Unit Information Management System

Contemporary Managerial Accounting (ACCT3203, SEM-2, 2017, Crawley)

UWA Business School

Unit Outline

Contemporary Managerial Accounting


SEM-2, 2017

Campus: Crawley

Unit Coordinator: Ms Thanesvary Subraamanniam

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Copying of this material by students, except for fair dealing purposes under the Copyright Act, is prohibited. For the purposes of this fair dealing exception, students should be aware that the rule allowing copying, for fair dealing purposes, of 10% of the work, or one chapter/article, applies to the original work from which the excerpt in this course material was taken, and not to the course material itself

© The University of Western Australia 2001

Unit details

Unit title Contemporary Managerial Accounting
Unit code ACCT3203 Credit points 6
Availability SEM-2, 2017 (31/07/2017 - 25/11/2017)
Location Crawley Mode Face to face

Contact details

Faculty Business School
School UWA Business School
School website http://www.business.uwa.edu.au/
Unit coordinator Ms Thanesvary Subraamanniam
Email thanesvary.subraamanniam@uwa.edu.au
Consultation hours By appointment
Tutors/ Demonstrators/ Facilitators
Unit contact hours

Lecture time:

Thursdays, 2:00pm – 4:00pm

Lecture venue:

Please refer to http://www.timetable.uwa.edu.au/ for the unit timetable
Lecture capture system LCS is implemented for this unit.
Online handbook http://handbooks.uwa.edu.au/units/unitdetails?code=ACCT3203
Unit website http://www.lms.uwa.edu.au

Unit rules

Prerequisites ACCT1112 Management Accounting; or ACCT2112 Management Accounting
Advisable prior study
Incompatibility ACCT2203 Contemporary Managerial Accounting
Approved quota

Unit description

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.


Welcome to ACCT3203 Contemporary Managerial Accounting. This is the second unit in management accounting, and builds on the concepts covered in ACCT2112 Management Accounting. It is designed to provide you with further understanding of the concepts of management accounting. These concepts provide the foundation for further and more advanced study in ACCT3206 Performance Measurement and Evaluation and ACCT3323 Strategic Management Accounting.

Unit content

The emphasis of ACCT3203 is on developing the concepts learnt in ACCT2112 Management Accounting, and introducing various techniques, ideas and approaches that may be useful in assisting managers to sustain their organisation’s competitive edge. This unit covers the following topics: cost allocation, process costing, balanced scorecard, customer profitability analysis, management control system, performance measurement, compensation, and transfer pricing.

Learning outcomes

Students are able to (1) appreciate how management accounting information assists managers to make effective planning and controlling decisions through in-depth knowledge of management accounting concepts and techniques; (2) undertake problem identification, analysis and problem solving of routine accounting problems and familiarity with the preparation of a spreadsheet software program (e.g., Microsoft Excel) through a collaborative learning project; (3) communicate clearly, concisely and logically in English, both oral and written form; (4) demonstrate the ability to effectively work independently and in team-based situations; and (5) think and reason logically and creatively.

Unit structure

For standard teaching period: lectures: 2 hours per week; tutorials: 1 hour per week

(See Timetable)

Unit schedule

WeekDate (week beginning)Lecture TopicReading ChaptersSelf-study Questions
131 JulyIntroduction to the Unit (Face-to-Face Lecture);
The Manager and Management Accounting and
An Introduction to Cost Terms and Purposes (Online Lecture)
1 and 2No tutorials
27 AugustCost Allocation (I): Allocation of Support-Department Costs, Common Costs and Revenues151-3; 1-13; 1-16; 2-1; 2-6; 2-18; 2-28; 2-36.
314 AugustCost Allocation (II): Joint Products and Byproducts1615-16; 15-21; 15-22.
421 AugustInventory Management, Just-in-Time, and Simplified Costing Methods 2016-16; 16-20; 16-30.
528 AugustStrategy, Balanced Scorecard and Strategic Profitability Analysis (Online Lecture)1220-22; 20-24; 20-26; 22-32.
64 SeptemberCustomer Profitability Analysis and Balanced Scorecard: Quality and Time
14 (pp. 572-591) and 1912-3; 12-8; 12-18; 12-20.
711 SeptemberMid-semester Exam
Tuesday, 12 September, 6:30pm
No Lecture, No tutorials
818 SeptemberProcess Costing (I): Weighted Average and First In, First Out (FIFO) Methods
17 14-29; 19-5; 19-13; 19-16.
Mid-semester study break25-29 September
92 OctoberProcess Costing (II): Spoilage, Rework, and Scrap
1817-14; 17-31; 17-33; 17-34; 17-35.
109 OctoberPerformance Measurement and Compensation2318-4; 18-12; 18-31; 18-32.
1116 OctoberManagement Control Systems and Transfer Pricing I
Team Research Assignment Due
2223-11; 23-18; 23-22
1223 OctoberManagement Control Systems and Transfer Pricing II2222-18; 22-22; 22-30.
1330 OctoberRevision - Final Exam
Pre-examination study break6 - 10 November
Semester 2 examination period11 - 25 November

Teaching and learning responsibilities

Teaching and learning strategies

In ACCT3203, students are expected to have a theoretical understanding of the concepts covered in the unit as well as solve problems related to the materials. The processes used to facilitate learning can include: solving quantitative problems, theoretical discussion and comprehensive problems/cases. The lectures in ACCT3203 are designed to provide you with a broad overview of each topic and to highlight important concepts and issues. You are expected to read the assigned chapters and readings to develop your understanding of the concepts and issues. To assist you with your learning, we will also work through some quantitative problems during lectures. In addition, you can approach the lecturer for help with unit content or queries.

Teaching and learning evaluation

You may be asked to complete two evaluations during this unit: The Student Perception of Teaching (SPOT) and the Students’ Unit Reflective Feedback (SURF). The SPOT is optional and is an evaluation of the lecturer and the unit. The SURF is completed online and is a university wide survey and deals only with the unit. You will receive an email from the SURF office inviting you to complete the SURF when it is activated. We encourage you to complete the forms as your feedback is extremely important and can be used to make changes to the unit or lecturing style when appropriate.


Participation in class, whether it is listening to a lecture or getting involved in other activities, is an important part of the learning process. It is therefore important that you attend classes. More formally, the University regulations state that ‘to complete a course or unit students shall attend prescribed classes, lectures, seminars and tutorials’.

Charter of student rights and responsibilities

The Charter of Student Rights and Responsibilities upholds the fundamental rights of students who undertake their education at the University of Western Australia.  The University's charter of Student Rights and Responsibilities is available at www.governance.uwa.edu.au/procedures/policies/policies-and-procedures?method=document&id=UP07/132

Student Guild contact details

The UWA Student Guild is the peak representative body for all students enrolled at UWA. The Guild Student Assist team (consisting of qualified social workers and counsellors) can provide independent, confidential advice on anything affecting your study, including financial, academic, and welfare matters. The Guild also offers hundreds of events, student clubs, volunteering and leadership opportunities, and member discounts. More information and contact details can be found at www.uwastudentguild.com.

Uses of student feedback


Your academic orientation includes three online units which you must complete within the first 10 weeks of your enrolment:

AACE1000 Academic Conduct Essentials (ACE)  (just this for postgraduate)
INDG1000 Indigenous Study Essentials
CARS1000 Communication and Research Skills

Information for students with disabilities

The University has a range of support services, equipment and facilities for students with a disability. If you would like to receive advice on these services please email uniline@uwa.edu.au or visit www.student.uwa.edu.au/life/health/uniaccess

Using peer feedback to assess team contributions

The online tool SPARKPLUS may be used to assess individual contributions to team work. Where Spark is used you will be required to provide feedback to, and receive feedback from, your team members. Based on a series of answers from each team member SPARKPLUS automatically produces two weighting factors: your RPF and SAPA. The use of SPARKPLUS will be explained in class and more information is available on LMS.


Assessment overview

Typically this unit is assessed in the following ways: (1) tutorial attendance and participation; (2) group assignment; and (3) examinations. Further information is available in the unit outline.

Purpose of assessment

There are a number of reasons for having assessable tasks as part of an academic program. The assessable tasks are designed to encourage you to explore and understand the subject more fully. The fact that we grade your work provides you an indication of how much you have achieved. Providing feedback on your work also serves as part of the learning process.

Assessment mechanism

#ComponentWeightDue DateRelates To Outcomes
1Tutorial assessment10%Ongoing1 - 5
2Group assignment15%16 October, 5.00pm2 and 5

(a) Mid semester exam 30%
12 September, 6:30pm
(b) Final exam 45%
Semester 2 examination period: 11 - 25 November 2017
1 - 5

Assessment items

ItemDescriptionSubmission Procedure
#1 - Tutorial assessment

The tutorials represent an important part of your learning experience in ACCT3203 Contemporary Managerial Accounting. A number of questions are assigned each week and categorized as tutorial and self-study. The 10% tutorial assessment in ACCT3203 Contemporary Managerial Accounting will be determined based on your active participation and contribution in class.

A passing tutorial mark can only be achieved if you are fully prepared prior to class and participate actively in tutorial discussions of the tutorial questions facilitated by your tutor.

Tutorial questions will be discussed in tutorials. These tutorial questions are introduced to encourage students to play an active role during tutorial sessions. These questions consist of multiple-choice type questions and/or problem-type questions, and will be available on the unit’s LMS. These tutorial questions are introduced to encourage students to play an active role during tutorial sessions. One purpose of the tutorial questions is to give you an opportunity to improve your understanding and technical competence, and to participate in the tutorials.

Suggested solutions to the weekly tutorial questions will be placed on the unit’s LMS sometime after the final tutorial session of the week concerned.

Self-study questions are also assigned each week. Suggested solutions to these self-study questions will be made available on the unit’s LMS at the commencement of the semester. Students are strongly advised not to consult the suggested solutions before they have attempted the assigned self-study questions each week.

Please note that unless extenuating circumstances apply (e.g., ill health), you must attend your allocated tutorial class. If you are unable to attend your scheduled tutorial due to extenuating circumstances, you should seek permission from the unit coordinator to attend an alternative tutorial for that week.

Please also note that students who come late and/or leave early for each tutorial session may be deemed absent.

Tutorials commence in the second week of the semester (Week commencing from Monday, 7 August, 2017). You will be placed into either Stream A or B for assessment of your participation in class and your allocated times are shown below. Please note that you are required to attend tutorials on a weekly basis.

Week Commencing
Week 1: 31 July-No tutorials
Week 2: 7 August-Both streams A and B [Administration]
Week 3: 14 August-Both streams A and B [Administration]
Week 4: 21 August-Stream A [Participation assessment begins]
Week 5: 28 August-Stream B
Week 6: 4 September-Both streams A and B
Week 7: 11 September-No tutorials [Reserved for mid-semester exam]
Week 8: 18 September-Stream A
25 -29 September: Mid-semester study break
Week 9: 2 October-Stream B
Week 10: 9 October-Stream A
Week 11: 16 October-Stream B
Week 12: 23 October-Both streams A and B
Week 13: 30 October-Revision
#2 - Group research assignmentThe group assignment requires students to work in teams of 4 students. The allocation of team membership will be done during the tutorial session. These teams will remain fixed for the semester and no student is allowed to change their team membership without prior written permission from the Unit Coordinator. The aim of the assignment is to provide students with the opportunity to work in teams, to improve their peer-teaching/learning skills, and enhance their generic skills in a team-based setting in the following areas: problem-solving, communication and interpersonal skills. It is expected that students are required to complete a peer evaluation via online SPARK for each of their team members. More details will be provided during the semester.Online via LMS
#3 - Examinations3(a) Mid-semester exam
The material covered in the mid-semester examination will be drawn from the lecture topics covered in Weeks 1 to 5 inclusive. The mid-semester examination will comprise both theoretical and practical questions. This is a closed-book exam.

Please note that no lecture or tutorial classes are scheduled in the week commencing 11 September 2017, as time is being set aside for you to prepare for the mid-semester examination.

3(b)Final Exam
This examination will be 2 hours. The material covered in the final examination will be drawn from lecture topics covered in Weeks 6 to 12 inclusive. The final examination will comprise both theoretical and practical questions. This is a closed-book exam. More details will be provided before the exam.

Academic literacy and academic misconduct

The University of Western Australia takes very seriously the matter of academic misconduct by students and has policies in place that define misconduct (including plagiarism) and the penalties that apply. The consequences for misconduct can be severe, including exclusion from the University.

All students are expected to make themselves aware of the definitions and the policies relating to academic misconduct, found at the websites below, and with any additional requirements or stipulations that may be provided by individual coordinators www.governance.uwa.edu.au/procedures/policies/policies-and-procedures?policy=UP07%2F21

Appeals against academic assessment

The full regulations governing appeals procedures are available in the University Handbook at http://rules.handbooks.uwa.edu.au/rules/student_rules/

Penalty for late submission

A penalty of 5 per cent of the total mark allocated for the assessment item is deducted per day for the first 7 days (including weekends and public holidays) after which the assigned work is not accepted. Each 24-hour block is recorded from the time the assignment is due.

 Penalty for exceeding word limit

Where an assignment exceeds the word limit, a penalty of 1 per cent of the total mark allocated for the assessment task applies for each 1 per cent in excess of the word limit.

Textbooks and resources

Recommended texts

Horngren, C T, Datar, S M, & Rajan, M 2015, Cost Accounting: A Managerial Emphasis, 15th edn, Global Edition Prentice-Hall, Upper Saddle River. ISBN 978-1-292-01822-5


Please be advised that the weekly lecture notes and lecture illustration examples will be available on the unit's LMS. It is strongly recommended that you should download these materials before attending your lectures

Suggested alternate texts

Additional texts

Technical requirements

Software requirements

Additional resources and reading

Other important information

Using peer feedback to assess team contributions

The online tool SPARKPLUS will be used to assess individual contributions to team work. You will be required to provide feedback to, and receive feedback from, your team members. Based on a series of answers from each team member SPARKPLUS automatically produces two weighting factors: your RPF and SAPA. The use of SPARKPLUS will be explained in class and more information is available on LMS at www.lms.uwa.edu.au

Standard of assessment

The Business School must ensure that the processes of assessment are fair and are designed to maintain the standards of the School and its students. The School follows the UWA marks and grades distribution:

Higher distinction






Credit pass












Failed component




The scaling of marks to ensure comparability between classes is an acceptable academic practice. The School and Board of Examiners have the right to scale marks where it is considered necessary to maintain consistency and fairness.

Quality assurance

Your assessed work may also be used for quality assurance purposes, such as to assess the level of achievement of learning outcomes as required for accreditation and audit purposes. The findings may be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential, and the outcome will not affect your grade for the unit.

Approved calculators for examinations

The University permits only the use of calculators in examinations when the calculator has an approved sticker and the examiner permits their use.  If the student does not have an approved sticker on their calculator, they will not be permitted to use the calculator.  Calculators can be approved at the Undergraduate Student Centre, the Postgraduate Student Centre or at Student Administration.  Further information is available on the Business School website at www.business.uwa.edu.au/students/assessments

Special consideration/alternative arrangements

If you are unable to attend a class, tutorial or examination due to circumstances beyond your control and are seeking an extension for submission of an assignment or a deferred exam, please read valid reasons for special consideration at www.student.uwa.edu.au/life/health/uniaccess/special-consideration, complete the application form and submit at the Student Centre.
PLEASE NOTE that deferred exams are not available in Summer School units.

Acknowledging Sources of Information and the Business School Policy on Plagiarism

Student Services provides an online plagiarism portal that includes a definition of plagiarism and a link to FAQ www.studentservices.uwa.edu.au/ss/learning/online_services/plagiarism_portal

‘Turnitin' Originality Checking & Plagiarism Prevention is used in the Faculty to allow both educators and their students check written work for improper citation or misappropriated content. More information about 'Turnitin' can be found at http://turnitin.com/static/index.html

eBooks and open book exams

eBooks cannot be accessed at an examination. Please check your exam details and purchase a printed version of any book you would select to take into an open book exam.


It is important that the referencing of any sources used in your written work is done properly, if only to substantiate the points you are making in your assignment or project.  The Harvard style is the preferred and there are some notes for guidance which have been prepared by the library staff:  ‘Citing your Sources Harvard Style’ http://libguides.library.uwa.edu.au/harvard

The EndNote software package is a really good system for building up a database of references.  Not everyone will want to invest the time in using this system but you should consider it if you intend to build up resource materials or plan to undertake extensive research in a particular area.  The library staff have also developed a tutoring package: ‘A Quick Guide to Using EndNote’ which provides the basics for using EndNote with an essay http://libguides.library.uwa.edu.au/endnote

Last day to add a unit offered in a semester

The final date to add a unit is the end of week 2 of the semester.  For further information on important dates for 2017, refer to www.student.uwa.edu.au/course/dates/important


STUDYSmarter helps students get more out of their study by equipping you with additional skills needed at university. Explore the range of free on-campus and online services to help you develop academic communication, research, critical analysis, numeracy and study skills. http://www.student.uwa.edu.au/learning/studysmarter