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Congratulations on your appointment as a trainee management accountant in the head office of Mercury Inc. which own and operate a number of different businesses throughout the Asia-Pacific. The head office of Mercury Inc is based in Brisbane, Australia from where a diversified portfolio of FMCG (Fast Moving Consumer Goods) business units are managed. Recently, the company has made several acquisitions and commenced joint venture partnerships in mainland China. The rapid growth in spending in Chinese consumer markets and demand for quality goods is seen by Mercury Inc. as being an important
opportunity to drive future growth for the group. Whilst you are based at the firm’s Australian operations head office in Brisbane your graduate year training will involve working with a number of different Mercury Inc. business units in a range of different accounting roles.
As part of your role with Mercury Inc. you will be expected to provide advice around strategic and operational issues to management and production teams as well as develop management accounting solutions for reporting within the group.
At the commencement of each question in this assessment you are referred to the subject Topic Modules which cover the material in the question and also to the subject Learning Outcomes that are addressed by the question. The full list of Learning Outcomes for the subject are provided in the Subject Outline. As an aspiring management accountant you are expected to research and read beyond the material provided within the text and the subject Interact site.
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