All details in this unit profile for ACCT19060 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction
included in the profile.
This unit builds on the concepts of managerial accounting introduced in first-year accounting. The unit develops underlying concepts and applications of management accounting tools based on the traditional allocation approach and absorption costing method. Activity based costing and its use to manage activities is introduced. In this unit you will integrate theoretical and technical management accounting knowledge, exercise judgment, and employ critical thinking skills in applying management accounting concepts and tools to solve problems, make management accounting decisions and evaluate the impact of these decisions on profitability.
Career Level: Undergraduate
Unit Level: Level 2
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125
Pre-requisites or Co-requisites
Prerequisite: ACCT11081 or ACCT19084.
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit,
should drop the subsequent unit before the census date or within 10 working days of Fail grade notification.
Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability.
See details in the Assessment Policy and Procedure (Higher Education Coursework).
Offerings For Term 2 - 2021
All on-campus students are expected to attend scheduled classes –
in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory.
International students, on a student visa, must maintain a full time study load and meet
both attendance and academic progress requirements in each study period
(satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).