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Unit of study_
ACCT2019: Accounting Analysis for Management Decisions
2025 unit information
This unit of study introduces students to the core knowledge requirements of management/cost accounting useful for managerial decision making. Students develop the basic skills to use an industry-standard accounting system and management accounting information efficiently and effectively. Students learn to apply relevant numerical and analytical skills as a basis for understanding developments in management accounting and the current theoretical knowledge that is the context for these skills. Areas specifically covered include cost terms and purposes, cost behaviour, cost-volume-profit analysis, cost estimation, alternative product costing methods, detailed study of budgeting process mechanics (master budgets, flexible budgets, standard costing and variance analysis, capital budgeting), decision making using relevant costs/revenues, and cost allocation. Key topics include the value chain framework, management controls, Balanced Scorecards, strategy maps, responsibility accounting, transfer pricing and organisational structures. Students are exposed to contemporary developments in management accounting and learn to use costing information for planning and control to evaluate the performance of an organisation.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Undergraduate |
|---|---|
| Academic unit | Accounting |
| Credit points | 6 |
|
Prerequisites:
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(ACCT1001 or ACCT1005 or BUSS1030) and (ACCT1002 or ACCT1006) |
|---|---|
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Corequisites:
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None |
| Prohibitions:
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ACCT2012 |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. manage, analyse, evaluate, and use management accounting information efficiently and effectively
- LO2. think critically and apply management accounting theories and concepts to business problems and practice
- LO3. communicate confidently and coherently to a professional standard expected of management accountants, and plan and achieve goals, and meet challenges and deadlines, working individually or in a group setting
- LO4. apply ethical decision-making criteria and sustainability considerations as part of management accounting expertise, in a broad business context
- LO5. employ technologies effectively in communicating information relevant to management accounting practice, and demonstrate ability to work with an industry-standard management accounting system.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 1 2024
|
Normal day | Camperdown/Darlington, Sydney | |
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Semester 2 2024
|
Normal day | Camperdown/Darlington, Sydney |
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
|
Semester 1 2025
|
Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
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Semester 2 2025
|
Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
|
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Modes of attendance (MoA)
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