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ACT502 - Management Accounting

2026

Sector

Higher Education

Discipline

Accounting and Finance

Credit Points

Unit Level

500

Equivalent Units

(PRBA002)

Prerequisites

Must have passed 1 unit in (ACT501, PRBA001)

Incompatible

Coerequisites

Assumed Knowledge

Unit Description

This is a postgraduate unit and only available to students enrolled in postgraduate courses.

This unit introduces the technical and conceptual skills of managerial accounting and the analytical application of this knowledge in business decision making at both operational and strategic levels.

This unit provides students with the skills and expertise required to be able to use management accounting information such as cost-volume-profit analysis, costing and pricing, cost management, budgeting and planning, performance management. This unit prepares students as a decision maker within an organisation by analytically building on cost accounting information to effectively and efficiently manage organisational resources to create business value.

Unit Learning Outcomes

1.	Demonstrate advanced understanding of cost concepts, cost behaviour, cost-volume-profit analysis, and the allocation of overhead costs across cost centres, products and services.
2.	Critically evaluate the difference between the costing systems and their impacts on the decision making process.
3.	Prepare and analyse budgets and discuss their relevance in the planning and decision making processes.
4.	Apply critical thinking and autonomous judgment to activities dealing with cost information and its relevance to performance management
5.	Demonstrate cognitive and technical skills to recognise financial as well as non-financial measures in decision making.

Assessment Overview

	Assessment Task	Value (of total mark)	Related Learning Outcome/s
1.	Weekly online Quiz (multiple choice, T/F, 10 questions/15 minutes each quiz)	10%	1
2.	Mid Semester Test (4 x problem solving questions)	20%	1,2,3
3.	Written Assignment (1500 - 3000 words, task dependent)	20%	1,2,3,4,5
4.	Final Exam (closed book, 3 hours)	50%	1,2,3,4,5

Unit Availability

Year	Semester	Att Mode	Location	Learning Method	Timetable*
2026	Semester 1	Internal	CDU Sydney	OLR	View
2026	Semester 1	Internal	Danala - Education and Community Precinct	OLR	View
2026	Semester 1	External	External Studies	OLR	View
2026	Semester 2	Internal	Danala - Education and Community Precinct	OLR	View
2026	Semester 2	External	External Studies	OLR	View

* Timetable will be displayed in new tab or window depending on your browser's configuration; ensure Pop-ups are allowed for this site to view the timetable.

OLR: Internet access is required for this unit as students are required to access study materials provided on-line through Learnline. Please log into Learnline on the first day of each teaching period. For more information about Learnline, please click here.

Critical Dates

Important Dates for Students

Fee Information:
Fees and Payments
Student Services and Amenities Fees
2026 Domestic Unit Fees (PDF)
2026 Incidental Fees (PDF)