Program Overview

BUS287 - Management Accounting

Overview

This unit is archived. Please refer to the end date.

Offerings

The following offerings are available for this unit:

• DUBAI-ISC-TJD-FACE2FACE-
  • Teaching period code: Trimester-TJD
  • Location: Murdoch University Dubai, UAE
  • Attendance mode: Face to Face
  • Start year: 2025
  • End year: 2025
  • Self enrol: No
• DUBAI-ISC-TMD-FACE2FACE-
  • Teaching period code: Trimester-TMD
  • Location: Murdoch University Dubai, UAE
  • Attendance mode: Face to Face
  • Start year: 2026
  • End year: 2026
  • Self enrol: No
• DUBAI-ISC-TSD-FACE2FACE-
  • Teaching period code: Trimester-TSD
  • Location: Murdoch University Dubai, UAE
  • Attendance mode: Face to Face
  • Start year: 2025
  • End year: 2025
  • Self enrol: No
• KAPLAN-SGP-TJA-MIXEDMODE-
  • Teaching period code: Trimester-TJA
  • Location: Kaplan Higher Education Academy Pte. Ltd
  • Attendance mode: Mixed Mode
  • Start year: 2025
  • End year: 2025
  • Self enrol: No
• KAPLAN-SGP-TMA-MIXEDMODE-
  • Teaching period code: Trimester-TMA
  • Location: Kaplan Higher Education Academy Pte. Ltd
  • Attendance mode: Mixed Mode
  • Start year: 2026
  • End year: 2026
  • Self enrol: No
• KAPLAN-SGP-TSA-MIXEDMODE-
  • Teaching period code: Trimester-TSA
  • Location: Kaplan Higher Education Academy Pte. Ltd
  • Attendance mode: Mixed Mode
  • Start year: 2025
  • End year: 2025
  • Self enrol: No
• MURDOCH-S2-EXT-
  • Teaching period code: Semester 2-S2
  • Location: Murdoch
  • Attendance mode: External
  • Start year: 2018
  • End year: 2024
  • Self enrol: Yes
• MURDOCH-S2-FACE2FACE-2025-ONGOING
  • Teaching period code: Semester 2-S2
  • Location: Murdoch
  • Attendance mode: Face to Face
  • Start year: 2025
  • End year: -
  • Self enrol: Yes
• MURDOCH-S2-INT-
  • Teaching period code: Semester 2-S2
  • Location: Murdoch
  • Attendance mode: Internal
  • Start year: 2018
  • End year: 2024
  • Self enrol: Yes
• MURDOCH-S2-ONLINEFLEX-2025-ONGOING
  • Teaching period code: Semester 2-S2
  • Location: Murdoch
  • Attendance mode: Online Flexible
  • Start year: 2025
  • End year: -
  • Self enrol: Yes
• MURDOCH-S2-ONLINESCHD-2025-ONGOING
  • Teaching period code: Semester 2-S2
  • Location: Murdoch
  • Attendance mode: Online Scheduled
  • Start year: 2025
  • End year: -
  • Self enrol: Yes

Requisites

Prerequisite

• BUS160: Introduction to Accounting (3 cp)
• BUS170: Foundations of Accounting (3 cp)
• BUS163: Introduction to Accounting (3 cp)

Exclusion

• BUS227: Management Accounting (4 cp)

Equivalent

• BUS236: Management Accounting and Decision Making (3 cp)

Learning Outcomes

1. Define management accounting and its role in organisational decision-making
2. Calculate and interpret cost behaviour, cost estimation, and activity analysis
3. Apply job costing and process costing to determine product costs
4. Understand and implement an activity-based costing system for a business
5. Develop and interpret master budgets and standard costs
6. Analyse cost-volume-profit relationships and make decisions
7. Evaluate and communicate performance using Balanced Scorecard and relevant costing techniques

Unit Content

1. The Changing Role of Management Accounting
2. Basic Cost Management Concepts
3. Activity Analysis, Cost Behaviour and Cost Estimation
4. Product costing & Process Costing 1
5. Product costing & Process Costing 2
6. Activity Based Product Costing & Management
7. Profit Planning & Activity Based Budgeting
8. Standard Costing: A Managerial Control Tool
9. Decision Making: Relevant Costs & Benefits
10. Cost-Volume-Profit Analysis
11. Balanced Scorecard and Performance Management

Unit Details

• Unit version: 28
• Version start date: 01/01/2025
• End date: 31/12/2024
• Owning college: College of Business
• Owning school: Accounting and Finance
• Credit points: 3
• Special unit type: Co-designed with Industry