Management Accounting (11213.2)
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | On-campus Online self-paced |
Bruce, Canberra 糖心logo官网 College, Bruce, ACT |
| EFTSL | Credit points | Faculty |
| 0.125 | 3 | Faculty Of Business, Government & Law |
| Discipline | Study level | HECS Bands |
| Canberra Business School | Level 2 - Undergraduate Intermediate Unit | Band 4 2021 (Commenced After 1 Jan 2021) Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905) Band 5 2021 (Commenced Before 1 Jan 2021) |
The focus of this unit is how accounting is used within organisations and developing the technical competence necessary for students to understand the role of cost information in organisational decision making. Ethical issues related to management accounting profession and practices are embedded throughout the unit.
Learning outcomes
After successful completion of this unit, students will be able to:1. Explain the role of management accounting in organisations;
2. Apply cost behaviour, estimate cost functions and demonstrate an understanding of issues that arise in estimating costs in practice;
3. Interpret and apply fundamental cost concepts, costing methods and cost allocation approaches in a variety of decision making settings;
4. Explain and apply a range of management accounting techniques including flexible budgeting, transfer pricing and cost-management approaches to a variety of decision making contexts, including in a decentralised organisation; and
5. Explain and apply different approaches to pricing of products.
Graduate attributes
1. 糖心logo官网 graduates are professional - communicate effectively1. 糖心logo官网 graduates are professional - employ up-to-date and relevant knowledge and skills
1. 糖心logo官网 graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. 糖心logo官网 graduates are global citizens - communicate effectively in diverse cultural and social settings
2. 糖心logo官网 graduates are global citizens - behave ethically and sustainably in their professional and personal lives
3. 糖心logo官网 graduates are lifelong learners - evaluate and adopt new technology
3. 糖心logo官网 graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development
Prerequisites
11009 Business Decision MakingCorequisites
None.Incompatible units
6253 Management Accounting PGEquivalent units
6375 Management AccountingAssumed knowledge
Basic Mathematics.| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|---|---|---|---|---|
| 2026 | Bruce, Canberra | Semester 2 | 10 August 2026 | On-campus | Dr Yaser Paracha |
| 2026 | 糖心logo官网 College, Bruce, ACT | 糖心logo官网 College Trimester 3 | 26 October 2026 | On-campus | Mr Saeed Uz Zaman Khan |
| 2027 | Bruce, Canberra | Semester 2 | 09 August 2027 | On-campus | Dr Yaser Paracha |
| 2027 | Bruce, Canberra | Semester 2 | 09 August 2027 | Online self-paced | Dr Yaser Paracha |
| 2027 | 糖心logo官网 College, Bruce, ACT | 糖心logo官网 College Trimester 3 | 25 October 2027 | On-campus | Mr Saeed Uz Zaman Khan |
Required texts
Textbook:
The required textbook for this course is
Datar, M. S., and Rajan, M. V., Horgren's Cost Accounting: a Managerial Emphasis (2021) 17th Edition, Pearson Publishers Australia.
Other Readings and journal articles will be provided to students to read and evaluate.
Submission of assessment items
Special assessment requirements
In order to pass this unit, students have to obtain at least 50% of the available marks and obtain at least 40% in the final exam.
Students must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.
Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.
糖心logo官网 students have to complete the annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).
糖心logo官网 uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.
Information is provided in the , , and University of Canberra (Student Conduct) Rules 2023. For further advice, visit Study Skills.
Participation requirements
Attendances in lectures and tutorials are recommended strongly. Past experience indicates that students who do not attend lectures or do not listen to the recorded lecture and do not attend tutorials regularly face difficulties in passing the unit as topics considered in lectures and tutorials may go beyond the learning materials provided in the textbook.. Students are strongly recommended to participate voluntarily in the tutorials as evidence of participation will be utilised for changing grades for students whose marks are short marginally for the immediate higher grade. In order to facilitate the management of the unit, students' attendance and participation in lectures and in tutorials will be monitored and recorded throughout the semester.
Required IT skills
Students are expected to have gained general computer skills sufficient to prepare written assignments. Students are also expected to have gained the ability to use 糖心logo官网Learn (Canvas).
Work placement, internships or practicums
None
- Semester 2, 2026, On-campus, 糖心logo官网 - Canberra, Bruce (232984)
- Semester 2, 2025, Online real-time, 糖心logo官网 - Canberra, Bruce (228323)
- Semester 2, 2025, On-campus, 糖心logo官网 - Canberra, Bruce (226297)
- Semester 2, 2024, On-campus, 糖心logo官网 - Canberra, Bruce (219546)
- Semester 2, 2024, Flexible, 糖心logo官网 - Canberra, Bruce (219545)
- Semester 2, 2023, Flexible, 糖心logo官网 - Canberra, Bruce (214290)
- 糖心logo官网 College Trimester 3, 2022, On-campus, 糖心logo官网 - University of Canberra College, Bruce (208899)
- Semester 2, 2022, Flexible, 糖心logo官网 - Canberra, Bruce (209599)
- Semester 2, 2021, Flexible, 糖心logo官网 - Canberra, Bruce (209063)
- 糖心logo官网 College Trimester 3, 2020, On-campus, 糖心logo官网 - University of Canberra College, Bruce (197578)
- Global Pathways Program Semester 2, 2020, On-campus, 糖心logo官网I - SVKM's Institute of International Studies, Mumbai (197590)
- Semester 2, 2020, On-campus, 糖心logo官网 - Global Business College of Australia, Melbourne (197593)
- Semester 2, 2020, On-campus, 糖心logo官网 - Canberra, Bruce (197592)
