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Unit of Study ACC00146 - Management Accounting (2018)

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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.