ACC2113 Management Accounting I (FOBUS)

Semester 1 (ONC)Toowoomba (ONC)Fraser Cst (EXT)Toowoomba

Semester 2 (ONC)Toowoomba (ONC)Springfld (EXT)Toowoomba

Units 1.0 (Accounting) Band 3A

Pre-requisite: ACC1101

Students are required to have access to a personal computer, e-mail capabilities and Internet access to USQConnect. Current details of computer requirements can be found at <http://www.usq.edu.au/business/aboutfob.htm>.

Synopsis

This course focuses on the provision and use of management accounting information for planning, control and decision making. The course encourages an understanding of the management accounting function within an organisation by taking a business value chain perspective. The process of budgeting (operational and financial) and standards as an aid to management in planning and controlling business activities is explored. Also included is an analysis of cost behaviour, absorption and variable costing, a study of the principles of job and process costing systems, the application of activity based costing, as well as other facets of management accounting which support decision making.