Current course offerings

Please Note: Course profiles marked as not available may still be in development.

Course description

This course extends on the student's knowledge of management accounting gained in ACCT1102. Initially the course will revise and extend cost accounting concepts: relevant to planning, controlling and decision-making activities within organisations. The initial focus is on the cost accounting systems that managers use in their decisions about resource allocation and performance evaluation; especially within the manufacturing environment. We will extend upon job costing systems by studying more refined costing systems including departmental allocations and activity-based costing as well as process-based costing. We will then explore relevant costs for decision making for various real-world scenarios. The final part of the course revisits budgets and expands on this fundamental planning tool with variance analysis for performance evaluation and control.

Archived offerings