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AFM112 Introduction to Management Accounting

Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study
Armidale Trimester 2 Off Campus
Armidale Trimester 2 On Campus
Armidale Trimester 3 Off Campus
Intensive School(s)
Start Finish Attendance Notes
19 August 2013 20 August 2013 Non-Mandatory
16 December 2013 17 December 2013 Non-Mandatory
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites None
Co-requisites for BAdminLead students: ENCO100
Restrictions AFM212 or AFM219
Notes None
Combined Units None
Coordinator(s) Ashfaq Khan (akhan27@une.edu.au)
Unit Description

This unit is concerned with the use of management accounting information in planning and control decisions. Topics include: introduction to basic management accounting concepts; break-even analysis, cost estimation; application of these costs in short term and long term decision-making; introduction to innovations in management control systems.
Important Information

Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.

Further information
Materials Textbook information will be displayed approximately 8 weeks prior to the commencement of the teaching period. Please note that textbook requirements may vary from one teaching period to the next.
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment Assessment information will be published prior to commencement of the teaching period.
Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. employ an understanding of the theory and practice of management accounting;
  2. apply management accounting principles and techniques for locating decision opportunities and making effective business decisions;
  3. apply management accounting principles and techniques to evaluate alternative solutions to business problems, and ensure effective and efficient use of an organisation's activities and human and other resources; and
  4. apply management accounting as a tool in making effective business planning and demonstrate an awareness of ethical, social and environmental aspects of the management accounting function.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
An introductory command of the management accounting discipline will be achieved through knowledge imparted to students through the teaching and learning activities associated with the unit. This will be taught through the unit materials, assessed in the unit's assessment tasks, and practised in tutorials and through online discussions. 		True True True
2 Communication Skills
These will be taught through the unit materials, practised in tutorials and through online discussions, and assessed in the assessment tasks. 		True True True
3 Global Perspectives
Concepts and techniques of the unit are taught through the unit materials with an emphasis on global applications of the subject matter, assessed in the assessment tasks, and practised in tutorials and through online discussions. 		True True True
4 Information Literacy
Teaching and learning activities associated with the unit will enhance students' information literacy relevant to the unit. These will be taught through the unit materials, assessed in assignments and exams, and practised in tutorials and through online discussions. 		True True True
5 Life-Long Learning
Academic skills required for life-long learning will be taught through the unit materials and practised in tutorials and through online discussions. 		True True
6 Problem Solving
Teaching and learning activities associated with the unit will enhance students' problem-solving skills. These will be taught through the unit materials, assessed in the assessment tasks and practised in tutorials and through online discussions. 		True True True
7 Social Responsibility
Sustainability issues will be emphasised in day-to-day business decision-making at an introductory level. Teaching and learning activities associated with the unit will enhance students' sense of social responsibility. This will be assessed in the assessment tasks and practised in tutorials and through online discussions. 		True True True
   

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