ACC2001 Management Accounting

SUBJECT INFORMATION

SUBJECT CODE

ACC2001

SUBJECT CREDITS

5

SUBJECT OWNER

AIHE Business School

SUBJECT LEVEL

Undergraduate

TOTAL COURSE CREDIT POINTS

120

OFFERED EXTERNALLY

Yes

ELECTIVE SUBJECT

Yes

 

EFTSL*

0.125

* Equivalent Full time Study Load

 

NOTE

This offering may not be scheduled in every study period. Please refer to the time table for further details.

 

Subject Description

This subject is designed to provide students with the knowledge and skills to use management accounting information to inform business decisions. The emphasis is on understanding and interpreting management accounting information but to do this, students are required to generate the information as well. Students will gain an appreciation for how costing information is generated, the underlying assumption behind and limitations of such information and how to interrogate and interpret the information. In addition to the traditional costing functions of management accounting, the forward planning and control aspects of management accounting information are also explored. Students are required to apply numerical and analytical skills to budgeting, planning and control.

Textbook(s)

Eldenburg, L.G., Brooks, A., Oliver, J., Vesty, G., & Wolcott, S. (2017) Management Accounting, 3nd Edition, John Wiley and Sons Australia Ltd, Australia.

Teaching Method

Semester Study Period: 3 hour Face-to-face sessions x 12 weeks + 2 hours self study/ assessment x 2 weeks plus personal study hours Winter or Summer School: 7 hours Face-to-face sessions x 5 weeks plus personal study hours

Prerequisite(s)

  • ACC1001 Accounting for Managers
  • ECO1001 Business Economics and
  • BUS1003 Business Mathematics and Statistics.

Assessment

Task

Length

Duration

Weighting

Costing Exercises (Individual assessment)

   

20% (10% Each)

Test

   

25%

Excel based budgeting assignment (Individual assessment).

   

25%

End of semester test

 

2 hours plus 10 minutes reading time

30%

Fees

Fees for international and domestic students are published in the AIHE's schedule of fees and charges. Scholarships maybe available.

Adelaide Institute of Higher Education (AIHE) is registered as an Institute of Higher Education with the Tertiary Education Quality and Standards Agency (TEQSA), the Australian Government regulator for Higher Education. AIHE delivers fully accredited undergraduate and postgraduate degrees to domestic and international students that are recognised under the Australian Qualifications Framework (AQF).

TEQSA Provider Number: PRV14326
TEQSA Provider Category: Institute of Higher Education
CRICOS Provider Code: 03763K
ABN: 54 618 241 802

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