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Management Accounting - ATAX0059
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Prerequisite: ATAX0010
 
 
Fee Band: 3 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

Management accounting systems are designed to provide managers in all types of organisations with information to assist them in decision making, planning and control. This course addresses how management accounting provides information to meet the organisation's and manager's compliance, control and competitive support needs. The goals of this course are to acquaint students with the fundamentals of management accounting, and to permit students to analyse the impact of choices that are made in the design, implementation and operation of management accounting systems.


Recommended Prior Knowledge

ATAX0010 Accounting 2 is a prerequisite for this course.

Course Objectives

Having completed this course, students will:
  • Understand the fundamentals of management accounting
  • Have a working knowledge of a variety of management accounting technologies available to address organisational issues
  • Appreciate the differences and linkages between management and financial accounting
  • Be competent in a variety of product costing systems and appreciate their uses and limitations
  • Understand the role of budgets in organisational functioning and be able to prepare a set of operating budgets and a master budget
  • Prepare segment performance reports and evaluate segment performance and related issues
  • Analyse interdependencies using your understanding of cost allocation and transfer pricing techniques
  • Prepare budget reports for assessing cost performance
  • Analyse the behavioural effects of budgetary processes, including both functional and dysfunctional effects flowing from the use of accounting controls.

Main Topics

  • An overview of management accounting
  • Cost concepts, behaviour and analysis
  • Product costing systems
  • Accounting information and decision making
  • The master budget
  • Performance management

Assessment

As a guide, 2008 assessment was:
Assignment - 25%
My eLearning Vista MCQ Quizzes, 3 quizzes (5% each) - 15%
Final Exam, Open book, 2 hours duration - 60%

Course Texts

Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html

URL for this page:

© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.