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Unit of Study ACC00146 - Management Accounting (2017)

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Unit Snapshot

Unit description

Provides an introduction to management accounting with an emphasis on teaching costing concepts, systems and techniques through teacher directed activities that provide information to internal users and managers to assist in making sound business decisions.

Unit content

Topic 1: Introduction to Management Accounting
Topic 2: Cost estimates & behaviour
Topic 3: Allocation of costs
Topic 4: Cost-volume-profit analysis                                                                                                                               
Topic 5: Master budgets 1
Topic 6: Master budgets 2
Topic 7: Variance analysis 1
Topic 8: Variance analysis 2
Topic 9: Product costing
Topic 10: Process costing
Topic 11: Activity-based costing
Topic 12: Decision-making issues

Availabilities

Location Domestic International
Coffs Harbour Session 2 Session 2
Gold Coast Session 2,  3 Session 2,  3
Lismore Session 2 Session 2
Melbourne N/A Session 2,  3
Online Session 2,  3 Session 2,  3
Papua New Guinea - IBSU Enga N/A Session 2,  3
Papua New Guinea - IBSU Port Moresby N/A Session 2,  3
Sydney N/A Session 2,  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

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.