ACCT 2522 Management Accounting 1

ACCT 2522 Management Accounting 1

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Description

This course examines management accounting practices directed towards the effective use of organisational resources and focuses on three interrelated themes: first, the design and operation of management accounting systems for planning and control; second, the role of management accounting practices in supporting effective resource management and process improvement; and, third, the manner in which these practices affect and are affected by human processes within organisations. We aim to encourage critical thinking about such issues, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context. The course draws upon business practice, contemporary and international research, case studies, and the applied research experiences of course participants.

 upcoming chapters: ACCT 207 financial accounting A
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Overall Theme

This week we discuss the nature and purpose of investment in committed resources, and explore the decision relevant costs and benefits of such decisions.

Desired Learning Outcomes and Essential Reading

CAPITAL EXPENDITURE DECISIONS
After completing this topic, you should be able to:
1.   Understand the nature and purpose of capital expenditure decisions
2.   Describe a typical capital expenditure process
3.   Apply and understand the benefits/limitations of various capital budgeting techniques
4.   Understand the value of post‐implementation and post‐completion audits of capital expenditure projects
5.   Understand the conflict between using DCF for project evaluations and accrual accounting data for evaluating manager performance

You are required to suggest: Essay on The Industrial Training Experience

Essay on the Effect Of Working Capital Management On Profitability