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Unit of Study ACC00146 - Management Accounting (2020)

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Unit Snapshot

  • Enrolment information

    N/A

Unit description

Provides an introduction to management accounting, teaching students about costing and budgeting to assist with business decision-making.

Unit content

Topic 1: Introduction to Management Accounting & decision-making issues

Topic 2: Cost Behaviour & Estimates

Topic 3: Cost Allocation

Topic 4: Cost-volume-profit analysis                                                                                                                     

Topic 5: Budgeting, Planning & Behavioural considerations

Topic 6: Master Budgets

Topic 7: Flexible Budgets  

Topic 8: Variance Analysis 

Topic 9: Product Costing

Topic 10: Process Costing

Topic 11: Activity-based Costing

Availabilities

Location Domestic International
Coffs Harbour
Session2
Session2
Gold Coast
Session2
Session2
Lismore
Session2
Session2
Melbourne N/A
Session2,3
Online
Session2,3
Session2,3
Papua New Guinea - IBSU Port Moresby N/A
Session2,3
Perth N/A
Session2,3
Sydney N/A
Session2,3

Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 Discuss the accountant's role in the organisational decision-making process including professional ethics and management control systems
2 Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals
3 Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis

On completion of this unit, students should be able to:

  1. Discuss the accountant's role in the organisational decision-making process including professional ethics and management control systems
    • GA3:
    • GA6:
  2. Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals
    • GA4:
  3. Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis
    • GA4:
    • GA6:

Prescribed learning resources

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Prescribed Learning Resources may change in future Teaching Periods.