MAA262 - Management Accounting

Unit details

Year:

2024 unit information

Enrolment modes:Trimester 1: Burwood (Melbourne), Online
Trimester 2: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Online
Credit point(s):1
EFTSL value:0.125
Previously coded as:MAA202
Unit Chair:Trimester 1: Thusitha Dissanayake
Trimester 2: Vincent Bicudo De Castro
Prerequisite:

MAA103

Corequisite:Nil
Incompatible with:

MAA202

Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

This will include educator guided online learning activities within the unit site.

Educator-facilitated (scheduled) learning activities - on-campus unit enrolment:

1 x 3 hour on-campus seminar each week.

Educator-facilitated (scheduled) learning activities - online unit enrolment:

1 x 3 hour online seminar (recordings provided) each week.

Content

This unit provides solid foundations in core management accounting topics in the areas of costing, budgeting and performance management. Topics include introduction to management accounting in the contemporary business environment; key cost terms and concepts; traditional and modern costing methods; budgeting; standard costing and variance analysis with flexible budget; performance evaluation in divisional organisations and the balanced scorecard.

ULO These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: Deakin Graduate Learning Outcomes
ULO1

Explain the roles of management accounting and strategy within organisations, and their impacts on organisational structures, delegations and control.

GLO1: Discipline-specific knowledge and capabilities
ULO2

Prepare detailed budgets and forecasts for management purposes, explain and evaluate the budgeting process and its role in the management of organisations.

GLO1: Discipline-specific knowledge and capabilities
ULO3

Select and apply appropriate quantitative techniques to interpret costing information for business planning and control.

GLO1: Discipline-specific knowledge and capabilities
GLO4: Critical thinking
GLO5: Problem solving

ULO4

Select and apply the principles and procedures to analyse and manage an organisation’s cash flow and working capital requirements.

GLO1: Discipline-specific knowledge and capabilities
GLO4: Critical thinking
GLO5: Problem solving

ULO5

Communicate management accounting concepts and use appropriate technology to provide information to relevant stakeholders.

GLO2: Communication
ULO6

Apply local and international codes of ethics for professional accounting in addressing business issues to inform responsible and sustainable decision making.

GLO8: Global citizenship

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week
Assessment 1: (Individual) Problem based written assignment 1000 words + worksheet 20% Week 5
Assessment 2: (Individual) Problem based written assignment 1000 words + worksheet 20% Week 9
Examination - Specified Resources 2 hours 60% End-of-unit assessment period 

The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.

Hurdle requirement

Hurdle requirement: achieve at least 50% of the marks available on the examination (assessment) to evidence a minimum proficiency in the aligned accounting discipline learning outcomes included in this unit. 

Learning Resource

The texts and reading list for the unit can be found on the University Library via the link below: MAA262 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.

Unit Fee Information

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