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ACCT11-102: Management Accounting


This subject is designed to develop the management accounting skills to address the contemporary business environment imperatives of customer value, technology-driven solutions and knowledge-based organisations. The first part of this subject provides students with a framework for analysing the unique cost and revenue structures of a business to facilitate managerial planning, control and decision making. The second part of this subject focuses on the strategic implications of managerial accounting information to reflect organisational values.

Subject details

FacultyBond Business School
Semesters offered
  • September 2022 [Standard Offering]
  • May 2023 [Standard Offering]
  • September 2023 [Standard Offering]
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2022: $5,260
  • Commencing in 2023: $5,400

Learning outcomes

1. Explain the purpose of management accounting, the role of business strategy, and the different types of business structures and their implications for delegation of authority and control. 2. Apply traditional and contemporary costing systems, pricing strategies, accounting methods, and quantitative techniques to support management decision making. 3. Prepare budgets and forecasts for management purposes and explain the role of budgets in managerial planning and control. 4. Formulate solutions, supported by appropriate analytical and quantitative techniques using spreadsheets and relevant business databases, to organisational strategy, planning, control, and performance evaluation problems. 5. Apply the principles and procedures involved in analysing and managing an organisation’s cash flow and working capital requirements. 6. Resolve ethical conflicts by applying the standards, ethics, and professional values of the accounting profession. 7. Demonstrate the ability to initiate, plan and execute a group project in collaboration with others.

Enrolment requirements

Requisites: ?


Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Assumed Prior Learning (or equivalent):

Basic spreadsheet skills are required for learning activities

Restrictions: ?

Anti-requisites: ?

  • ACCT12-200 Cost Management Systems

Subject outlines

Subject dates

Standard Offering
Enrolment opens20/03/2022
Semester start16/05/2022
Subject start16/05/2022
Cancellation 1?30/05/2022
Cancellation 2?06/06/2022
Last enrolment29/05/2022
Withdraw – Financial?11/06/2022
Withdraw – Academic?02/07/2022
Teaching census?10/06/2022
Standard Offering
Enrolment opens17/07/2022
Semester start12/09/2022
Subject start12/09/2022
Cancellation 1?26/09/2022
Cancellation 2?03/10/2022
Last enrolment25/09/2022
Withdraw – Financial?08/10/2022
Withdraw – Academic?29/10/2022
Teaching census?07/10/2022