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ACCG200: Fundamentals of Management Accounting
This unit is the first of three undergraduate units in cost and management accounting (the first two of which are necessary for ICAA , CPA and NIA membership). The unit examines how cost information is generated and used in organisations for decision-making purposes. There are three main parts to the unit (i) using costs for decision making; (ii) costing techniques (job/process costing and cost allocations) and (iii) budget setting and evaluating performance against the budget. By the end of the unit students are able to discriminate 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. The unit seeks to develop graduate capabilities centred upon critical and analytical thinking skills and the ability to solve problems. The unit is structured so as to develop effective oral and written communication skills and to demonstrate awareness of ethical issues affecting the role of a management accountant.
| Credit Points: | 3 |
| Contact Hours: | 3 |
| When Offered: | D1 - Day; Offered in the first half-year D2 - Day; Offered in the second half-year E1 - Evening; Offered in the first half-year |
| Staff Contact(s): | Accounting staff |
| Prerequisites: | |
| Corequisites: | |
| NCCW(s): | |
| Unit Designation(s): | |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance |
Timetable Information
For unit timetable information please visit the Timetables@Macquarie Website .