AC4010: Introduction to Management Accounting

Please note this module descriptor is indicative of the structure of this course and may be subject to change.

AC4010: Introduction to Management Accounting

Module Title Introduction to Management Accounting
Module Code AC4010
Module Tutor Kirsty Blount
School School of Business and Technology
CAT Points 15
Level of Study 4
Brief Description
Indicative Syllabus

The module will cover:

nbsp;        Purpose of accounting,

nbsp;        Elements of cost and cost behaviour,

nbsp;        Costing for long- and short-term decision making,

nbsp;        Management accounting in a competitive environment,

nbsp;        Budgetary preparation and control.


Profit and not-for profit, service and (to a lesser extent) manufacturing sector cases will be used.

Learning Outcomes

A student passing this module should be able to demonstrate:

  1. knowledge of  some of the contexts in which management accounting operates; (PLO1)
  2. knowledge of the main technical language and practices of management  accounting; (PLO2)
  3. skills in using fundamental management accounting tools and internal company reports; (PLO3)
  4. knowledge of main theories and empirical evidence concerning management accounting; (PLO4)
  5. development of skills in analysing arguments and data, communicating information and drawing reasoned conclusions; (PLO5)
  6. the ability to manage their own learning independently, including being able to find, extract and analyse data from different sources, and acknowledge and reference these appropriately; (PLO6)
  7. Communication and numerical skills, including the ability to present qualitative and quantitative information, together with analysis , argument and commentary, in a form which will be understood by its intended audience.(PLO8)
Learning and Teaching Activities Scheduled Contact Hours: 36
Independent Learning Hours: 114
Assessment (For further details see the Module Guide) 001: 50% Coursework: Individual, standard written: Coursework: Individual, standard, written: 1,000 words or equivalent
002: 50% Written Exam: End of module, digital: 1.00 hours
Special Assessment Requirements
Indicative Resources The current reading list can be found in the Module Guide, which your lecturer should make available via Moodle.

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