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Unit of Study ACCT2003 - Management Accounting (2025)

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Unit Snapshot

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Unit description

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

Unit content

Module 1: Management Accounting Introduction and Cost Allocation

Module 2: Cost Concepts and CVP Analysis

Module 3: Planning and The Master Budget

Module 4: Flexible Budgets and Variance Analysis

Module 5: Job and Process Costing

Module 6: Activity Analysis and Ethical Considerations

Availabilities

Location Domestic International
Gold Coast
Term3
Term3
Melbourne N/A
Term3
Online
Term3,5
Term3
Papua New Guinea - IBSU Port Moresby N/A
Term3
Perth N/A
Term3
Sydney N/A
Term3

Learning outcomes

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:

Discuss the accountant's role in the organisational decision-making process including professional ethics and management control systems

Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals

Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis

Prescribed learning resources

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Prescribed Texts
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Prescribed Learning Resources may change in future Teaching Periods.