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ACC2200 · Introduction to management accounting

Official Handbook

2027 Handbook6 credit pointsLevel 2Department of Accounting

Last checked: 30 Sep 2026 UTC

Overview

This introductory management accounting unit focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision-making. Topics include: costs and cost behaviour, product costing, service costing, cost allocation techniques, cost-volume-profit analysis, and the use of cost information for management decisions.

Offerings

CampusTeaching periodMode
ClaytonSecond semesterTeaching activities are on-campus (ON-CAMPUS)
ClaytonFirst semesterTeaching activities are on-campus (ON-CAMPUS)

Assessment

The Handbook lists an examination for this unit.

#AssessmentTypeWeightHurdle
11 - PresentationPresentation10%—
22 - Quiz / TestQuiz / Test10%—
33 - WrittenWritten30%—
44 - ExaminationExamination50%—

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

  1. analyse different cost classifications and cost behaviour patterns to estimate costs within a business context
  2. evaluate costing systems and cost information relevant to business decision making
  3. apply research skills to investigate costing concepts and information relevant to business decisions
  4. communicate effectively in written and verbal forms to produce professional deliverables in a business context
  5. collaborate in teams to facilitate learning as part of business practice.

Workload

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.

ActivityDuration
Tutorials24 hours
Lectures12 hours

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