11941 (v.2) Accounting (Managerial) 530

Area:

School of Accounting

Credits:

25.0

Contact Hours:

3.0

Seminar:

1 x 3 Hours Weekly

Prerequisite(s):

302129 (v.2) Accounting (Financial) 510 or any previous version

Syllabus:

Essentials of a system for planning and control. Operational control, cost classification for management purposes. Patterns of cost behaviour, budgeting for planning and control, responsibility accounting and performance reporting, short term decision-making including cost volume profit relationships, revenue and pricing decisions, production decisions. Long term decision-making including capital investment appraisal, decentralised organisations' transfer pricing and performance measurement, use of spreadsheet software to develop financial models.

Unit Outcomes:

On successful completion of this unit, students will have - An ability to prepare and analyse accounting data. Converted data to a usable form for decision making, and apply it in a wide range of planning, control and decision-making alternatives. Understood and applied contemporary practice in managerial accounting.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

Unit References:

No prescribed references.

Unit Texts:

Hilton, R.W. (2002), Managerial Accounting. 5th ed. International Version, McGraw Hill.

Unit Assessment Breakdown:

Final Examination 60%. Mid-Semester Test 40%. This is by grade/mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1	Y		Y
2004	Bentley Campus	Semester 2	Y		Y
2004	Bentley Campus	Summer Period	Y
2004	Dongbei Uni Econs Fin China	Trimester 1A	Y
2004	Dongbei Uni Econs Fin China	Trimester 2A	Y
2004	Dongbei Uni Econs Fin China	Trimester 3A	Y
2004	Mktg Inst of S'pore	Trimester 1A	Y
2004	Open University HK	Trimester 2A	Y