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Understanding, production and use of management accounting information, including cost behaviour, budgeting, variances and performance evaluation, relevant costs for decision making, pricing, product costing, treatment of overhead and allocations.
The MProfAcct is open to graduates who have a bachelor's degree in any discipline and wish to obtain a post graduate qualification in accounting.
|Paper title||Management Accounting|
|Teaching period||Semester 1 (On campus)|
|Domestic Tuition Fees (NZD)||$1,113.72|
|International Tuition Fees (NZD)||$5,177.04|
- BSNS 107, ACCT 222
- Limited to
Bachelors degree in any discipline with minimum of a B+ grade average.
Applicants for whom English is not their first language must have an IELTS (Academic) score of 6.5 with no band less than 6.
- Teaching staff
- Paper Structure
- Management Accounting forms one part of a set of three papers. These are designed to be taken concurrently as preparation for a full year of subsequent study.
- Teaching Arrangements
- Lectures, tutorials and directed reading.
- Textbooks are not required for this paper.
- Course outline
- View the course outline for ACCT 422
- Graduate Attributes Emphasised
- Critical thinking, Self motivation.
View more information about Otago's graduate attributes.
- Learning Outcomes
- This paper is proposed as an essential element of the MProfAcct qualification. As
a conversion course to enable students to seek professional accreditation, there is
a need to provide a range of required study topics.
This paper focuses on the nature and use of managerial accounting techniques, including management accounting's contribution to sound business decision-making. As well, the paper provides compulsory prerequisite knowledge for subsequent advanced-level papers.
Related undergraduate coverage of the same topics requires at least two full 18-point papers and two semesters. This combines the topics into a single semester paper, especially designed for the MProfAcct. The volume and intensity of study required will present a significant challenge, appropriate for more mature, postgraduate students.