ACC210 Management Accounting (8)

This subject examines the way in which accountants provide financial and other information for managers to use within organisations. It focuses on the design and operation of product costing systems, on the design and operation of accounting control systems, and on contemporary international accounting and management interventions to drive organisational value and to achieve world-class performance. Areas and issues covered include understanding various types of costs, overhead cost allocation issues and methodologies, spreadsheet modelling, job costing, process costing, Activity Based Costing (ABC), Just-in-Time (JIT) cost allocation issues, absorption, variable, joint and operation costing, various budgeting methodologies, standard costing, variance analysis, responsibility accounting, the international dimensions of management accounting and a range of quantitative and qualitative performance measurement methodologies.


Session 1 (30)
On Campus
Albury-Wodonga Campus
Bathurst Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Port Macquarie Campus
Wagga Wagga Campus
Albury-Wodonga Campus
Session 2 (60)
Albury-Wodonga Campus
Session 3 (90)
Albury-Wodonga Campus

Continuing students should consult the SAL for current offering details: ACC210. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System



One session


School of Accounting and Finance

Enrolment Restrictions

Not available to students who have completed ACC281 or RMBU2640. Note that completion of RMBU1645 satisfies the prerequisite for this subject.



Subject Relationships

ACC281 Similar subject content.

Incompatible Subjects


Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to apply technical, computational, and analytical skills to the design and operation of product costing and management accounting control systems;
  • be able to exercise critical thinking and judgement in identifying and solving management accounting problems.
  • be able to review, critically analyse and communicate knowledge of contemporary issues around qualitative and quantitative cost performance measurement.
  • be able to efficiently and effectively use computer spreadsheets as an aid to product costing, budgeting and performance evaluation; and
  • be able to understand and communicate the impact of cultural and international dimensions on management accounting practice.


This subject will cover the following topics:
  • management accounting functions, terms and cost flows;
  • accounting for and control of materials, labour and overhead costs;
  • activity based costing for more accurate tracing of overhead costs;
  • traditional costing systems: job costing, process costing, operation costing, joint costs, and standard costing systems;
  • alternative costing systems: variable costing, absorption costing, and Just-in-Time (JIT) costing;
  • feedforward control: comprehensive budgeting;
  • feedback control: theories of motivation, budgetary participation, flexible budgets, and standard cost variances;
  • responsibility accounting and accounting controls: organisation structure, responsibility accounting, decentralised organisations, various alternative quantitative and qualitative performance measures; and
  • application of management accounting tools in an international setting.

Indicative Assessment

The following table summarises the assessment tasks for the online offering of ACC210 in Session 3 2020. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Value %
Jupiter australia - assessment 1
Online tests
Jupiter australia - assessment 3
Final exam

The information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.