CQUniversity Unit Profile

In Progress

Please note that this Unit Profile is still in progress. The content below is subject to change.
ACCT20076 Foundations of Management Accounting
Foundations of Management Accounting
All details in this unit profile for ACCT20076 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.
General Information


This unit introduces management accounting and enables you to explain its role in efficient resource allocation. You will be introduced to the traditional and modern approaches to costing for evaluation and effective decision making. The role of management accounting in performance evaluation is addressed in such areas as budgeting, cost-volume-profit analysis, variance analysis, job costing, process costing, and activity-based costing.


Career Level: Postgraduate
Unit Level: Level 9
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Prerequisite: ACCT20070 Accounting in Australia

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 - 2022


Attendance Requirements

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).

Class and Assessment Overview

Information for Class and Assessment Overview has not been released yet.

This information will be available on Monday 16 May 2022
Previous Student Feedback

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback from 'Have your say' - survey


1. I believe due to the current facility of online class it is a bit difficult to get engaged but other then that it is good. It would be better if we could return to face to face classes. 2. As this semester went online, we are not able to do practical questions properly like we used to do before. I think it would be better if we do more practical questions in class by discussing every steps. So more focus should be given for solving practical questions during class


In term 2, I have created breakout rooms during our weekly zoom workshops and have students of 5-6 work in groups. Students are sent into breakout rooms and work together the problems/analysis/interpretations as a group. I visit each breakout room and facilitate the discussions and then I bring the group back together and discuss the solution as a whole. I have undertaken this for the past three weeks this term (Term 2, 2020) and has worked really well so far. I also award participation marks to the groups based on my observations and this encourages the students to engage with each other.

Unit Learning Outcomes

Information for Unit Learning Outcomes has not been released yet.

This information will be available on Monday 16 May 2022
Alignment of Learning Outcomes, Assessment and Graduate Attributes

Information for Alignment of Learning Outcomes, Assessment and Graduate Attributes has not been released yet.

This information will be available on Monday 16 May 2022
Textbooks and Resources

Information for Textbooks and Resources has not been released yet.

This information will be available on Monday 16 May 2022
Academic Integrity Statement

Information for Academic Integrity Statement has not been released yet.

This unit profile has not yet been finalised.