CO3111 - Management Accounting 2

Credit points:	03
Year:	2007
Student Contribution Band:	Band 2
Administered by:	Discipline of Accounting & Finance

Advanced study of planning and control techniques; behavioural implications of management accounting; information requirements of managerial decision models; control of decentralised enterprise and divisional performance.

Learning Outcomes

• issues pertaining to the leadership role and functions of the management accountant;
• skills required by the management accountant in planning with special reference to non-routine decisions;
• techniques and behavioural issues associated with control systems, performance evaluation and decision making in regard to cost, profit and investment centres;
• theoretical issues as they relate to real world case studies.

Graduate Qualities

• The ability to think critically, to analyse and evaluate claims, evidence and arguments;
• The ability to adapt knowledge to new situations;
• The ability to define and to solve problems in at least one discipline area;
• The ability to communicate effectively with a range of audiences;
• The ability to speak and write logically, clearly and creatively;
• The ability to calculate, produce, interpret and communicate numerical information;
• The ability to select and use appropriate IT tools;
• The ability to access and employ online technologies effectively;
• A coherent and disciplined body of skills, knowledge, values and professional ethics in at least one discipline area;
• The ability to use a variety of media and methods to retrieve, analyse, evaluate, organise and present information;
• The ability to reflect on and evaluate learning processes and products;
• The ability to learn independently and in a self-directed manner;
• A commitment to lifelong learning and intellectual development.

Prerequisites:	CO2101
Inadmissible Subject Combinations:	CO2102

Availabilities
Townsville, Internal, Study Period 2
Census Date 31-Aug-2007
Coord/Lect:	Mr Rafiuddin Ahmed.
Contact hours:	39 hours lectures - Interactive Lectures 12 hours tutorials
Assessment:	end of semester exam (60%); other exams (20%); essays (20%).
Cairns, Internal, Study Period 2
Census Date 31-Aug-2007
Coordinator:	Dr Chris Durden
Contact hours:	39 hours lectures - Interactive Lectures 12 hours tutorials
Assessment:	end of semester exam (60%); other exams (20%); essays (20%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.