No offerings have been identified for this subject in 2015
ACC545 Management Accounting for Hospitals (8)
Abstract| The subject is designed to give students an understanding of management acounting principles. The course is designed to give students an understanding of the role of the general ledger and the part played by the financial reporting system. Topics include an introduction to management accounting; the role of the general ledger in providing financial information; budgeting; cost/volume/profit (CVP) analysis; capital budgeting and product costing. Particular emphasis is placed on the role played by these decison models within the health care industry. |
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+ Subject Availability Modes and Location
Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC545
Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
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Subject information| Duration | Grading System | School: |
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| One session | HD/FL | School of Accounting and Finance |
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Enrolment restrictions|
Available only to postgraduate students in health-related courses |
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Learning OutcomesUpon successful completion of this subject, students should:
- understand the difference between financial reporting and reporting to management
- understand the basis of decision-making using models such as CVP and net present value (NPV)
- understand the role played by budgeting in the planning, decision-making, controlling and evaluating cycle
- understand the principles of product costing and its application in the health industry |
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SyllabusThe subject will cover the following topics:
- basic accounting concepts
- the concept of cost
- budgeting
- product costing systems
- cost allocation and control
- planning and control
- responsibility accounting
- capital budgeting |
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The information contained in the 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.
