall level of professionalism. Thus, ill-prepared blabbering is inappropriate, neither does hijacking the airwaves
without due consideration of others.
Outstanding Performance (As, about 8 - 10out of 10)
Demonstrates excellent preparation; successfully completed all pre-class reading and post-class
homework; and consistently exhibits knowledge of assigned content.
Brings up questions that need further exploration; consistently offer analysis, synthesis and evaluation of
course materials and/or cases; responds very thoughtfully to other students' comments; and usually
generate the flow of ideas brought forward in class and forum discussions.
Ability to apply, analyse, evaluate and integrate course materials; and shows a willingness to take risk in
attempting to answer difficult questions;
Demonstrates ongoing very active involvement, with energy and interest in the subject matter.
Good Performance (Bs, about 7 7.9 out of 10)
Demonstrates good preparation; successfully completed majority pre-class reading and post-class
homework; and exhibits knowledge of assigned content.
Contributes well to class discussions; responds to other students' points; thinks through own points,
questions others in a constructive way; and offers arguments on ideas brought forward the majority
opinion.
Ability to analyse and apply course material; and shows a willingness to attempt to answer questions;
Demonstrates on-going involvement, with interest in the subject matter.
Average Performance (Cs, about 6 - 6.9 out of 15)
Demonstrate some preparation occasionally; attempted some pre-class reading and post-class homework;
and exhibit some knowledge of assigned content.
Participates in discussion when solicited; shows some knowledge of course materials; offers input, but
tends to reiterate the intuitive; reluctant to share information; and sometimes follow the flow of ideas
brought forward in class and forum discussions.
Attends class regularly; and demonstrates some interest in the subject matter
Poor Performance (Ds or Fs, less than 5.9 out of 10)
Demonstrate very minimal preparation; little or no successful attempts at pre-class and post-class quizzes,
and exhibit the big sponge mentality (You can contribute to MY learning but I wont contribute to
YOURS)
Failed to participate even when solicited; shows very minimal knowledge of course materials; offers
input but often irrelevant or unrelated; and usually do not follow the flow of ideas brought forward in
class and forum discussions.
Attend classes but remain passive or disruptive throughout

Annex 2B: Class Participation Rubric (10%)


Score
Attribute
Preparation
(for class pre
and post)

Involvement
(in class
activities)

Consistency
(in class
participation)

Quality
(of class
contribution)

Maturity
(in thought
and action)

Collegiality
(with peers)

0 to 1 (D+/D/F)
Below average

2 (C+/C/C-)
Fair

3 (B/B-)
Average

4 (A-/B+)
Good

5 (A+/A)
Excellent

Demonstrates very minimal or no


preparation for class. Completes
little or no pre-readings or assigned
preparatory work. Expects to be
spoon-fed but shows no interest to
contribute.

Demonstrates occasional
preparation for class. Completes
some pre-readings or assigned
preparatory work. Takes marginal
initiative in contributing effort.

Demonstrates adequate preparation


for class most of the time.
Completes majority of pre-readings
or assigned preparatory work.
Exhibits adequate knowledge of
assigned content.

Demonstrates good preparation for


class. Successfully completes most
pre-readings or assigned
preparatory work. Exhibits good
knowledge of assigned content.

Demonstrates excellent preparation


for class. Successfully completes all
pre-readings or assigned
preparatory work. Consistently
exhibits solid knowledge of assigned
content.

Absent from classes on many


occasions without valid reasons
and/or prior notification. Very
passive or even disruptive during
class activities.

Absent from classes on some


occasions without valid reasons
and/or prior notification. Somewhat
passive during class activities but
never disruptive.

Attends classes regularly.


Demonstrates some interest in the
subject matter and in class activities.

Attends classes very regularly.


Demonstrates on-going
involvement, with strong interest in
the subject matter.

Attends all classes. Demonstrates


very active on-going involvement,
with exceptional enthusiasm and
interest in the subject matter.

Has never or hardly ever heard


him/her speak in class. Offers little
contribution even when called.
Presence not felt in class.

Makes some effort to speak in class,


albeit sporadically. Contributes to
the discussion only when called.
Presence weakly felt in class.

Takes initiative to contribute fairly


regularly to the class discussion.
Presence somewhat felt in class.

Takes good initiative to contribute


regularly to the class discussion.
Presence keenly felt in class.

Contributes regularly and


enthusiastically to the class
discussion, without being
domineering. Presence positively
felt and welcomed by peers.

Participation limited to asking short


and simple questions, regurgitating
known or obvious facts, or providing
comments that are not meaningful
or irrelevant to the discussion.

Asking marginally thoughtful


questions, or occasionally
contributing comments or answers
that demonstrate a basic
understanding of the subject matter.

Asking moderately thoughtful


questions, or contributing
meaningful comments or answers
that demonstrate a good
understanding of the subject matter.

Asking in-depth questions while also


contributing insightful comments
and answers that add value to the
class discussion.

Contributing very thoughtful and


insightful comments and solutions
that significantly enhance both the
learning experience as well as peers
understanding of the subject matter.

Shows disrespect and intolerance


for others. Makes sly comments that
reflect a desire to smear others, or
conversely to merely impress/flatter
others. Engages in personal
activities that distract the class.

Shows very modest respect and


tolerance for others. Somewhat
indifferent to the comments of
others, but avoids making
destructive comments.

Shows moderate respect and


tolerance for others. Considers
thoughtfully the comments of
others, but offers little or no
constructive comments. Displays
acceptable behavior.

Shows good respect and tolerance


for others. Considers thoughtfully
the comments of others, and
occasionally offers constructive
comments. Displays good behavior.

Shows high respect and tolerance


for others. Often offers constructive
comments. Displays exemplary
behavior. Skillfully demonstrates
decorum without wavering on
professional integrity and judgment.

Haughty, obnoxious, and selfcentered. Views participation solely


as a means to enhance his/her own
personal standing and performance
at the expense of others.

Somewhat indifferent and oblivious


to the presence of peers. Overly
concerned with scoring participation
marks, with little or no regard to the
value of cooperative interaction or
relation with peers.

Recognizes the presence of peers.


Gives moderate regard to the value
of cooperative interaction and
relation with peers.

Cordial and sincere. Values the


importance of peers. Contributes to
the collective responsibility and
cooperative interaction among
peers.

Very cordial and sincere. Affable


with peers. Shares ideas generously
and selflessly. Views participation no
longer as a means to score marks
but to engage in a friendly and
mutually enriching conversation.

Annex 3: Team Project (20%)


1. Description of the Project
Management accounting is concerned with the process and use of information to help managers make
informed business decisions. Two of the key objectives for managers are to increase sales and control costs.
However, some managers tend to focus on increasing their sales and overlook the importance of controlling
their costs. In order to control costs effectively, it is critical for managers to understand their costs well and
use the appropriate costing methods.
The purpose of this project is to apply cost concepts in an entity. Each team may base the study on one of
the following types of entities:
Team members who have connections with the entity and therefore can interview the staff as well as
obtain costing practices of the entity.
An entity with published information.
An imaginary business that the team is interested in.
Where required, figures can be based on research and reasonable estimates.
The main objective of the project is to describe how the product or the service should be costed for internal
decision making purposes. The processes and reasons for arriving at your costing methods and figures are
to be clearly described. There are often different suitable costing methods depending on the situations and
hence the correctness of the figures per se may not necessarily be applicable. Instructors will therefore
look for solid arguments for, and proper application of, cost concepts and cost systems with all key cost items
being reasonably considered and discussed.
The following points are suggested ideas for the project. Some of the points may not be applicable to your
entity while there may be other important points that have not been mentioned below. The main thing is to
put yourselves as if you were the owners of the business, discuss how you would analyze and manage costs
to maximize the bottom line.

Decide on the entity for the project.


Obtain or search for the cost and other relevant information.
Classify the costs into different categories. For example, costs may be classified into product, period,
direct, indirect, fixed, variable, mixed, step, relevant, incremental etc. It should be noted that some of
these classifications are not mutually exclusive. The classifications may also depend on the selected cost
object, time frame etc.
Describe the purposes of the classification(s), for example, prediction of costs and decision making.
Describe how the product or service should be costed. It may be necessary to compare and contrast
different costing methods to be applied to your chosen entity. For example, a manufacturing company
may use Process Costing for its standard products but Job Costing for specially tailored products ordered
by customers. A large service company may find it effective to use Job Costing combined with ActivityBased Costing whereas a small servicing company is more suitable to use a traditional Job Costing
Method by allocating its overhead through one allocation base.
Costing is not so clear cut and requires judgment. For example, to cost a product, should we include sales
commission per unit? Under the normal Absorption Costing, sales commission is treated as a selling and
administrative expense and is excluded from the product cost. For Activity-Based Costing, we can include
sales commission in the product cost. Another example is fixed cost; if we calculate the minimum price
of a special order and the special order can be completed within the current capacity and hence no fixed
cost will be incurred, we may decide to calculate the minimum price based on only incremental cost or
variable cost. Which method should be used will depend on to a large extent how we want to use the
cost information.

10

Based on the costing results and findings, if applicable, identify areas how costing methods/information
help the entity run its business effectively. Costing information may help decisions regarding, for
example, pricing, product mix, advertising strategy, dropping or adding a product or service etc.
It is not compulsory for every project team to give recommendations for improvements as these may
not be applicable for every project. For the teams who have ideas for sound recommendations, feedback
from the management of the entity should be obtained if possible.

2. Project Requirements
The total number of words in your main report should not exceed 3,500 words. Excluded from the word
count, you may add relevant Tables, Charts, Pictures and Appendices to help enhance your report where
appropriate and necessary. At the end of each project report, each team is required to submit the followings:
One page of Reflection: e.g. main difficulties encountered and the key takeaways of doing the project
Up to two pages of learning points from watching other project teams presentations. However, learning
points are not required to be included in the project report if your instructor requires you to do peer
evaluations via e-learn during class time when the presentations are made, in this case, all learning points
are to be keyed into the e-learn under peer evaluation.
Reflection and Learning Points are outside of the word limit of 3,500 words.
3. Copyright Requirement
If outside material or research is used in the project, sources are to be cited. Students should only divulge
confidential information with the agreement of the companies involved.
4. Submission Deadlines
Project Proposal
Students are required to submit a short project proposal for instructors approval by 12 Feb 2016, Week 6
Friday 12 NOON. You may make use of the template from Annex 5 which specifies the information required.
Students are to submit the project proposal via SMU e-Learn dropbox or email. Please check with your
instructor for his or her preferred mode of submission.
Final Report
Students are to submit both a hard copy and a soft copy of the final report
A hard copy of the project (double sided to save papers) to your instructor for grading purpose.
A soft copy to SMU e-Learn dropbox which will automatically perform plagiarism check. Files should be
neither password nor extraction protected.
The deadline is 4 Apr 2016, Week 14 Monday 12 NOON, late submission will not be entertained,
The following general information must be indicated on the front page of the report:
Section No (e.g. G1, ... G10)
Team No (e.g. T1 T10)
Name of Team Members
Name of the Entity

11

5. Grading of Team Project: General Guideline


Students will be awarded a maximum of 20 marks for this project and they will be assessed based on the
content (ability to evaluate, bring up ideas and concepts, etc.) and the presentation (structure, coherence,
readability, etc.) of the project.
There should be minimal replication of information from your readings. Instead, you should focus on the
discussion of the actual details of the selected business/project and provide a quality proposal/analysis that
can convince bankers, venture capitalists, your instructor and probably your peers.
Your Team Project grade will reflect your instructors assessment of your level of research, critical analysis
and your ability to convey what you have analysed into a meaningful, well-structured, well-presented
report. This is, by default, a shared grade amongst the team members, unless there are indications of a nonfunctioning team where other allocation basis may be more appropriate. Teams having insurmountable
conflicts are advised to get in touch with the instructor as soon as possible. Annex 4 is the form for your
peer evaluation and will only be reported on exceptional basis (i.e. when you think that there are unfair
contributions among your team members).
Recap of important elements of a desirable team project report:
Structure: A cohesive structure that gracefully flows from one section to another, demonstrating a
holistic understanding of the overall purpose of the report rather than piece-meal, point-by-point
answers to a series of questions.
o A proper executive summary that summarises your report, not an executive agenda.
o An introduction that explains to the intended reader of your scope, agenda, approach,
assumptions, etc.
o Good, clean and consistent formatting, appropriate spacing, consistency of styles, and good English
expressions, adherence to grammar and sentence structure.
o Properly-cited references that demonstrate an attempt to learn beyond the course materials.
o A proper, strong conclusion.

Analysis: A comprehensive assessment of the companys business environment, strategy, critical


success factors, operation and financial position, at a level appropriate for the course, based on the
prescribed methodology.
o Exhibit sufficient level and depth of analysis.
o Use of appropriate benchmarks in financial analysis.
o Appropriate use of summary tables, charts, figures, appendices, etc. to illustrate your points.
o Technical proficiencies (calculations) are assumed, unless your report casts doubts of your ability.
o Costing details can be submitted as part of the appendices of the report.

Presentation forms part of the team project requirement.

Your Team Project Report grade will be based on the elements listed above. The grades below are out of
20 points assigned to this component of assessment.
A+

[about 19-20]

A and ABs
Cs
Ds/Fs

[about 17-18]
[about 14-16]
[about 11-13]
[about 0 to 10]

truly exceptional report exceeding expectation, reserved for those who


manage to demonstrate all of the above requirements
excellent report, meeting significant majority of the above requirements
good effort, meeting most of the above requirements
commendable attempt, but lacking in many areas
extremely poor effort

12

Annex 4: Team Project Peer Review Form


(Please complete this form only if you have dispute on free-riding or unfair workload/contribution with
respect to the Team Project. You must substantiate your allegation with evidence.)
My Name:
Section No and Team No:
My assessment of the efforts put in by my team members are as follow:
Name of team member (including yourself)

Contribution to project
in terms of effort and final output

Total

100%

1.
2.
3.
4.
5.
6.

Please exercise your judgment responsibly and fairly.


If you assign very high or very low contribution to any particular member, you must explain your ratings:

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Annex 5: ACCT102-Management Accounting Project Proposal Template


1.

General Information
Section No (G1, G2)
Team No (T1, T2)
Names of Team Members

2. Chosen Entity
Entity is (please delete)

Name of Chosen Entity (optional)


Sector (please delete)

a) Through Contact(s)
b) Based on Published Information
c) Self-Created
Manufacturing
Service
Others (please specify)

Describe the entitys products, services,


targeted customers etc.
Approximate Annual Sales $
Approximate Staff Number
Approximate Number of Years in Business
If your chosen entity is through contact,
please provide relationship with the main
contact (e.g. companys CEO is the mother of
student X)
3. Any other Relevant Information

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