ACB2220 Management accounting 1
Faculty of Business and Economics
ACB2220 Management accounting 1 is a level 2, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2020 in Semester 1 at Peninsula. It needs ACW1120, ACB1120, ACC1100 or ACF1100 and unlocks 4 units, leading on to 6 units in all.
- Credit points
- 6
- Offered in 2020
- Semester 1
- Peninsula
- Workload
- 144 hours
- per semester
This is the 2020 handbook entry. See the 2027 entry.
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Requisites
Before ACB2220
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After ACB2220
4 units list ACB2220 as a prerequisite or corequisite.
Equivalent units
The same content under another code. Only one of them counts.
Overview
Introduction to management accounting. Topics include: basic terms and concepts, classification and behaviour of costs, recording product cost transactions for manufacturing firms, joint and by-product spoilage and waste, apportioning joint costs for multiple products, activity-based costing and information for management decisions.
Offerings in 2020
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Peninsula | On campus |
| First semester (Fully flex) | Peninsula | Flexible |
Learning outcomes
When you finish this unit, you should be able to:
- 1
describe cost behaviour under different assumptions
- 2
compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions
- 3
apply conventional and contemporary cost management techniques used in manufacturing and service industries
- 4
explain the benefits and limitations of contemporary cost management techniques
- 5
apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACB2220.
Workload and teaching
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.
Where it fits
ACB2220 is part of 2 areas of study in the 2020 handbook.
Contacts
- Chief Examiners
- Dr John Ko
Common questions
What are the prerequisites for ACB2220?
You need ACW1120, ACB1120, ACC1100 or ACF1100 before you enrol.
What can I take after ACB2220?
ACB2220 is a prerequisite or corequisite for 4 units, including ACB3220, ACC3200, ACF3200 and ACW3220. Those lead on to 6 units in all.
When is ACB2220 offered?
In 2020, ACB2220 runs in Semester 1 at Peninsula.
How much work is ACB2220?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Which majors and minors include ACB2220?
ACB2220 is part of Accountancy.