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ACCT7107
Course Administration
• Course Co-ordinator and Lecturer:
ACCT7107 Managerial Accounting and Control
Lecture 1
Introduction to Managerial Accounting; Cost Concepts & Cost Behaviour
Reading: Horngren Chapters 1 and 2
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Sandra Lazzarini
Contact details: Room 39-417; Ph 334 68047 Email: s.lazzarini@business.uq.edu.au
• Tutor:
David Wood Contact details will be advised
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An Activity for you …
In your own words, briefly answer the following questions: Do the workers, managers and executives of a business have different information needs than shareholders or external suppliers of capital? If so, why? (and what are they?)
Lecture Overview
1. Course Intro, Administration & Assessment 2. Theory of the firm 3. Managerial Accounting and Control
– Overview of “Managerial Accounting” A.Cost concepts B.Cost behaviour
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1. Course Introduction:
• Course Aims:
This course aims to enable you to: work and communicate as part of a management team providing information, analytical and critical evaluation skills to assist your organisation’s current and future costing, planning and control decisions with a focus on creating value for the organization in a constantly changing business environment.
Text and other resources
• Prescribed Text:
Horngren, Datar, and Rajan (2012). Cost Accounting: A Managerial Emphasis, 14th Edition, Pearson Prentice Hall. (Horngren)
• Resources
– Lecture notes will be provided in class and can be downloaded from the BB website – Additional readings (as required) can be downloaded from BB – Blackboard (BB): http://learn.uq.edu.au – My accounting lab (MAL) (access code available with new text purchase) www.myaccountinglab.com Registration and log-in details will be placed on BB.
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• Prerequisites – ACCT7101 – An understanding of financial accounting
Lecture 1
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ACCT7107
Lectures, Tutorials & expectations
– Lectures
• Weekly - attend your registered lecture • Note: No lectures...