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 2026 in Semester 1 and Semester 2 at Clayton. It needs ACB1120, ACC1100, ACF1100, ACW1120, ACX1100, ACB1020, ACC1001, ACF1001 or ACX1001 and unlocks 5 units.
- Credit points
- 6
- Offered in 2026
- Semester 1, Semester 2
- Clayton
- Assessment
- Exam 50%
- and 3 other tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
Reviews
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Requisites
Before ACC2200
Prohibitions
You can't enrol if you have passed any of these.
Prerequisites
Pass these before you enrol.
- ACB1120Financial accounting 1No reviews yet
- ACC1100Introduction to financial accountingNo reviews yet
- ACF1100Introduction to financial accountingNo reviews yet
- ACW1120Financial accounting 1No reviews yet
- ACX1100Introduction to financial accountingNo reviews yet
- ACB1020Accounting in businessNo reviews yet
- ACC1001Accounting fundamentalsNo reviews yet
- ACF1001Accounting fundamentalsNo reviews yet
- ACX1001Accounting fundamentalsNo reviews yet
After ACC2200
5 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 2026
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Clayton | On campus |
| Second semester | Clayton | On campus |
Assessment
- Presentation10%
- Quiz / Test10%
- Written30%
- Examination50%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
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
- Tutorials24 hours
- Lectures12 hours
- Teaching approachActive learning
- Teaching approachProblem-based 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 engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective 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.
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 2026 handbook.
Contacts
- Chief Examiners
- Dr Zhiyun Gong
- Lan Nguyen
Common questions
What are the prerequisites for ACC2200?
You need ACB1120, ACC1100, ACF1100, ACW1120, ACX1100, ACB1020, ACC1001, ACF1001 or ACX1001 before you enrol. Enrolment rules also apply.
What can I take after ACC2200?
ACC2200 is a prerequisite or corequisite for 5 units, including ACB3220, ACC3200, ACF3200, ACW3220 and ACX3900.
When is ACC2200 offered?
In 2026, 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 50% of the final mark, alongside 3 other tasks.
Which majors and minors include ACC2200?
ACC2200 is part of Accounting.