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18 NQF credits at level 6

Course convener: J De Villiers

Course entry requirements: ACC1006F/S Financial Accounting or approved equivalent.

Course outline:

An introduction to the discipline of Management Accounting; the analysis of cost systems, cost

classification and cost behaviour; product costing including job costing and process costing; the

allocation of costs from service departments; absorption and variable costing; activity based costing;

cost-volume-profit relationships; relevant costing and cost benefit analyses; budgeting systems;

standard costing and flexible budgeting.

DP requirements:

Attendance at and submission of a minimum of 75% of tutorials AND a weighted average of 40%

for class tests (excluding objective tests)


Coursework: 40%

Exam: 60%

Last updated : 13 Jan 2016

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