UNIVERSITY OF WESTERN AUSTRALIA

ACCT2112: Management Accounting

Comprehensive Revision Guide and Course Notes 2026

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ACCT2112: Management Accounting - at UWA

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ACADEMIC YEAR 2025 - 2026

University	University of Western Australia
Unit Code	ACCT2112
Unit Name	Management Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Format	PDF
Page Length	119

If you are studying for the ACCT2112: Management Accounting at the University of Western Australia, this all-in-one guide and practice test set makes revision simple. It explains core ideas in clear language, highlights what to focus on, and includes practice papers to check your understanding. Use the notes as a handy reference to grasp topics faster and recall them quickly in the final exam. Updated for the current syllabus, it supports focused revision so you can aim to pass the final exam on your first attempt.

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) 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.

UNIT CODE	UNIT NAME
ACCT1101	Financial Accounting
ACCT2112	Management Accounting
ACCT2201	Corporate Accounting
ACCT2331	Taxation
ACCT3302	Financial Statement Analysis
ECON1101	Microeconomics: Prices and Markets
ECON1102	Macroeconomics: Money and Finance
ECON1111	Quantitative Methods for Business and Economics
ECON2233	Microeconomics: Policy and Applications
ECON2271	Business Econometrics
ECON3371	Econometrics
FINA1221	Introduction to Finance
FINA2204	Derivative Products and Markets
FINA2205	Quantitative Methods for Finance
FINA2207	Business Analysis and Valuation
FINA2222	Corporate Financial Policy
FINA3324	Investment Analysis
LAWS1104	Introduction to Law
MKTG1203	Introduction to Marketing
MGMT1135	Organisational Behaviour
SCIE1104	Science, Society and Data Analysis
STAT1520	Economic and Business Statistics

TOVO.

ACCT2112: Management Accounting - at UWA

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