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ACC20020

Academic Year 2024/2025

Management Accounting (ACC20020)

Subject:
Accountancy
College:
Business
School:
Business
Level:
2 (Intermediate)
Credits:
5
Module Coordinator:
Daniel Watkins
Trimester:
Autumn and Spring (separate)
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

Management needs to plan, control and make decisions to achieve organizational objectives. The purpose of management accounting is to assist management in achieving these organizational objectives by providing the relevant financial and non-financial information. Topics to be dealt with range from an understanding of cost behaviour, cost estimation, and cost-volume-profit analysis, through to costing systems including activity-based costing to budgetary planning and control, and standard costing and variance analysis.

About this Module

Learning Outcomes:

At the end of this module, students should be able to:
(i) Discuss the role, purpose and organizational context of Management Accounting
(ii) Discuss the information needs of managers, and the role of management accounting information for strategic decision-making, planning and control of operations
(iii) Discuss, explain, apply, undertake and critically evaluate fundamental managerial accounting practices with specific reference to budget setting, budgetary control, cost accounting and cost management, liquidity management, decision-making and cost-volume-profit analysis.
(iv) Discuss and explain how management accounting information affects behaviour
(v) Discuss and explain recent developments in management accounting.

Indicative Module Content:

Topics:
Section 1 Introduction to Management Accounting
Section 2 Cost information and Behaviour
Section 3 Budgetary Planning and Control and Liquidity Management
Section 4 Costing Systems
Section 5 Activity-Based Costing
Section 6 Decision Making – CVP Analysis
Section 7 Decision Making and Scarce Resources
Section 8 Relevant Information for Decision Making

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

30
Autonomous Student Learning

48
Lectures

12
Small Group

24
Total

114

Approaches to Teaching and Learning:
Plenary sessions including active learning exercises and problem based learning.

Requirements, Exclusions and Recommendations
Learning Requirements:

Stage 1 Financial Accounting


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy Invalid Option
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (In-person): A 1hr midterm exam covering the syllabus from weeks 1-7 inclusive Week 8 Standard conversion grade scale 40% No
20
 No
Exam (In-person): Final 2hr written exam. All questions drawn from across the full syllabus. End of trimester
Duration:
2 hr(s)
 Standard conversion grade scale 40% No
80
 No

Carry forward of passed components Invalid Option
No
 

Remediation Type Remediation Timing
Repeat Within Two Trimesters
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Feedback individually to students, post-assessment
• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Individual feedback is available during office hours if required.

Name Role
Ms Celine Craddock Tutor
Dr Fabiola Schneider Tutor

Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.
Autumn Lecture Offering 1 Week(s) - Autumn: All Weeks Tues 11:00 - 11:50
Autumn External & School Exams Offering 1 Week(s) - 9 Tues 18:30 - 20:30
Autumn Small Group Offering 1 Week(s) - Autumn: All Weeks Tues 15:00 - 16:50
Autumn Small Group Offering 2 Week(s) - Autumn: Weeks 2-12 Thurs 09:00 - 10:50
Spring Lecture Offering 1 Week(s) - 20, 21, 23, 24, 25, 26, 29, 31, 32, 33 Mon 09:00 - 09:50
Spring External & School Exams Offering 1 Week(s) - 29 Wed 18:30 - 19:30
Spring Lecture Offering 2 Week(s) - 20, 21, 23, 24, 25, 26, 29, 31, 32, 33 Mon 10:00 - 10:50
Spring External & School Exams Offering 2 Week(s) - 29 Wed 18:30 - 19:30
Spring Small Group Offering 1 Week(s) - 20, 21, 23, 24, 25, 26, 29, 31, 32, 33 Mon 11:00 - 12:50
Spring Small Group Offering 2 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Wed 14:00 - 15:50
Spring Small Group Offering 3 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Tues 15:00 - 16:50
Spring Small Group Offering 4 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Wed 11:00 - 12:50
Spring Small Group Offering 5 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Tues 11:00 - 12:50
Spring Small Group Offering 6 Week(s) - 20, 21, 23, 24, 25, 26, 29, 31, 32, 33 Mon 15:00 - 16:50
Spring Small Group Offering 7 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Thurs 11:00 - 12:50
Spring Small Group Offering 8 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Wed 09:00 - 10:50
Spring Small Group Offering 9 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Wed 14:00 - 15:50
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