ACF3200 Management accounting
Faculty of Business and Economics
ACF3200 Management accounting is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2022 in Semester 1 and Semester 2 at Caulfield. It needs ACF2200, ACW2220, ACB2220, ACX2200 or ACC2200 and unlocks 2 units.
- Credit points
- 6
- Offered in 2022
- Semester 1, Semester 2
- Caulfield
- Assessment
- Exam 50%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2022 handbook entry. See the 2027 entry.
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Requisites
Before ACF3200
Prohibitions
You can't enrol if you have passed any of these.
Prerequisites
Pass these before you enrol.
After ACF3200
2 units list ACF3200 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
This unit focuses on the provision and use of management accounting information for management planning and control in organisations. Technical and behavioural issues related to budgeting, variance analysis, performance measurement, and value chain management are considered.
Offerings in 2022
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
| Second semester | Caulfield | On campus |
Assessment
- Within semester assessment50%
- ExaminationThreshold hurdle50%
Learning outcomes
When you finish this unit, you should be able to:
- 1
apply management accounting techniques to enable managers to measure and enhance organisational performance
- 2
analyse and make recommendations regarding the design of management accounting systems
- 3
critically evaluate management accounting systems in terms of their behavioural implications
- 4
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
- 5
enhance your ability to work effectively in a group.
Workload and teaching
- Tutorials18 hours
- Lectures18 hours
- Teaching approachResearch activities
- Teaching approachActive learning
- Teaching approachCase-based 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.
This unit allows students to develop their research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
This unit engages students in actively applying their knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit includes case-based teaching, where students apply their knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but students need to work together to examine, analyse and make decisions to resolve the situation.
Learning resources
Required resources
City campus:
Langfield-Smith, K., Thorne, H., Smith, D., & Hilton, R. W. (2018). Management Accounting: Information for creating and managing value (8th ed.). McGraw-Hill Australia Pty Ltd.
Technology resources
The only Faculty approved calculators permitted in tests and examinations for all Australian campuses and locations is the HP10bII+ or Casio FX82 (any suffix).
Where it fits
ACF3200 is part of 2 areas of study in the 2022 handbook.
Contacts
- Chief Examiners
- Dr Carly Moulang
- Dr Prabanga Thoradeniya
Common questions
What are the prerequisites for ACF3200?
You need ACF2200, ACW2220, ACB2220, ACX2200 or ACC2200 before you enrol. Enrolment rules also apply.
What can I take after ACF3200?
ACF3200 is a prerequisite or corequisite for 2 units, including ACX3250 and ACX3900.
When is ACF3200 offered?
In 2022, ACF3200 runs in Semester 1 and Semester 2 at Caulfield.
How much work is ACF3200?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACF3200 have an exam?
Yes. The exam is worth 50% of the final mark, alongside 1 other task.
Which majors and minors include ACF3200?
ACF3200 is part of Accounting.