Management Accounting - ACCG200
This unit is the first of three units in cost and management accounting that are necessary for CPA Australia, the Chartered Accountants Australia and New Zealand (CA ANZ) and the Institute of Public Accountants (IPA). The unit explains how cost information is generated and used in organisations for decision making purposes. There are three main parts to the unit:
- using costs for decision making;
- costing techniques (job/process costing and cost allocations); and
- 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 develops graduate capabilities in critical and analytical thinking skills and the ability to solve problems. In addition, the unit is structured to develop effective communication skills and to demonstrate awareness of issues affecting the role of a management accountant.
| Credit Points: | 3 |
| When Offered: | S1 Day - Session 1, North Ryde, Day S1 Evening - Session 1, North Ryde, Evening S2 Day - Session 2, North Ryde, Day S2 Evening - Session 2, North Ryde, Evening S3 Day - Session 3, December 2018 - February 2019, North Ryde, Day |
| Staff Contact(s): | Accounting and Corporate Governance staff |
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| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Course structures, including unit offerings, are subject to change.
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