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ACC1003 Introductory Management Accounting
Management Accounting has the purpose of identifying, measuring and communicating information to allow management and employees to make informed judgements and decisions. It is concerned with the provision of both financial and non-financial information to decision-makers. The Module provides an introduction to Management Accounting and reviews: the purposes of Management Accounting; cost terms; cost behaviours and estimation; cost accumulation/assignment techniques; job and process costing; joint and by-products costing; income effects of alternative cost accumulation systems; use of information for decision making (CVP analysis); short-term vs. longterm decision making; a brief introduction to budgeting.
ACC1004 Accounting Information Systems
The accountant's role is not simply to report on the results of past activities, but to take a proactive role in obtaining and interpreting financial and non-financial information about the organisation'scontinuing activities. That role includes understanding, developing, maintaining and improving accounting information systems. This course analyses the basic components of accounting information systems and examines how information technology affects the nature of business in general and accounting in particular. In addition to analysing technology-driven changes, the course explores how businesses are responding to an increasingly competitive environment by re examining every internal activity and the impact that this has for the accountant.
ACC2005 Management Accounting
The changing environment and the impact on management accounting systems. Traditional planning control & performance measurement: budgeting; feedback and feedforward control; behavioural aspects of control systems; standard costing. Advanced aspects of cost allocation systems. Advanced aspects of short-term decision making: the decision-making process; rational management, logical incrementalism and incrementalism; programmed and non-programmed decisions; relevant costs; limiting factors and linear programming; the learning curve; pricing decisions, profitability analysis and target costing; risk and uncertainty in decision making.
ACC3011 Advanced Management Accounting
Accounting for management control: decentralisation and control issues; transfer pricing issues. Performance measurement in manufacturing and service businesses. Performance measurement in not-for-profit organisations. Accounting for organisational control and contingency theory. Strategic cost management. Strategic management accounting.