|Papua New Guinea - IBSU Port Moresby||N/A|
Provides an introduction to management accounting, teaching students about costing and budgeting to assist with business decision-making.
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
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:|
|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:
- 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
- An "e-text" version of this paperback book is also available: Eldenburg, LG, Brooks, A, Oliver, J, Vesty, G, Dormer, R & Murthy, V, 2020, Management Accounting, 4th edn, Wiley Australia, Australia. ISBN: 9780730369387.
Access to a computer with a webcam and reliable internet connection. Students will be required to complete an onboarding process to verify their identity before attempting the online exam in this unit.
- Prescribed text information is not currently available.
- Prescribed resources/equipment information is not currently available.
Teaching and assessment
Commonwealth Supported courses
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Fee paying courses
For postgraduate or undergraduate full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees
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