This course, BMAN10512: Introductory Management Accounting examines how accounting information supports internal users, particularly management - in decision-making, planning, and controlling organisational activities. It introduces key management accounting concepts and practical numerical techniques, including alternative cost concepts for recording operational costs, cost-volume-profit analysis, product pricing, special decision-making, resource allocation, budgeting, standard costing, variance analysis, and the design of performance measurement systems in decentralised organisations. The course also considers the broader organisational context and the impact of accounting data on human behaviour.

Aimed at students enrolled in BA (Econ) Accounting and/or Finance pathways, BSc IBFE (International Business, Finance & Economics), BSc Accounting, or BSc Business Accounting, the course provides a foundational understanding of management accounting as a precursor to more advanced studies. By the end of the course, students will be able to explain the role of management accounting in the management process, understand cost and revenue recognition, apply cost accumulation and recording methods, and utilise accounting information for effective decision-making, planning, and control.