ACCT 2012 MANAGEMENT
ACCOUNTING A
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UNIT OF STUDY
This course provides students with an introduction to the basics
of management/cost accounting; it equips them with necessary skills to use
an industry-standard accounting system and management accounting information
efficiently and effectively. Areas specifically covered include: cost
terms and purposes, cost behaviour, cost-volume-profit analysis, cost
estimation, basic and alternative product costing methods, detailed study of
the mechanics of the budgeting process (master budgets, flexible budgets, standard
costing and variance analysis, capital budgeting), sustainability and
environmental management accounting, decision making using relevant
costs/revenues and cost allocation.
Teacher/Coordinator: Semester 1: Geoff Frost;
Semester 2: TBA
Session: Semester 1,Semester 2
Classes: 1 x 2hr lecture and 1x
1hr tutorial per week
Prerequisites: (ACCT1001 or ACCT1005 or
BUSS1030) and (ACCT1002 or ACCT1006)
Prohibitions: ACCT2002
Assessment: Computer assignments
(10%), quizzes (10%), case study assignment (10%); SAP assignment (10%), and
final examination (60%)
Mode of delivery: Normal
(lecture/lab/tutorial) day
This course provides
students with an introduction to the basics of management/cost accounting;
itequips them with necessary skills to use an industry-standard accounting
system and management accounting information efficiently and effectively.Areas
specifically covered include: cost terms and purposes, cost behaviour,
cost-volume-profit analysis, cost estimation, basic and alternative product
costing methods, detailed study of the mechanics of the budgeting process
(master budgets, flexible budgets, standard costing and variance analysis,
capital budgeting), sustainability and environmental management
accounting,decision making using relevant costs/revenues and cost allocation.
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