ACB3220 Management accounting 2
Faculty of Business and Economics
ACB3220 Management accounting 2 is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2021 in Semester 2 at Peninsula. It needs ACX2200, ACB2220, ACW2220, ACC2200 or ACF2200 and unlocks 2 units.
- Credit points
- 6
- Offered in 2021
- Semester 2
- Peninsula
- Assessment
- Exam 50%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2021 handbook entry. See the 2027 entry.
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Requisites
Before ACB3220
Prohibitions
You can't enrol if you have passed any of these.
Prerequisites
Pass these before you enrol.
After ACB3220
2 units list ACB3220 as a prerequisite or corequisite.
Enrolment rules
To be successful in this unit, background knowledge and application of maths is required at the equivalent of VCE Year 12 level. You may have satisfied this by completing relevant prerequisite unit/s, or you have covered relevant topics in your final years of secondary study. You should self-assess your maths competency prior to enrolling in this unit.
Equivalent units
The same content under another code. Only one of them counts.
Overview
Topics include the budget planning process including master budget preparation, budgeting standard costs and variance analysis, responsibility accounting, management by objectives and non-financial performance measurement, divisional performance, transfer pricing issues, program budgeting and other approaches, capital budgeting, strategic planning and control.
Offerings in 2021
| Teaching period | Campus | Mode |
|---|---|---|
| Second semester | Peninsula | On campus |
Assessment
- Within semester assessment50%
- ExaminationThreshold hurdle50%
Learning outcomes
When you finish this unit, you should be able to:
- 1
apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
- 2
analyse and make recommendations regarding the design of performance measurement and control systems
- 3
explain how behavioural implications are crucial for the effective design of performance measurement and control systems
- 4
demonstrate an ability to work independently and participate effectively in diverse group tasks.
Workload and teaching
- Lectures18 hours
- Tutorials18 hours
- Teaching approachActive learning
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.
The lecture-style instruction will cover significant points of the topics (see unit schedule), and may be used to cover a number of the set problems. It is not intended that these will cover every aspect of each topic, but rather provide a framework of the important theoretical concepts and practical issues. It is against this background that students are expected to attend workshops and participate actively.
Learning resources
Technology resources
Calculator
Where it fits
ACB3220 is part of 2 areas of study in the 2021 handbook.
Contacts
- Chief Examiners
- Mr Paul Yap
Common questions
What are the prerequisites for ACB3220?
You need ACX2200, ACB2220, ACW2220, ACC2200 or ACF2200 before you enrol. Enrolment rules also apply.
What can I take after ACB3220?
ACB3220 is a prerequisite or corequisite for 2 units, including ACF3900 and ACX3250.
When is ACB3220 offered?
In 2021, ACB3220 runs in Semester 2 at Peninsula.
How much work is ACB3220?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACB3220 have an exam?
Yes. The exam is worth 50% of the final mark, alongside 1 other task.
Which majors and minors include ACB3220?
ACB3220 is part of Accountancy.