ACC3114 Management Accounting II (FOBUS)

Units 1.0 (Accounting) Band 3A

Pre-requisite: ACC2113

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/student/computerreq.htm>.

Synopsis

This course comprises an extension of some topics studied in Management Accounting I, as well as an expansion into other areas. Extensions include pricing decisions, customer profitability analysis, mix variances, joint product costing and spoilage/rework. Quantitative models such as PERT/Cost budgeting and linear programming are introduced. The course also explores impacts on Management Accounting of contemporary management philosophies and techniques in relation to JIT, quality, transfer pricing, performance measurement and questions the relevance of various aspects of traditional management accounting.