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2022 unit information
MAA103
MAA202
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
1 x 3 hour seminar per week
Online independent and collaborative learning workshops 9 hours per trimester
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.
Explain the roles of management accounting and strategy within organisations, and their impacts on organisational structures, delegations and control
Prepare detailed budgets and forecasts for management purposes, explain and evaluate the budgeting process and its role in the management of organisations
Select and apply appropriate quantitative techniques to interpret costing information for business planning and control
GLO1: Discipline-specific knowledge and capabilitiesGLO4: Critical thinkingGLO5: Problem solving
Select and apply the principles and procedures to analyse and manage an organisation’s cash flow and working capital requirements
Communicate management accounting concepts and use appropriate technology to provide information to relevant stakeholders
Apply local and international codes of ethics for professional accounting in addressing business issues to inform responsible and sustainable decision making
GLO8: Global citizenship
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
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: 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.
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.
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