ACCT2112 Management Accounting
- 6 points
If this unit does not have an online alternative, then students who are presently unable to enter Western Australia and whose studies would be delayed by an inability to complete this unit, should contact the unit coordinator (details given on this page) to ascertain, on an individual case-by-case basis, if alternate arrangements can be made to support their study in this unit.
Availability Location Mode Semester 1 UWA (Perth) Face to face Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online. Semester 1 UWA (Perth) Online timetabled 100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times. Semester 2 UWA (Perth) Face to face Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online. Semester 2 UWA (Perth) Online timetabled 100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times. Semester 1 Albany Face to face Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
- Details for undergraduate courses
- Level 2 core unit in the Accounting major sequence
- Level 2 elective
- 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.
- Students are able to (1) describe the role of the management accountant in the organisation; (2) analyse cost terms and cost estimates in costing systems, including in job order costing and activity-based costing systems; (3) apply cost-volume-profit analysis techniques in decision making; (4) develop operating budgets and supporting schedules for the purpose of variance analysis, including direct cost and overhead cost variances; (5) critically analyse relevant information, including pricing information, in decision making; and (6) demonstrate ability to work in teams to develop a clear and concise written report, with supporting schedules, based on a case study containing management accounting information, for both accounting and non-accounting audience.
- Indicative assessments in this unit are as follows: (1) quizzes; (2) group assignment; and (3) 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 Thanes Subraamanniam (Semester 1), Dr George Shan (Semester 2)
- Unit rules
- ACCT1101 Financial Accounting
- ACCT1112 Management Accounting
- Contact hours
- lectures/tutorials/seminars/workshops: up to 3 hours per week
- Unit Outline
- Semester 1-2020 [SEM-1-2020]
- The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
- All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
- Unit readings, including any essential textbooks, are listed in the unit outline for each unit one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook. Reading lists and essential textbooks are subject to change each semester. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus. Copies of textbooks and other readings will be made available for students to access from the Library, online wherever possible as well as in print.