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ACCT AINV ALLH AQUA ARTH ARTS AUDV AVAT BIOH BIOL BIOT BLAR BLCN BLOC BLSV BMED BMSC BOTN BUSN CHEM CHIR CNSL COIS COIT COMM COMT CQUN CREA CULT DGTL DNCE DRMA ECOM ECON EDCU EDEC EDED EDEL EDFE EDHE EDSE EDVT ENAC ENAE ENAG ENAM ENAR ENCO ENEA ENEC ENEE ENEG ENEM ENEP ENEV ENIM ENMG ENML ENMM ENPG ENPO ENRG ENSD ENSE ENTA ENTC ENTE ENTG ENTI ENTM ENTZ ENVH ENVR ESSC EVST FAHE FARM FILM FINC FSEH GENE GEOG GEOH GOVP HIST HLPB HLTH HLTP HMGT HMSC HRMT HUMT IEXC INDG JALC JAPN JAZZ JOUR LAWS LITR LNGC LNGE LOTE MARN MATH MBIO MDWF MEDI MEDS MGMT MMST MNTR MQPR MRKT MUSC NHLT NHPE NURS NUTR OCCT OCHS OLTC ORAL PERF PHRM PHYG PHYS PMSC PODI PPMP PROP PSIO PSYC RAIL RELG SAFE SCIE SKIL SOCL SOWK SPCH SREC STAT SWHS THTR TOUR VART WELF WRIT ZOOLACCT19060 Management Accounting
Course details
This course builds on the concepts of managerial accounting introduced in first-year accounting. The course commences with a recap of some of the basic concepts previously covered, such as the contribution margin, CVP analysis and cost pools. For the first time, students will look at accounting in terms of the value chain. More specifically, students will look at some of the alternative accounting systems - operations costing and backflush costing. Other topics covered include absorption costing, variable costing, cost behaviour and cost allocation. This course also introduces the additional purposes of management accounting - provision of information for decision- making and the evaluation of past decisions. Budgeting concepts previously studied form the basis for extensive work in the area of variance analysis. Students will look at both the application and interpretation of variances.
Course at a glance
| Career: | Undergraduate |
| Credit points: | 6 |
| Requisites: | Prerequisite: ACCT 11057 |
| Student Contribution Band: | 3 |
| EFTSL: | 0.12500 |
Course availability
| Term | Campus |
|---|---|
| 2008 Term One | BDG BNE EMD FLEX GDC GLD MEL MKY NZDS ROK SHNGH SYD |
| 2008 Term Two | BNE GDC MEL NZDS SYD |
| 2008 Term Three | BNE FLEX GDC MEL NZDS SHNGH SYD |
Course evaluation reports
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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