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 2026 in Semester 1 and Semester 2 at Caulfield. It needs ACC2200, ACF2200, ACW2220, ACB2220 or ACX2200 and unlocks 1 unit.
- Credit points
- 6
- Offered in 2026
- Semester 1, Semester 2
- Caulfield
- Assessment
- Exam 45%
- and 2 other tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before ACF3200
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After ACF3200
1 unit 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, performance measurement, and value chain management are considered.
Offerings in 2026
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
| Second semester | Caulfield | On campus |
Assessment
- Project45%
- Quiz / Test10%
- Examination45%
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
apply management accounting techniques to measure and enhance organisational performance
- 2
analyse, create 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 management accounting topics
- 5
demonstrate an ability to participate effectively in group tasks.
Workload and teaching
- Lectures12 hours
- Tutorials24 hours
- Teaching approachActive learning
- Teaching approachProblem-based learning
- Teaching approachCase-based teaching
- Teaching approachResearch activities
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.
This unit includes case-based teaching, where you 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 you need to work together to examine, analyse and make decisions to resolve the situation.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
Learning resources
Required resources
Management Accounting, 9th Edition (2021) Information for creating and managing value By Kim Langfield-Smith, David Smith, Paul Andon, Prof Ronald W. Hilton, Helen Thorne. 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
ACF3200 is part of 2 areas of study in the 2026 handbook.
Contacts
- Chief Examiners
- Wanjia Zhao
- Dr Prabanga Thoradeniya
Common questions
What are the prerequisites for ACF3200?
You need ACC2200, ACF2200, ACW2220, ACB2220 or ACX2200 before you enrol. Enrolment rules also apply.
What can I take after ACF3200?
ACF3200 is a prerequisite or corequisite for 1 unit, including ACX3900.
When is ACF3200 offered?
In 2026, 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 45% of the final mark, alongside 2 other tasks.
Which majors and minors include ACF3200?
ACF3200 is part of Accounting.