ACW2391 - Introduction to management accounting - 2018

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Faculty

Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Dr Puspavathy Rassiah (First semester)
Ms Aniza Zainol (Second semester)

Coordinator(s)

Dr Puspavathy Rassiah (First semester)
Ms Aniza Zainol (Second semester)

Unit guides

Offered

Malaysia

  • First semester 2018 (On-campus)
  • Second semester 2018 (On-campus)

Prerequisites

ACW1100 or equivalent.

Prohibitions

AFC2131, ACC2131, AFF2391, ACF2391, ACB2020, AFG2020, ACG2020, AFW2020, AFS2770, ACC2200, ACF2200

Synopsis

This introductory management accounting unit focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision-making. Topics include: costs and cost behaviour, product costing, cost allocation techniques, cost-volume-profit analysis, and the use of cost information for management decisions.

Outcomes

The learning goals associated with this unit are to:

  1. classify costs dependent on the context and purpose of related decisions
  2. analyse cost behaviour and estimate costs
  3. design, use and evaluate costing systems
  4. analyse and use cost information relevant to decision-making
  5. develop written communication skills; and apply critical thinking and problem solving skills to demonstrate the acquisition of a comprehensive knowledge of the topics covered in ACW2391.

Assessment

Within semester assessment: 40% + Examination: 60%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information