AFM112 Introduction to Management Accounting

Updated: 29 November 2019
Credit Points 6
Location Teaching Period Mode of Study
Armidale Trimester 2 Online
Armidale Trimester 2 On Campus
Armidale Trimester 3 Online
UNE Sydney Campus Trimester 2 On Campus
Intensive School(s) None
Supervised Exam There is a supervised exam at the end of the teaching period in which you are enrolled. The paper-based exam will be held at an established exam venue, and coordinated by UNE Exams Unit.
Pre-requisites None
Co-requisites for BAdminLead students: ENCO100
Restrictions AFM212 or AFM219
Notes None
Combined Units None
Coordinator(s) Ashfaq Khan (
Unit Description

The unit is concerned with the use of management accounting information in planning and control decisions in contemporary business organisations, at a fundamental level. In addition to basic management accounting terminologies and concepts, students are introduced to problem-based learning in management accounting areas of CVP analyses, job costing and ABC systems, variance analysis, budgeting and performance evaluation techniques, and short-to-medium and long-term decision-making, under varying business scenarios.

Important Information

Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.

Further information

Materials Textbook information will be displayed approximately 8 weeks prior to the commencement of the teaching period. Please note that textbook requirements may vary from one teaching period to the next.
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment Assessment information will be published prior to commencement of the teaching period.
Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. demonstrate a fundamental knowledge of the theory and practice of the management accounting discipline with some depth in management decision-making and apply this to business-related problems at a fundamental level;
  2. use a range of cognitive and communication skills to identify, evaluate and synthesise relevant information drawn from a range of sources in order to demonstrate judgement, creative thinking and analytical skills in solving business-related problems, at a fundamental level;
  3. work independently and/or collaboratively to plan and execute tasks to enhance professional knowledge and skills; and
  4. demonstrate the ability to recognise, reflect on, and respond appropriately to a range of ethical, social or environmental issues influencing the practice of business, at a fundamental level.