UWA Handbook 2017

Unit details

ACCT2112 Management Accounting

Credit 6 points
  Offering
(see Timetable)
AvailabilityLocationMode
Semester 1UWA (Perth)Face to face
Semester 2UWA (Perth)Face to face
Details for undergraduate courses
  • Level 2 core unit in the Accounting major sequence
  • Category B broadening unit for Bachelor of Arts, Bachelor of Science and Bachelor of Design students
  • Level 2 elective
Content This unit provides an introduction to the role of cost accounting in organisations. It focuses on the fundamental tools and approaches used for classifying and assigning the various types of costs incurred in an organisation. Tools for planning and control (including master budget, flexible budgets and variances), and cost information for decisions (including cost behaviour, decision making and relevant information) are also studied.
Outcomes Students are able to (1) appreciate how cost accounting information assists managers to make better managerial decisions; (2) undertake problem identification, analysis, research and problem solving of routine cost accounting problems; (3) communicate clearly, concisely and logically in English, both oral and written form; (4) demonstrate self-management skills and the ability to effectively work independently and in team-based situations; and (5) think and reason logically and creatively.
Assessment Typically this unit is assessed in the following ways: (1) tutorial attendance and participation; (2) mid-semester examination; and (3) final examination. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit Coordinator(s) Dr George Shan
Unit rules
Prerequisites: ACCT1101 Financial Accounting
Incompatibility: ACCT1112 Management Accounting
Contact hours lectures/tutorials/seminars/workshops: up to 3 hours per week
Unit OutlineSemester 1 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT2112/SEM-1/2017
Semester 2 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT2112/SEM-2/2017

  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
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  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.