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Fundamentals of Management Accounting - ACCG200

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
When Offered:

D1 - Day; Offered in Session 1, North Ryde

D2 - Day; Offered in Session 2, North Ryde

E1 - Evening; Offered in Session 1, North Ryde

Session 3 Internal - Day; Offered in December 2012 - February 2013, North Ryde

Staff Contact(s): Accounting
Prerequisites:

ACCG101 or ACCG105(P) or ACCG106(P) Prerequisite Information

Corequisites:

NCCW(s):
Unit Designation(s):

Commerce; Economics

Unit Type:
Assessed As: Graded
Offered By:

Department of Accounting and Corporate Governance

Faculty of Business and Economics

Timetable Information

For unit timetable information please visit the Timetables@Macquarie Website