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 306-302 Managerial Accounting

Note

Students may not gain credit for both 306-302 Managerial Accounting and 306-313 Management Control Systems.

Credit Points

12.5

HECS Band

2

Coordinator

Ms S Robertson

Prerequisites

306-201 Intermediate Managerial Accounting and 316-202 Intermediate Microeconomics.

Semester

1, repeat 2 (view timetable)

Contact

Three hours per week in seminar format

Subject Description

This subject examines issues in advanced managerial accounting and focuses on the more complex issues relating to cost control, profit analysis, performance measurement, and compensation systems. It includes the recent trends in the management of manufacturing and service organisations and the impact of these trends on managerial accounting. A conceptual framework for evaluating the role of accounting for planning and controlling activities within an organisation context is presented and both the technical and behavioural implications of management accounting systems are discussed.

Assessment

A 3-hour end-of-semester examination, assignments totalling not more than 2000 words and seminar participation. Satisfactory completion of this subject requires a 50% pass in the end-of-semester examination.

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