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ACCT20053  Cost & Management Accounting

This course introduces the concept of managerial 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. If you have recently completed studies in Cost & Management Accounting in an Australian undergraduate program, you are advised to seek substitution for this course if it is compulsory for your current program. Alternatively, if your program allows, you may seek exemption.

Central Queensland University Handbook
This handbook was correct as at: 07-May-2002

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