BUSN2011 Management Accounting

Later Year Course

Offered By	School of Accounting & Business Info Systems
Academic Career	Undergraduate
Course Subject	Business
Offered in	Summer Session, 2009, First Semester, 2009, Second Semester, 2009, Summer Session, 2010, First Semester, 2010, and Second Semester, 2010
Unit Value	6 units
Course Description	Technical and behavioural aspects of management accounting are considered. Topics include: cost terms and cost estimation using simple and multiple regression, conventional and modern management accounting systems, variable and absorption costing, fixed and flexible budgeting, standard costing and variance analysis, and performance measurement.
Learning Outcomes	During this course students should: learn important fundamentals and tools of management accounting, including technical aspects of cost accounting and behavioural responses to management accounting information; examine links between management accounting and decision making, planning and control; consider the relationship between management accounting and strategy; and learn to be open to new developments in management accounting knowledge and techniques and how to assess these through cost-benefit analysis
Indicative Assessment	Tutorial participation; Assignment; Mid-semester examination; Final examination.
Workload	At least three contact hours per week plus private study time.
Areas of Interest	Accounting
Requisite Statement	BUSN1002 Accounting Processes and Systems, or COMM1020 Accounting and Financial Management.
Incompatibility	Incompatible with COMM2011 Management Accounting.
Prescribed Texts	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN2011.pdf
Preliminary Reading	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN2011.pdf
Indicative Reading List	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN2011.pdf
Other Information	For further information please refer to http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN2011
Academic Contact	See http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN2011

The information published on the Study at ANU 2009 website applies to the 2009 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2008 website.