P Gregory
4 points · 24 lecture hours and 12 tutorial and computing laboratory hours · First semester · Caulfield
Objectives Students should understand the information content of financial statements; the commonly used product costing systems and their limitations; the fundamental importance of costing and budgeting information in management decision making; the specialised vocabulary of the management accounting profession.
Synopsis The subject is an introduction to financial planning and control; the structure and content of financial statements; analysis of financial statements; accounting and costing terminology; costing systems; modern cost management techniques; budgeting and flexible budgets; standard costing systems.
Assessment Examination (3 hours): 60% · Assignments: 40%
Prescribed texts
Clarke B Cost accounting 2nd edn, Smart Centre,
Monash U, 1994
Horngren C, Foster G and Datar S Cost accounting 9th edn, Prentice-Hall,
1997