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ACCT2102: Intermediate Management Accounting 
Comprehensive Revision Guide and Course Notes 2025 
 
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University of Queensland - ACCT2102: Intermediate Management Accounting

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ACADEMIC YEAR 2024 - 2025

University	The University of Queensland
School	Business School
Course Code	ACCT2102
Course Title	Intermediate Management Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	119

If you are studying for ACCT2102: Intermediate Management Accounting at the University of Queensland, this comprehensive guide and practice test set is essential. You don’t need to be an expert in the course - just have a basic understanding and the ability to quickly recall the key concepts. Use these notes as a reference to deepen your understanding of the topics and boost your performance in the final examination. This updated exam preparation guide will help you identify your weak areas, ensuring you pass your final exam on the first attempt.

This course extends on the student's knowledge of management accounting gained in ACCT1102. Initially the course will revise and extend cost accounting concepts: relevant to planning, controlling and decision-making activities within organisations. The initial focus is on the cost accounting systems that managers use in their decisions about resource allocation and performance evaluation; especially within the manufacturing environment. We will extend upon job costing systems by studying more refined costing systems including departmental allocations and activity-based costing as well as process-based costing. We will then explore relevant costs for decision making for various real-world scenarios. The final part of the course revisits budgets and expands on this fundamental planning tool with variance analysis for performance evaluation and control.

Main topics to be covered:

Job Costing
Job Costing Systems Refinement
Activity-Based Costing and Management
Process Costing
Cost Behaviour and CVP Analysis
Data Analytic Thinking and Prediction
Decision Making and Relevant Info
Capital Budgeting and Cost Analysis
Direct Input Variances (DM & DL)
Overhead Variances

Incompatible: ACCT2113 or 2114 or 7107.
Prerequisites: ACCT1102 or 2101 or 2111 or 2112.

COURSE CODE	COURSE TITLE
ACCT1101	Accounting for Decision Making
ACCT1110	Financial Reporting and Analysis
ACCT2102	Intermediate Management Accounting
ACCT2110	Intermediate Financial Accounting
ACCT2111	Principles of Financial Accounting
ACCT3103	Advanced Financial Accounting
ACCT3106	Analysis of Financial Statements
ECON2020	Intermediate Macroeconomics
ECON3210	Financial Markets and Institutions
FINM1415	Introduction to Finance
FINM2411	Principles of Financial Management
FINM2415	Corporate Finance
FINM2416	Asset Pricing
FINM3405	Derivatives and Risk Management
FINM3411	Applied Corporate Finance
LAWS1100	Business Law
LAWS3101	Income Tax Law
MGTS1301	Introduction to Management
MKTG1501	Foundations of Marketing
STAT1201	Analysis of Scientific Data

University of Queensland - ACCT2102: Intermediate Management Accounting

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