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Fundamentals of Management Accounting - ACCG200

This unit is the first of three undergraduate units in cost and management accounting and is necessary for ICAA, CPA and NIA membership. 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 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:

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 2014 - February 2015, North Ryde, Day

MQC1 Day - Macquarie City Campus Study Period 1, Undergraduate, Day, March to June

MQC1 Evening - Macquarie City Campus Study Period 1, Undergraduate, Evening, March to June

MQC2 Day - Macquarie City Campus Study Period 2, Undergraduate, Day, July to October

MQC2 Evening - Macquarie City Campus Study Period 2, Undergraduate, Evening, July to October

MQC3 Day - Macquarie City Campus Study Period 3, Undergraduate, Day, November to February

MQC3 Evening - Macquarie City Campus Study Period 3, Undergraduate, Evening, November to February

Staff Contact(s): Accounting and corporate governance staff
Prerequisites:

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

Corequisites:

NCCW(s):
Unit Designation(s):

Commerce

Unit Type:
Assessed As: Graded
Offered By:

Department of Accounting and Corporate Governance

Faculty of Business and Economics

Timetable Information

For unit timetable information and session dates for external offerings please visit the Timetables@Macquarie Website.