notes

Topics: Management accounting, Multiple choice, Accounts payable Pages: 18 (2052 words) Published: October 30, 2014
ACCG908 CPA – Strategic Management Accounting
Class 1

Appendix 1.1 to Module 1
Creating Organisational Value
Class 1 – Introduction to Unit and to Your Exam Planning
Review of Assumed Knowledge contained in Appendix 1 to Module 1 prepared by Patrick Gallagher North Ryde Unit Convenor
using CPA 104 Study Guide Module 1 © CPA Australia
Session 2 2014
READING THE MODULE is the most important thing to do before each class!

Introduction to class in SMA
� We will be concentrating on the following in our classes: � Making study of SMA enjoyable and rewarding
� You attaining full appreciation of the professional significance of the important content contained in this Macquarie Post grad unit and the CPA Australia Study Guide.
� Ensuring that your understandings as a postgraduate student are thorough and that the importance of research is appreciated fully. � Preparing you thoroughly for success in both the Macquarie University assessment and the CPA Australia exams by:

� Emphasising the importance of YOU reading carefully and understanding every page of the CPA Study Guide and ALSO being fully aware of the CPA Australia content that occurs throughout the session in the ‘CPA Australia My Online Learning’ website.

� Explaining throughout the session the dangers of open book exams and relevant examination concepts including approaches to multiple choice exams and short answer questions.

GUIDES REVIEW
� Review contents of the ACCG908 CPA- Strategic Management Accounting Unit Guide

� Review contents of the ACCG908 CPA- Strategic Management Accounting Assessment Guide
� Analyse and explain class timing (class diary in Assessment Guide) � Assessment and assessment timing.
� Discuss minor presentations and feedback sheet.

Resources
� As stated in the Unit Guide and Assessment Guide … including � Current CPA Australia Segment Study Guide for CPA104 Strategic Management Accounting
� iLearn and iLearn PowerPoint screens for each Module
� CPA My Online Learning
� Available ONLY to enrolled CPA Australia Program candidates (NOT always to your lecturer) INCLUDING:
� Examples of Multiple Choice Questions – with answers
� CPA Program Workshop materials – these are required content for people paying to attend CPA Australia “Program Workshops” – BUT they are available to all CPA candidates at no cost. You may not find the PowerPoint pages add to your study needs greatly BUT it is strongly recommended that you ALWAYS review the PowerPoint materials AND the associated booklets in order to work through any case studies and/or examples covered in these ‘workshop’ materials.

� Discussion forum which allows candidates to ask questions that are answered by a person engaged by CPA Australia – this is potentially VERY important for your study and exam purposes.

Resources … another comment
� There is another set of materials (at least there was in 2013) as follows: � “CPA Program Professional Level – Strategic Management Accounting Student support notes” � Copyright BPP Learning Media Limited 2014 (assumed – as not seen by your Unit Convenor at the time of writing).

� It is not stated who wrote or prepared this learning media for CPA104. � These notes appear to represent a sort of ‘summary’ of the CPA Australia Study Guide along with additional examples etc and they may be helpful to some CPA candidates who, having read the CPA SG fully and thoroughly, still require further understandings. � If you are short of time it is important to understand that the CPA Australia Study Guide and CPA My Online Learning are examinable – any summary (including the BPP materials mentioned here) should NEVER be read first or be regarded as a replacement for careful reading of the CPA Australia Study Guide.

� We will not be using the BPP materials in our classes as we will be concentrating on the CPA Australia Study Guide and any questions you may have relating to CPA Australia content and materials that occur on CPA’s My Online...
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