Studying online

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Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Units available in Online Restricted mode have been adapted for online study only for those students who require the unit to complete their studies and who are unable to attend campus due to COVID border closures. To be enrolled in a unit in Online Restricted mode, students should contact their Student Advising Office through askUWA and include which of the below criteria applies:

  • You are a student who is currently offshore and unable to enter Australia.
  • You are a student in Australia who is impacted by state or regional border closures.

Click on an offering mode for more details.

ACCT3203 Contemporary Managerial Accounting

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Semester 2OnlineOnline Restricted
Semester 2UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • Level 3 elective
Content
This unit focuses on the strategic aspects of management planning and control for profit seeking firms and examines the contribution management accounting makes in setting and maintaining organisational direction. Topics include the development of performance measurement and evaluation systems within decentralised firms; the use of financial and non-financial performance measures for evaluating business unit performance; pricing intra-organisational exchanges; the cost allocation problem; and contemporary topics such as strategic cost management, customer profitability analysis and investment in new technology.
Outcomes
Students are able to (1) demonstrate an understanding of how management accounting information assists managers to make effective planning and controlling decisions through in-depth knowledge of management accounting concepts and techniques; (2) apply management accounting techniques to various types of manufacturing businesses that assist in decision making; (3) critically analyse problems that may arise in manufacturing and service businesses; (4) evaluate solutions to problems to arrive at reasonably logical decisions in management accounting; (5) communicate clearly, concisely and logically, both orally and in written form; and (6) demonstrate an ability to work effectively in teams.
Assessment
Indicative assessments in this unit are as follows: (1) Student participation & Quizzes; (2) group assignment and verbal presentation; 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 Thanesvary Subraamanniam
Unit rules
Prerequisites:
ACCT1112 Management Accounting or ACCT2112 Management Accounting
Co-requisites:
Nil.
Incompatibility:
ACCT2203 Contemporary Managerial Accounting
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.