• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Course subject Business
  • Areas of interest Accounting
  • Academic career UGRD
  • Course convener
    • Dr Wei Zeng
  • Mode of delivery In Person
  • Offered in First Semester 2020
    Second Semester 2020
    See Future Offerings

This course provides students with an appreciation of management accounting concepts related to decision-making, planning and control. The course introduces a range of management accounting tools, including job and process costing, activity based costing, budgeting and variance analysis, and the balanced scorecard. The course also introduces the application of management accounting tools for the purpose of pricing, cost allocation, budgetary control, and performance evaluation.  Students will learn how to assess these through cost-benefit analysis.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

  1. demonstrate an understanding of the management accounting tools, including cost accounting system, budgeting system and performance measurement system;
  2. apply management accounting tools for the following purposes: cost allocation, budgetary control, performance evaluation, pricing and cost management;
  3. appraise the costs and benefits of different conventional and modern costing systems (e.g., absorption and variable costing, standard costing, activity-based costing);
  4. demonstrate an appreciation of the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting;
  5. collaborate with team members for successful completion of assigned tasks.

Other Information

Indicative Assessment

  1. Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course (null) [LO null]

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Workload

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

Inherent Requirements

Not applicable

Requisite and Incompatibility

To enrol in this course you must have completed BUSN1002

Prescribed Texts

Students are expected to have previewed the relevant reading(s) prior to each lecture. There  are other texts for an alternative coverage of the material.

Majors

Minors

Fees

Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
3
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

Units EFTSL
6.00 0.12500
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

The list of offerings for future years is indicative only.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
2326 24 Feb 2020 02 Mar 2020 31 Mar 2020 29 May 2020 In Person N/A

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
7303 27 Jul 2020 03 Aug 2020 31 Aug 2020 30 Oct 2020 In Person N/A

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions