There are now 2 possible online modes for units:
Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.
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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.
- 6 points
Availability Location Mode Semester 1 UWA (Perth) Face to face Semester 2 UWA (Perth) Face to face Semester 1 Albany Face to face
- Details for undergraduate courses
- Level 2 core unit in the Accounting major sequence
- Level 2 elective
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) individual assessments; (2) group assignment; and (3) examination. Further information is available in the unit outline.
Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
- Unit Coordinator(s)
- Thanes Subraamanniam (Semester 1), George Shan (Semester 2)
- Unit rules
- Contact hours
- lectures/tutorials/seminars/workshops: up to 3 hours per week
- 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 one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. 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.
- Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.
Face to face
Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit is asynchronous delivery, with NO requirement for students to participate online at specific times.
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.
Not available for self-enrolment. Students access this mode by contacting their student office through AskUWA. 100% Online Unit.
NO campus face-to-face attendance. All study and assessment requirements are online only. Unit includes some timetabled activities, with a requirement for students to participate online at specific times. In exceptional cases (noted in the Handbook) students may be required to participate in face-to-face laboratory classes when a return to UWA’s Crawley campus becomes possible in order to be awarded a final grade.
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
Multiple modes of delivery. Unit includes a mix of online and on-campus study requirements. On campus attendance for some activities is required to complete this unit.