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ACCT20076 - Foundations of Management Accounting

General Information

Unit Synopsis

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.

Details

Level Postgraduate
Unit Level 9
Credit Points 6
Student Contribution Band SCA Band 4
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).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 2 - 2024

Term 2 - 2024 Profile
Brisbane
Melbourne
Online
Sydney

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 Postgraduate 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

This information will not be available until 8 weeks before term.
To see assessment details from an earlier availability, please search via a previous term.

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 100.00% (`Agree` and `Strongly Agree` responses), based on a 27.27% 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 Evaluation T1, 2021
Feedback
overall, it was good, face to face class would have been much better but due to virus their are many problems even to collect resources interact with teacher and friends.
Recommendation
To make every effort to interact and engage with students more that what is normally done. It is difficult for a zoom session to be exactly like a face to face session.
Action Taken
Every effort was made to make the online delivery as interactive as possible and this was well received by the students as indicated by the student success outcomes for the unit.
Source: SUTE Unit Comments
Feedback
During study period , cqu must provide books to each and every subject to per person. Study resources such as books are limited in library.
Recommendation
At this stage Library has only one digital copy which gives access to 5 students at any given point in time. I will liaise with library to ensure this number is increased to at least 5 digital copies.
Action Taken
Nil.
Unit learning Outcomes
This information will not be available until 8 weeks before term.
To see Learning Outcomes from an earlier availability, please search via a previous term.