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Management Accounting A
UoS Code ACCT2012
Credit points 6
Offered Semester 1 and Semester 2
Prerequisites ACCT1001 and ACCT1002
Corequisites
Prohibitions ACCT2002
Assumed Knowledge
Additional Information
Lectures 3 hrs of lectures/tutorials per week
Assessment Quizzes; case study assignment; final examination.
Description This course provides students with an introduction to the basics of management/cost accounting. Areas specifically covered include: cost terms and purposes, cost behaviour, cost-volume-profit analysis, cost estimation, basic and alternative product costing methods (including activity-based costing), detailed study of the mechanics of the budgeting process (master budgets, flexible budgets, standard costing and variance analysis), decision making using relevant costs/revenues and cost allocation.