ACC2200 Introduction to management accounting
Faculty of Business and Economics
ACC2200 Introduction to management accounting is a level 2, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2025 in Semester 1 and Semester 2 at Clayton. It needs ACW1120, ACF1001, ACX1100, ACX1001, ACC1100, ACB1020, ACF1100, ACC1001 or ACB1120 and unlocks 4 units, leading on to 5 units in all.
- Credit points
- 6
- Offered in 2025
- Semester 1, Semester 2
- Clayton
- Assessment
- Exam 100%
- and 4 other tasks
- Workload
- 144 hours
- per semester
This is the 2025 handbook entry. See the 2027 entry.
Reviews
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Requisites
Before ACC2200
Prerequisites
Pass these before you enrol.
- ACW1120Financial accounting 1No reviews yet
- ACF1001Accounting fundamentalsNo reviews yet
- ACX1100Introduction to financial accountingNo reviews yet
- ACX1001Accounting fundamentalsNo reviews yet
- ACC1100Introduction to financial accountingNo reviews yet
- ACB1020Accounting in businessNo reviews yet
- ACF1100Introduction to financial accountingNo reviews yet
- ACC1001Accounting fundamentalsNo reviews yet
- ACB1120Financial accounting 1No reviews yet
Prohibitions
You can't enrol if you have passed any of these.
After ACC2200
4 units list ACC2200 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 Higher 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
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, service costing, cost allocation techniques, cost-volume-profit analysis, and the use of cost information for management decisions.
Offerings in 2025
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Clayton | On campus |
| Second semester | Clayton | On campus |
Assessment
- Within semester assessment50%
- Examination50%
- Presentation10%
- Quiz / Test10%
- Written30%
- Examination50%
Learning outcomes
When you finish this unit, you should be able 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
apply critical thinking, problem solving and communication skills to individual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit.
Workload and teaching
- Lectures12 hours
- Tutorials24 hours
- Teaching approachProblem-based learning
- 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. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
Learning resources
Required resources
Langfield-Smith, K., Smith, D., Andon, P. & Thorne, H. (2022) , Management Accounting: Information for creating and managing value, 9th Edition. McGraw Hill
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.
Where it fits
ACC2200 is part of 2 areas of study in the 2025 handbook.
Contacts
- Chief Examiners
- Mr James Sewell
Common questions
What are the prerequisites for ACC2200?
You need ACW1120, ACF1001, ACX1100, ACX1001, ACC1100, ACB1020, ACF1100, ACC1001 or ACB1120 before you enrol. Enrolment rules also apply.
What can I take after ACC2200?
ACC2200 is a prerequisite or corequisite for 4 units, including ACB3220, ACC3200, ACF3200 and ACW3220. Those lead on to 5 units in all.
When is ACC2200 offered?
In 2025, ACC2200 runs in Semester 1 and Semester 2 at Clayton.
How much work is ACC2200?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACC2200 have an exam?
Yes. The exam is worth 100% of the final mark, alongside 5 other tasks.
Which majors and minors include ACC2200?
ACC2200 is part of Accounting.