MAA262 - Management Accounting
Unit details
| Year | 2026 unit information |
|---|---|
| Enrolment modes | Trimester 1: Burwood (Melbourne), Online Trimester 2: Burwood (Melbourne), Waterfront (Geelong), Online |
| Credit point(s) | 1 |
| EFTSL value | 0.125 |
| Unit chair | Trimester 1: Vincent Bicudo de Castro Trimester 2: Thusitha Dissanayake |
| Prerequisite | MAA103 |
| Corequisite | Nil |
| Incompatible with | MAA202 |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment | 1 x 3 hour on-campus seminar (recordings provided) each week. |
| Educator-facilitated (scheduled) learning activities - online unit enrolment | 1 x 3 hour online seminar (recordings provided) each week. |
| Typical study commitment | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. |
Content
This unit provides solid foundations in core management accounting topics in the areas of costing, budgeting and performance management. Topics include introduction to management accounting in the contemporary business environment; key cost terms and concepts; traditional and modern costing methods; budgeting; standard costing and variance analysis with flexible budget; performance evaluation in divisional organisations and the balanced scorecard.
Learning outcomes
Each unit in your course is a building block towards Deakin's Graduate Learning Outcomes - not all units develop and assess every Graduate Learning Outcome (GLO).
| ULO | These are the Unit Learning Outcomes (ULOs) for this unit. At the completion of this unit, successful students can: | Alignment to Deakin Graduate Learning Outcomes (GLOs) |
|---|---|---|
| ULO1 | Explain the roles of management accounting and strategy within organisations, and their impacts on organisational structures, delegations and control. | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Prepare detailed budgets and apply techniques to interpret costing information for business planning and control. | GLO1: Discipline-specific knowledge and capabilities |
| ULO3 | Select and apply the principles and procedures to analyse and manage an organisation’s cash flow and working capital requirements. | GLO1: Discipline-specific knowledge and capabilities |
| ULO4 | Communicate management accounting concepts and use appropriate technology to provide information to relevant stakeholders. | GLO2: Communication |
| ULO5 | Apply local and international codes of ethics for professional accounting in addressing business issues to inform responsible and sustainable decision making. | GLO8: Global citizenship |
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Problem based written assignment | 1000 words + worksheet | 20% | Week 5 |
| Assessment 2: (Individual) Problem based written assignment | 1000 words + worksheet | 20% | Week 9 |
| Examination - Specified Resources | 2 hours | 60% | End-of-unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Hurdle requirements
Hurdle requirement: achieve at least 50% of the marks available on the examination (assessment) to evidence a minimum proficiency in the aligned accounting discipline learning outcomes included in this unit.
Learning resource
The texts and reading list for MAA262 can be found via the University Library.
Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Bring Your Own Device (BYOD)
To fully engage with Deakin's learning experiences, students must be able to access and use internet-connected devices as outlined in computing requirements at Deakin.
To support student success at Deakin, we have a bring-your-own-device (BYOD) learning environment that acknowledges that students and educators bring with them the digital tools they regularly use to complete academic tasks. These tools stay with you beyond the classroom, helping you to keep learning, explore ideas more deeply, and connect with knowledge in ways that matter to you.
Students requiring a loan device should visit our Loan Laptop webpage or students requiring longer-term assistance should visit our Student Financial Assistance webpage.
Unit fee information
Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.
Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.
For further information regarding tuition fees, other fees and charges, invoice due dates, withdrawal dates, payment methods visit our Current Students website.