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Management Accounting

Unit code: BAO2204 | Study level: Undergraduate
Credit points
12
(One credit point is usually equivalent to one hour of study per week)
Location
City Campus
City Flinders
Footscray Park
Online Real Time
VU Sydney
Prerequisites
BAO1101 - Accounting for Decision Making
(Or equivalent to be determined by unit coordinator)
Overview
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Overview

This is the second specialist accounting unit in the Bachelor of Business (Accounting), and (Banking and Finance). The unit is concerned with the multi-faceted challenges facing the function of management accounting in contemporary organisations. The students will be equipped with the specialist knowledge and relevant technical skills to address these challenges. Topics include strategic planning and control, operational planning and control, cost system design, evaluation of product/service costing methodologies and sustainability. Students will engage in a range of learning activities involving readings, research, exercises, guided discussions, and case study analysis.

Learning Outcomes

On successful completion of this unit, students will be able to:

  1. Create management reports demonstrating understanding of specialised knowledge that assist senior management to control routine and non-routine business performance;
  2. Appraise information contained in management reports and present and defend suggestions about possible corrective action;
  3. Adapt a range of principles and complex techniques to critique management reports; and
  4. Critically evaluate and present sustainability reports of companies and their capacity to address important, complex and unpredictable problems in management accounting.

Assessment

For Melbourne campuses

Assessment type: Test
|
Grade: 15%
Online In-Class Multiple Choice Test
Assessment type: Test
|
Grade: 20%
In-Class Short Theory and Practical Questions
Assessment type: Presentation
|
Grade: 15%
Case Study Presentation
Assessment type: Examination
|
Grade: 50%
Final Exam: Practical and short theory questions

Other locations

For students studying at Henan University, Liaoning University, Sunway College Johor Bahru, Sunway College Kuala Lumpur
Assessment type: Test
|
Grade: 15%
In-Class Test (Multiple choice and/or short theory)
Assessment type: Test
|
Grade: 20%
In-Class Test (Short and practical questions)
Assessment type: Presentation
|
Grade: 15%
Case Study Presentation/Assignment
Assessment type: Examination
|
Grade: 50%
Final Exam: Practical and short theory questions

Required reading

Management Accounting: Information for Managing and Creating Value
Langfield-Smith, K., Thorne, H., and Hilton, W.R., 2018| McGraw Hill

As part of a course

This unit is not a compulsorily taken as part of any specific course. Depending on the course you study, this unit may be taken as an elective.

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