Overall Presentation (3 marks) (2 mark) marks Include all Include all (3 marks) elements and is elements and is very well well presented. presented. Writing flows Writing flows clearly and clearly and sections are sections are linked linked very effectively. effectively. Referencing is Referencing is of a high exemplary. standard. English is used English is used very effectively effectively with and error-free. very few errors present.

3. Provide four (4) specific (4 marks) (3.5 mark) outcomes or lessons Clear, concise, A very good learned from the article’s compelling discussion of 2 research findings that will discussion of 2 lessons learned be useful for lessons learned from each management accountants from each company. in Australian companies company. to learn from, and justify your answer [i.e. provide 2 outcomes from each company]. (4 marks)

Part B: Journal Article Critique 1. Identify the (4 marks) components of the Clear, concise, management accounting compelling system in each of the two discussion of companies, and discuss components of their relevance in management enabling decisions to be accounting made efficiently and systems and effectively. Include their relevance examples in your answer. with excellent (4 marks) examples. 2. The article describes (4 marks) the innovation process in Clear, concise, a firm as ‘a process of compelling information creation’, discussion of and a firm needs to ways that organise themselves ‘to management transmit the new accounting information’. Explain how contributes to management accounting innovation contributes to this process with innovation process. excellent Include in your discussion examples. two (2) specific examples from each of the two companies mentioned in the journal article. (4 marks)

3. What could it cost the (3 marks) couple to launder Present an clothes? Show your excellent detailed calculations for calculation of each option. (3 marks) cost to launder clothes. 4. With the additional (3 marks) employee, the Franks can Present an accept three additional excellent children. Should the calculation on Franks hire the additional whether the employee? Show your Franks should detailed calculations. (3 hire the marks) additional employee. 5. As their accountant, (3 marks) prepare a letter to the Present an Franks advising them on excellent their space options. analysis of Should they continue to space options. operate the facility at home or should they rent space in town? How many children should they accept? How many employees will they need to hire? Show your detailed calculations for each scenario. (3 marks)

Excellent Part A: Case Study Analysis 1. Consider the different (3 marks) types of costs discussed 3 types of costs in this unit. List any three are clearly (3) types of costs and identified and provide one specific excellent example of each cost example of each from the case. (3 marks) cost from the case provided. 2. Based on the (3 marks) information provided, Demonstrate an what information is excellent relevant to the decision to explanation of purchase the appliances? the relevant and What information is irrelevant irrelevant to the decision information to to purchase the the decision to appliances? Why? (3 purchase the marks) appliances.

2. The article describes the innovation process in a firm as ‘a process of information creation’, and a firm needs to organise themselves ‘to transmit the new information’. Explain how management accounting contributes to this innovation process. Include in your discussion two (2) specific examples from each of the two companies mentioned in the journal article. 4% 3. Provide four (4) specific outcomes or lessons learned from the article’s research findings that will be useful for management accountants in Australian companies to learn from, and justify your answer [i.e. provide 2 outcomes from each company]. 4% Overall Presentation 3% TOTAL Weight 30%

5. The Franks home can accommodate a maximum of nine children. They can move the day care from their home to rented space in town, which can accommodate up to 14 children. The space will cost $650 per month and the utilities will cost $125 per month. Additionally, insurance will now cost the Franks $5,000 per year. Per state regulations, each adult can supervise no more than three children. As their accountant, prepare a letter to the Franks advising them on their space options. Should they continue to operate the facility at home or should they rent space in town? How many children should they accept? How many employees will they need to hire? Show your detailed calculations for each scenario. 3% Part B: Journal Article Critique 1. Identify the components of the management accounting system in each of the two companies, and discuss their relevance in enabling decisions to be made efficiently and effectively. Include examples in your answer. 4%

Marking Criteria Marking Criteria Weighting Part A: Case Study Analysis 1. Consider the different types of costs discussed in this unit. List any three (3) types of costs and provide one specific example of each cost from the case. 3% 2. Based on the information provided, what information is relevant to the decision to purchase the appliances? What information is irrelevant to the decision to purchase the appliances? Why? 3% 3. What could it cost the couple to launder clothes? Show your detailed calculations for each option. 3% 4. The Franks have a waiting list for their day care. They can hire an employee for $9 per hour for 40 hours each week. With the additional employee, the Franks can accept three additional children. Should the Franks hire the additional employee? Show your detailed calculations. 3%

• All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page. • The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers. • Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style. • It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject. For further details, please refer to the Unit Outline and Student Handbook.

Readability, writability and reliability of the language based on the language characteristics as chosen. - 15 References and APA referencing style. - 5 Spelling and grammar. - 5 Assignment mark total (Out of 100) Contribution to unit mark (Out of 20%)

Requirement Weight Introduction and explanation of language purpose. 10 Choice and justification of interpretation/compilation method(s) to be used. 10 Discussion of memory management and scoping features. 10 Specification and rationale for major language features in terms of: - Simplicity - Orthogonality - Data types - Syntax design - Support for abstraction - Expressivity -Type checking - Exception handling, and - Restricted aliasing. 45

Timelines and Expectations • Percentage Value of Task: 20% • Due: Sun, - 23:55 (week 7) • Minimum time expectation: 20 hours Assignments will be marked on the basis of fulfilment of the requirements and the quality of the work. In addition to the marking criteria, marks may be deducted for failure to comply with the assignment requirements, including (but not limited to): ? Incomplete language feature coverage, ? Incomplete submissions (e.g. missing subject areas – see the marking guide), ? Poor spelling and grammar, and ? Incorrect adherence to the APA referencing style.