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Online unit

Management Accounting 1

Overview of the unit

Unit code: ACC20011
Duration: 1 Teaching Period
Contact hours: Recommended 8 hours of study per week

About this unit

This unit aims to introduce students to the role of accounting in the planning and decision-making functions of the management process.

Content

Topics covered include: Basic cost concepts, cost-volume-profit analysis, cost allocation issues, budgeting, profitability analysis, and the analysis of costs for decision-making. Throughout the unit students will be encouraged to: Utilise microcomputer-based techniques for solving problems; focus on the relevance of accounting information to management information needs; critically evaluate traditional management accounting theory and practice against the contemporary literature on activity-based costing and new technologies.