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AC106 Introduction to Management Accounting (Half Unit)

This is a half-unit course that introduces students to fundamental principles of management accounting. The course starts with a discussion of internal decision making and then provides an introduction to management and cost accounting. This includes the discussion of key concepts of cost calculation and various techniques of costing (such as absorption and variable costing approaches), as well as other alternative costing systems relevant for decision making. The aim is to help students understand how accounting information can help managers to make crucial decisions, such as about the pricing of products or services, or even whether to offer or discontinue a product or service, or whether to expand the product/service range or to invest in new product development. In summary, this part of the course focuses on the basic knowledge of management accounting - specifically, costing.