Unit of Study ACCT2003 Management Accounting (2024)

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Unit Snapshot

Unit type

UG Coursework Unit
Credit points

12
Faculty & College

Faculty of Business, Law and Arts
Placement

No

Pre-requisites

ACCT1002 - Financial Accounting

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

Teaching and assessment

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Report	40%
Short written response	40%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Report	40%
Short written response	40%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Report	40%
Short written response	40%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Report	40%
Short written response	40%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Report	40%
Short written response	40%

Teaching method

Workshop 1 hour (Weekly)

Tutorial 2 hours (Weekly)

Assessment
Quiz	20%
Report	40%
Short written response	40%

Prescribed learning resources

Prescribed Texts

Prescribed text information is not currently available.

Prescribed Resources/Equipment

Prescribed resources/equipment information is not currently available.

Prescribed Texts

Prescribed text information is not currently available.

Prescribed Resources/Equipment

Prescribed resources/equipment information is not currently available.

Prescribed Learning Resources may change in future Teaching Periods.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.

Fee paying courses
For postgraduate or undergraduate full-fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees.

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