UNIT CODE: ACC202
MANAGEMENT ACCOUNTING
UNIT DESCRIPTION
This unit explains how cost information is generated and used in organisations for decision making purposes. There are three main parts to the unit: 1) using costs for decision making; 2) costing techniques (job/process costing and cost allocations); and 3) budget setting and evaluating performance against the budget. By the end of the unit, students are able to distinguish between the various product costing techniques available, solve problems by identifying and selecting appropriate courses of action, and demonstrate an understanding of budgeting techniques and the behavioural issues associated with budgeting practices.
STUDENT WORKLOAD + DELIVERY MODE
TIMETABLED HOURS
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RECOMMENDED PERSONAL HOURS
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TOTAL WORKLOAD HOURS
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STUDY LOAD
3 Hours per week
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5 Hours per week
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8 Hours per week
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Full time
MODE OF DELIVERY
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This unit will be offered to students in the following mode/s:
+ Face-to-face (Domestic and International)
+ Online (Domestic)
OVERVIEW
Award Course
Bachelor of Business Accounting
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Area
Accounting
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Unit Duration
12 Weeks
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Weekly Attendance Pattern
3 hour session
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Unit Level
200
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Unit Weighting
6 Credit Points
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Unit Type
Core Unit
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Pre-Requisites
ACC102 (Accounting 2) or equivalent​
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Co-Requisites
N/A
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Work Integrated Learning
No
UNIT LEARNING OUTCOMES
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Explain the roles of management accounting and strategy within organisations, and their impacts on organisational structures, delegations and control
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Communicate management accounting concepts and use appropriate technology to provide information on relevant stakeholders
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Select and apply the principles and procedures to analyse and manage an organisation's cash flow and working capital requirements
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Select and apply appropriate quantitative techniques to interpret costing information for business planning and control
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Prepare detailed budgets and forecasts for management purposes, explain and evaluate the budgeting process and its role in the management of organisations
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Apply local and international codes of ethics for professional accounting in addressing business issues to inform responsible and sustainable decision making
ASSESSMENT STRUCTURE
ASSESSMENT TASK
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Assessment 1: Problem Based Written Assessment
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Assessment 2: Problem Based Written Assessment
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Assessment 3: Final Exam
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Assessment 4: Engagement with the Process