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ACCT11-102: Management Accounting

Description

This subject is designed to develop the management accounting skills to address the contemporary business environment imperatives of customer value, technology-driven solutions and knowledge-based organisations. The first part of this subject provides students with a framework for analysing the unique cost and revenue structures of a business to facilitate managerial planning, control and decision making. The second part of this subject focuses on the strategic implications of managerial accounting information to reflect organisational values.

Subject details

Type: Undergraduate Subject
Code: ACCT11-102
EFTSL: 0.125
Faculty: Bond Business School
Semesters offered:
  • May 2024 [Standard Offering]
  • September 2024 [Standard Offering]
Credit: 10
Study areas:
  • Business, Commerce, and Entrepreneurship
Subject fees:
  • Commencing in 2023: $4,050.00
  • Commencing in 2024: $4,260.00
  • Commencing in 2025: $4,460.00
  • Commencing in 2023: $5,400.00
  • Commencing in 2024: $5,730.00
  • Commencing in 2025: $5,990.00

Learning outcomes

  1. Explain the purpose of management accounting, the role of business strategy, and the different types of business structures and their implications for delegation of authority and control.
  2. Apply traditional and contemporary costing systems, pricing strategies, accounting methods, and quantitative techniques to support management decision making.
  3. Prepare budgets and forecasts for management purposes and explain the role of budgets in managerial planning and control.
  4. Formulate solutions, supported by appropriate analytical and quantitative techniques using spreadsheets and relevant business databases, to organisational strategy, planning, control, and performance evaluation problems.
  5. Apply the principles and procedures involved in analysing and managing an organisation’s cash flow and working capital requirements.
  6. Resolve ethical conflicts by applying the standards, ethics, and professional values of the accounting profession.
  7. Demonstrate the ability to initiate, plan and execute a group project in collaboration with others.

Enrolment requirements

Requisites:

Nil

Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Assumed Prior Learning (or equivalent):

Basic spreadsheet skills are required for learning activities

Restrictions:

Subject dates

  • Standard Offering
    Enrolment opens: 17/03/2024
    Semester start: 13/05/2024
    Subject start: 13/05/2024
    Cancellation 1: 27/05/2024
    Cancellation 2: 03/06/2024
    Last enrolment: 26/05/2024
    Withdraw - Financial: 08/06/2024
    Withdraw - Academic: 29/06/2024
    Teaching census: 07/06/2024
  • Standard Offering
    Enrolment opens: 14/07/2024
    Semester start: 09/09/2024
    Subject start: 09/09/2024
    Cancellation 1: 23/09/2024
    Cancellation 2: 30/09/2024
    Last enrolment: 22/09/2024
    Withdraw - Financial: 05/10/2024
    Withdraw - Academic: 26/10/2024
    Teaching census: 04/10/2024
Standard Offering
Enrolment opens: 17/03/2024
Semester start: 13/05/2024
Subject start: 13/05/2024
Cancellation 1: 27/05/2024
Cancellation 2: 03/06/2024
Last enrolment: 26/05/2024
Withdraw - Financial: 08/06/2024
Withdraw - Academic: 29/06/2024
Teaching census: 07/06/2024