CQUniversity Unit Profile

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ACCT20076 Foundations of Management Accounting
Foundations of Management Accounting
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The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
General Information

Overview

This unit introduces management accounting and enables you to explain its role in efficient resource allocation. You will be introduced to the traditional and modern approaches to costing for evaluation and effective decision making. The role of management accounting in performance evaluation is addressed in such areas as budgeting, cost-volume-profit analysis, variance analysis, job costing, process costing, and activity-based costing.

Details

Career Level: Postgraduate
Unit Level: Level 9
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Prerequisite: ACCT20070 Accounting in Australia

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

Offerings For Term 1 - 2025

Brisbane
Melbourne
Online
Sydney

Attendance Requirements

All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

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Class and Assessment Overview

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This information will be available on Monday 13 January 2025
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Unit Learning Outcomes

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Alignment of Learning Outcomes, Assessment and Graduate Attributes

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Textbooks and Resources

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This information will be available on Monday 17 February 2025
Academic Integrity Statement

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This unit profile has not yet been finalised.