Management Accounting A (ACCT2012)


This unit provides students with an introduction to the basics of management/cost accounting; it equips them with basic 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.

Our courses that offer this unit of study

Further unit of study information


1 x 2hr lecture and 1x 1hr tutorial per week


in-class MCQ (10%), in-class presentation (5%), Excel assignment (10%), group SAP assignment (25%), final exam (50%)

Faculty/department permission required?


Unit of study rules


(ACCT1001 or ACCT1005 or BUSS1030) and (ACCT1002 or ACCT1006)



Study this unit outside a degree

Non-award/non-degree study

If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.

Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.