Programs & Courses 2006
Student Handbook Home: Edition 2

ACCT20053 Issues in Management Accounting

Course details

This course introduces the concept of managerial accounting and enables students to argue the difference between financial and management accounting. Students will be introduced to the traditional approaches to costing such as job-order costing and process costing. Time will also be spent looking at some of the alternative accounting systems in operations costing and backflush costing. This course also introduces the additional purposes of management accounting in provision of information for decision making and the evaluation of past decisions. Budgets are studied in depth along with performance evaluation.


Course at a glance
Career: Postgraduate
Credit points: 8
Requisites: Prerequisite course ACCT 20052 Financial Accounting, and this course is only to be studied by students in the Master of Accounting, Master of Professional Accounting or Graduate Diploma in Accounting Programs.
Student Contribution Band: 2
EFTSL: 0.16667
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Course availability
Term Campus
Term 1, 2006 BNE GDC MEL SYD
Term 2, 2006 BNE FLEX GDC MEL ROK SYD
Term 3, 2006 BNE FLEX GDC MEL ROK SYD
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Course evaluation results may be accessed using the Course Evaluation application in the My.CQU Portal at http://my.cqu.edu.au

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