units

ACW2020

Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

LevelUndergraduate
FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedMalaysia First semester 2014 (Day)
Malaysia Second semester 2014 (Day)

Synopsis

Introduction to management accounting. Topics include: basic terms and concepts, classification and behaviour of costs, recording product cost transactions for manufacturing firms, joint and by-product spoilage and waste, apportioning joint costs for multiple products, activity-based costing and information for management decisions.

Outcomes

The learning goals associated with this unit are to:

  1. describe cost behaviour under different assumptions
  2. compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions
  3. apply conventional and contemporary cost management techniques used in manufacturing and service industries
  4. explain the benefits and limitations of contemporary cost management techniques
  5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACW2020.

Assessment

Within semester assessment: 40%
Examination: 60%

Chief examiner(s)

Workload requirements

Minimum total expected workload equals 144 hours per semester

Prerequisites

Students must have passed AFG1000, ACG1000, ACW1002 or AFW1002 before undertaking this unit.

Prohibitions