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

ACC5213 Cost and Management Accounting

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce

Requisites

Pre-requisite: ACC5202

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 //www.usq.edu.au/current-students/support/computing/hardware.

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.

Course offers

Semester Mode Campus
Semester 1, 2014 External
Semester 2, 2014 External
Semester 2, 2014 On-campus Springfield
Semester 2, 2014 On-campus Toowoomba
Semester 2, 2014 Online