AFM112 Introduction to Management Accounting

Updated: 19 August 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

Prescribed Material


Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.

Horngren's Cost Accounting: A Managerial Emphasis

ISBN: 9781488612640
Horngren, C. and others, Pearson 3rd ed. 2018

Note: This book is also available as an eBook (ISBN: 9781488619861). In addition please note that MyAccountingLab is not used directly in teaching, however, it is a good additional practice resource for students.

Text refers to: Trimester 2 and 3, On Campus and Online

Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Title Exam Length Weight Mode No. Words
Compulsory Assignment 1 20%
Assessment Notes

Practical/calculation focused task and short answer questions. Word length is not applicable due to the statistical nature of the questions.

Relates to Learning Outcomes (LO)

LO: 1,2 and 4

Compulsory Assignment 2 20%
Assessment Notes

Practical/calculation focused task and short answer questions. Word length is not applicable owing to the statistical nature of the questions.

Relates to Learning Outcomes (LO)

LO: 1-4

Compulsory Tutorial 0% On Campus
Assessment Notes

On-campus students must attend and participate in the discussions in at least 70% of the tutorials.

Relates to Learning Outcomes (LO)

LO: 1-4

Compulsory Final Examination 2 hrs 15 mins 60%
Assessment Notes

Students must obtain at least 50% in the final exam and 50% overall in the unit to receive a pass (or better) in the unit.

Relates to Learning Outcomes (LO)

LO: 1-4

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.