ACCT 3012 Management accounting B
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Management
Accounting B
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UoS Code
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ACCT3012
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Credit points
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6
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Offered
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Semester 1 and Semester 2
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Prerequisites
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ACCT2012 or ACCT2002
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Prohibitions
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ACCT3002
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Additional Information
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Discipline Permission required for
students who have not passed ACCT2012 (or ACCT2002)
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Lectures
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1x1.5hr lecture and 1x1.5hr tutorial
per week
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Assessment
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Tutorial participation (5%),
tutorial presentation (10%), tutorial critique (10%), mid-semester exam
(25%), and Final exam (50%)
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Description
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Management Accounting B deals with
the theory and practice of a selection of contemporary management accounting
issues. The course begins by examining the influences that impact upon the
design of an organisation and its management accounting system. Behavioural
factors, rather than technical factors, are highlighted and a range of
organisational settings and management levels are reviewed. The unit then
examines advanced issues relevant to operational management accounting. While
this section of the course builds on the foundations laid in Management
Accounting A, the focus remains on the behavioural implications of accounting
techniques for making decisions in organisations.
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