ACCT19060 - Management Accounting

General Information

Unit Synopsis

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.


Level Undergraduate
Unit Level 2
Credit Points 6
Student Contribution Band SCA Band 4
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).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 1 - 2023

Term 1 - 2023 Profile
Term 2 - 2023 Profile
Term 3 - 2023 Profile

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).

Assessment Overview

Recommended Student Time Commitment

Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Assessment Tasks

Assessment Task Weighting
1. Online Quiz(zes) 10%
2. Practical and Written Assessment 40%
3. Take Home Exam 50%

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).

Consult the University’s Grades and Results Policy for more details of interim results and final grades

Past Exams

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Previous Feedback

Term 1 - 2022 : The overall satisfaction for students in the last offering of this course was 33.33% (`Agree` and `Strongly Agree` responses), based on a 47.06% response rate.

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.

Source: Student feedback.
Students found the online test challenging.
Students will be provided with more assistance and information to help them prepare for the online test.
Action Taken
This has been done and well accepted by students.
Source: Student Evaluation
Students want more clarity on the written and practical assessment and more feedback.
Detailed feedback was given and I have done the same in Term 2 as well. In term 2 I have ensured that the students click on the bubble to expand and read the feedback provided. I have also ensured that they share the same with the other team members as only one submission is made on behalf of the team. I believe this has helpd students.
Action Taken
Source: Student evaluation
Learning materials and relevance of the skills/knowledge in the unit scored low in the evaluations
Every care has been taken to ensure the learning material for the unit and its relevance in terms of skills and knowledge are appropriate. Topics chosen were current and to industry standards. Appropriate text books were utilised. I will await to see the response of students in Term 2, 2022 and revisit the unit again, to see if further changes are required.
Action Taken
Unit learning Outcomes

On successful completion of this unit, you will be able to:

  1. Exercise judgment under supervision to provide possible solutions to routine problems and make decisions in management accounting
  2. Integrate theoretical and technical management accounting knowledge in applying numerous cost concepts and pricing approaches to solve routine management accounting problems and to make decisions
  3. Critically apply theoretical and technical management accounting knowledge and skills to solve routine management accounting problems and make decisions.

Alignment of Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3
1 - Online Quiz(zes)
2 - Practical and Written Assessment
3 - Take Home Exam
Alignment of Graduate Attributes to Learning Outcomes
Introductory Level
Intermediate Level
Graduate Level
Graduate Attributes Learning Outcomes
1 2 3
1 - Communication
2 - Problem Solving
3 - Critical Thinking
Alignment of Assessment Tasks to Graduate Attributes
Introductory Level
Intermediate Level
Graduate Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8 9 10