MACQUARIE UNIVERSITY

ACCG2000: Management Accounting

* Comprehensive Revision Guide and Course Notes 2024

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Macquarie University - ACCG2000: Management Accounting

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ACADEMIC YEAR 2023 - 2024

University	Macquarie University
Study Level	Undergraduate
Unit Code	ACCG2000
Unit Name	Management Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	120

* If you are studying for ACCG2000: Management Accounting - at Macquarie University, this comprehensive guide and practise test set is a must-have resource. You do not need to be an expert in the unit; you just need a basic understanding and be able to quickly recall the information that you have learned. You can use these notes as a reference to better understand the topics and improve your grades in the Class Test during the course. This updated guide helps you identify your weak areas so that you can pass these tests on your first attempt!

- This unit is the first of the two units in cost and management accounting that are required for accreditation with CPA Australia, the Chartered Accountants Australia and New Zealand (CAANZ) and the Institute of Public Accountants (IPA). The unit explains how cost information is generated and used in organisations for decision making purposes. There are three main parts to the unit: 1) using costs for decision making; 2) costing techniques (job/process costing and cost allocations); and 3) budget setting and evaluating performance against the budget. By the end of the unit, students are able to distinguish between the various product costing techniques available, solve problems by identifying and selecting appropriate courses of action, and demonstrate an understanding of budgeting techniques and the behavioural issues associated with budgeting practices.

✔ (Summary) Main topics to be covered:

Introduction & Basic cost concepts and terms
Cost Volume Profit Analysis
Product Costing Systems - Job Costing
Process Costing
Activity-Based Costing
Service Costing
Information for Decisions
Product Mix Decisions
Budgeting
Standard Costing for Control

UNIT CODE	UNIT NAME
ACCG1000	Accounting in Society
ACCG1001	Accounting and Governance
ACCG2000	Management Accounting
ACCG2024	Financial Accounting and Reporting
ACCG2051	Business and Corporations Law
ACCG3008	Corporate Accounting and Business Advisory
ACCG3020	Taxation Law and Practice
ACST1001	Finance Fundamentals
ACST2001	Financial Modelling
AFIN2050	Investments
AFIN3029	Derivative Instruments
AFIN3052	Applied Portfolio Management
AFIN3053	Advanced Corporate Finance
ECON1020	Economics and Business Strategy
ECON2003	Microeconomic Analysis and Applications
ECON2004	Macroeconomic Analysis and Applications
ECON2032	Econometric Principles
ECON2041	Introductory Econometrics
ECON3033	Econometric Methods
ECON3061	Economic and Business Forecasting
MGMT1002	Managing for Impact
MKTG1001	Marketing and Value Creation
STAT1103	Introduction to Psychological Design and Statistics
STAT1250	Business Statistics and Insights
STAT1371	Statistical Data Analysis

Macquarie University - ACCG2000: Management Accounting

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