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Level 5 Management Accounting Techniques

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 Module Descriptor

21/09/2014



Code:

ACCT50175

Version:

-

Approval Status:

N/A

Title:

MANAGEMENT ACCOUNTING TECHNIQUES



Section:

Faculty of Business, Education and Law



Level:

5









 

Contact

E-mail Address

VLE

Alison Maguire

A.J.Maguire@staffs.ac.uk

-

 

Pattern Of Delivery

Credits

30


Contact Hours

Independent Study Hours

Total Learning Hours

72

228

300


Description of Pattern of Delivery

Occurrence A, Stoke Campus, UG Semester 1

Occurrence A, Stoke Campus, UG Semester 2

Occurrence B, Disted, UG Semester 1

Occurrence B, Disted, UG Semester 2

 

Site

DISTED

STOKE CAMPUS

 

Registration Conditions

Module Version Condition Text

None


 

Module Details

Module Additional Assessment Details

Details :- The 1.5 hour examination in Semester 1  assesses Learning Outcomes 1, 2 and 3.
 The 1.5 hour examination in Semester 2 assesses Learning Outcomes 3 and 4

Module Indicative Content

This module builds on your previous accounting  experience by exploring fundamental aspects of cost and management  accounting.

 You will be introduced to cost classification, cost behaviour and cost  estimation. You will then go on to study the costing treatment of materials  and overheads, including stock valuation methods and quantitative models for  planning and controlling stocks.

 Various cost accounting methods and the circumstances in which their use is  appropriate will be considered. This consists of overhead absorption costing  and marginal costing, job and process costing and activity based costing.

 Then you will examine issues of planning and decision-making, beginning with  budgeting and budgetary control. This involves the types of budget and their  purposes, preparation of budgets comprising incremental and ZBB approaches,  flexed budgets and cash budgets. This leads on to the study of standard  costing, variance analysis and reporting.

 Short term decision-making involving the use of marginal costing and  cost-volume-profit analysis is examined; costs and other information for  pricing decisions. The module concludes with investment appraisal techniques,  including discounted cash flow methods, relevant to long term planning and  decision-making.

Module Learning Strategies

48 hours of formal lectures/large group activities
 24 hours of tutorials
 228 hours of student centred activities involving reading, self assessed  exercises, case study analysis, assignment work and revision.

Module Resources

The University Library and learning resources
 Electronic data bases such as EBSCO
 The module website

Module Special Admissions Requirements

An Introduction to Accounting module or equivalent

Module Texts

Seal, W (2012) Management Accounting, 4rd edition.  McGraw Hill. ISBN 13-978-0-07-712989-7

 

Learning Outcome

1. ANALYSE COSTS IN BUSINESS ORGANISATION CONTEXTS

Analysis

Knowledge & Understanding

2. APPLY COST ESTIMATION TECHNIQUES IN A RANGE OF  BUSINESS SITUATIONS

Application

Enquiry

Problem Solving

3. EVALUATE COST AND REVENUE INFORMATION AND COSTING  METHODS FOR MANAGEMENT DECISION-MAKING

Communication

Reflection

4. APPLY ACCOUNTING METHODS FOR DECISION MAKING,  PLANNING AND CONTROL WITHIN THE ORGANISATION

Application

Reflection






 

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