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MAA774 - Management Accounting

Unit details

Year2016 unit information
Enrolment modes:Trimester 1: Cloud (online)
Trimester 2: Cloud (online)
Credit point(s):.5
EFTSL value:0.063
Cohort rule:

(For Graduate Certificate of Chartered Accounting Foundations students only).

Unit chair:

M Tse

Prerequisite:Nil
Corequisite:Nil
Incompatible with:

MAA703, MAA752, MAA760

Contact hours:

Learning experiences are via CloudDeakin

Content

Management Accounting introduces the role of management accounting and considers the differences between management accounting and financial accounting. It then covers the flow of costs through an organisation and product costing in a manufacturing environment. There is a comparison of costing techniques looking at absorption, variable and activity based costing. Other management accounting issues covered include breakeven analysis, budgeting, standard costing and variance analysis, performance measurement and control, and capital investment evaluation.

Assessment

Examination 3 hours 100%

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