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ACT202 - Management Accounting

2021

Sector

Higher Education

Discipline

Accounting and Finance

Credit Points

Equivalent Units

CMA202

Prerequisites

Must have passed 1 units in {ACT102, BCO103, CMA100, CMA101}

Incompatible

Assumed Knowledge

Unit Description

This unit builds upon the basic accounting knowledge developed in ACT102 or equivalent introductory accounting unit by developing knowledge of costing techniques and placing those techniques in more complex environments. The successful study of this unit will provide the ability to apply the principles of cost-volume-profit analysis, absorption costing, variable costing, process costing, job costing, standard costing, variance analysis and budgeting. The application of the techniques will relate to both large manufacturing firms and service organisations.

Text Book

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Unit Learning Outcomes

1.	Apply basic management accounting techniques to organisational planning and decision making.
2.	Demonstrate an understanding and application of cost-volume-profit analysis techniques.
3.	Demonstrate an understanding of job costing, process costing, standard costing including the use of equivalent units and joint costing.
4.	Prepare operating budgets and understand the behavioural issues related to budget development.
5.	Apply the techniques of variable, absorption and relevant costing methods to the preparation of income statements and their use in decision making.

Assessment Overview

	Assessment Task	Value (of total mark)	Related Learning Outcome/s
1.	Online Weekly Quizzes (5-20 questions)	10%	2,3
2.	Written Assignment - Short answer and practical application questions (2000-4000 words)	40%	1,2,3,4,5
3.	Final Exam (closed book, 3 hours)	50%	1,2,3,4,5

Unit Availability

Year	Semester	Att Mode	Location	Learning Method	Timetable*
2021	Semester 1	Internal	CDU Waterfront Darwin	OLR	View
2021	Semester 1	External	External Studies	OLR	View
2021	Semester 2	Internal	CDU Waterfront Darwin	OLR
2021	Semester 2	External	External Studies	OLR

* 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

2021 Domestic Unit Fees (PDF)