| Unit name | Management Accounting |
|---|---|
| Unit code | ACCG20011 |
| Credit points | 20 |
| Level of study | I/5 |
| Teaching block(s) |
Teaching Block 2 (weeks 13 - 24) |
| Unit director | Dr. Bottausci |
| Open unit status | Not open |
| Units you must take before you take this one (pre-requisite units) |
Introduction to Accounting (ACCG10052) or Fundamentals of Accounting and Finance 1 (EFIM10005) or Accounting and Finance for Managers (EFIM10030) plus Mathematical and Statistical Methods (EFIM10008) or Quantitative Analysis in Management (EFIM10014) or Mathematic for Economics (EFIM10023) |
| Units you must take alongside this one (co-requisite units) |
None |
| Units you may not take alongside this one |
None |
| School/department | School of Accounting and Finance - Business School |
| Faculty | Faculty of Social Sciences and Law |
The unit covers a number of accounting control and decision-making techniques relevant to managing an enterprise efficiently and effectively. These include budgeting and standard costing to control operations; divisional performance measures and transfer pricing to control divisions and techniques for pricing and resource allocation. The unit also includes the techniques of absorption costing, marginal costing and process costing. In general the emphasis is on concepts that underpin techniques, use of the information generated and the implications of using the techniques.
To develop a coherent understanding of the management accounting techniques which are used within organisations for costing, decision-making, planning, control and performance measurement purposes. In particular, students will be encouraged to critically evaluate the appropriateness of different techniques in practical business situations and discuss their benefits and limitations, behavioural effects in both financial and non-financial terms, short and long term horizons.
Students will develop an understanding of of management accounting, including the following:
Teaching will be delivered through a combination of synchronous and asynchronous sessions including lectures, exercise lectures, tutorials, clinics and other online learning opportunities.
This unit will be assessed by 100% exam (3 hours which covers all learning objectives).
Any re-assessment required will be a like for like assessment
If this unit has a Resource List, you will normally find a link to it in the Blackboard area for the unit. Sometimes there will be a separate link for each weekly topic.
If you are unable to access a list through Blackboard, you can also find it via the Resource Lists homepage. Search for the list by the unit name or code (e.g. ACCG20011).
How much time the unit requires
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours
of study to complete. Your total learning time is made up of contact time, directed learning tasks,
independent learning and assessment activity.
See the University Workload statement relating to this unit for more information.
Assessment
The Board of Examiners will consider all cases where students have failed or not completed the assessments required for credit.
The Board considers each student's outcomes across all the units which contribute to each year's programme of study. For appropriate assessments, if you have self-certificated your absence, you will normally be required to complete it the next time it runs (for assessments at the end of TB1 and TB2 this is usually in the next re-assessment period).
The Board of Examiners will take into account any exceptional circumstances and operates
within the Regulations and Code of Practice for Taught Programmes.
