USQ LogoCourse specification
The current and official versions of the course specifications are available on the web at http://www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

ACC3114 Management Accounting II

Units : 1
Faculty or Section : Faculty of Business
School or Department : School of Accounting, Economics and Finance
Version produced : 8 March 2013

Requisites

Pre-requisite: ACC2113

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at <http://www.usq.edu.au/ict/students/standards/default.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.

Course offers

Semester Mode Campus
Semester 1, 2011 External