Management Accounting M

Course aim

To enable students to analyse how management accounting information plays a critical role in organisational planning, controlling, decision-making and learning and to equip students with the conceptual and practical understanding necessary to apply and interpret management accounting information.

Course content

Management accounting information that creates value; cost terms, concepts and behaviour, product costing systems; job and process activity-based costing; the budgeting process; variances and management control; short-term decision making; pricing and product mix decisions.

Textbook(s)

Horngren, C, Datar, S, Rajan, M, Wynder, M, Maguire, W & Tan, R 2015, Cost accounting: a managerial emphasis, custom edn, Pearson Education Australia, Australia ISBN 9781488609541

Prerequisite(s)

Subject Area & Catalogue Number	Course Name
Group 1
ACCT 5011	Accounting for Management M
Group 2
ACCT 5023	Financial Accounting

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 5023	Financial Accounting

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Seminar	3 hours x 13 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	x 13 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Case study, Presentation, Written examination

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.