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ACC00146 - Management Accounting (2018)

2014 | 2015 | 2016 | 2017 | 2018

Availabilities:

LocationDomesticInternational
Coffs Harbour Session 2 Session 2
Gold Coast Session 2, 3 Session 2, 3
Lismore Session 2 Session 2
Melbourne N/A Session 2, 3
Online Session 2, 3 Session 2
Papua New Guinea - IBS Enga N/A Session 2
Papua New Guinea - IBS Port Moresby N/A Session 2, 3
Sydney N/A Session 2, 3

Unit aim

Provides an introduction to management accounting with an emphasis on teaching costing concepts, systems and techniques through teacher directed activities that provide information to internal users and managers to assist in making sound business decisions.

Unit content

Topic 1: Introduction to Management Accounting
Topic 2: Cost estimates & behaviour
Topic 3: Allocation of costs
Topic 4: Cost-volume-profit analysis                                                                                                                               
Topic 5: Master budgets 1
Topic 6: Master budgets 2
Topic 7: Variance analysis 1
Topic 8: Variance analysis 2
Topic 9: Product costing
Topic 10: Process costing
Topic 11: Activity-based costing
Topic 12: Decision-making issues

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.

Learning outcomes and graduate attributes

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
On completion of this unit, students should be able to: 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: Ethical practice
    • GA6: Communication and social skills
  2. Evaluate and apply different costing concepts and techniques used to drive and support financial and operational goals
    • GA4: Knowledge of a discipline
  3. Explain the role of budgets, prepare a master budget, flexible budget and conduct direct and overhead variance analysis
    • GA4: Knowledge of a discipline
    • GA6: Communication and social skills

Prescribed texts

Session 2

  • Prescribed text information is not currently available.

Session 3

  • Prescribed text information is not currently available.

Prescribed texts may change in future study periods.

Teaching and assessment

Coffs Harbour

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Gold Coast

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Lismore

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Melbourne

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Online

Teaching method
Lecture online 1 hour (12 weeks)
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Papua New Guinea - IBS Enga

Teaching method
Workshop on-site
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Papua New Guinea - IBS Port Moresby

Teaching method
Workshop on-site
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Sydney

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz 20%
Report 30%
Exam: closed book 50%

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

From the 1st of June, 2017, the term 'Distance Education' has been replaced with 'Online'

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2018 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.