AC5011: Management Accounting

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

AC5011: Management Accounting

Module Title Management Accounting
Module Code AC5011
Module Tutor Kirsty Blount
School Business School
CAT Points 15
Level of Study 5
Brief Description

This module aims to develop students' understanding of the role of management accounting in monitoring, controlling and planning an organisation's activities. It covers decision making techniques from operational, tactical and strategic perspectives and places the continuing development of management accounting techniques in the context of wider organisational change.

Indicative Syllabus the module will cover: the alternative methods of costing and financial evaluations; the role of each of the above in the decision making process; the response of management accounting techniques to developments in information technology and production processes; the budget as a tool for monitoring, control and action; the place of management accounting information in determining individual accountability and the behavioural responses that it can promote in operational managers the impact of external stakeholders on management accounting requirements.
Learning Outcomes

A student passing this module should be able to:

1.       Understand some of the contexts in which management accounting operates; (PLO1)

2.       Understand the main and alternative current technical language and practices of management  accounting; (PLO2)

3.       Display skills in recording and summarising transactions and other economic events; preparation of reports for management and the analysis of the operations of the operations of the business; (PLO3)

4.       Understand and evaluate contemporary theories and empirical evidence concerning management accounting; (PLO4)

5.       Manage their own learning independently, including being able to find, extract and analyse data from different sources, and acknowledge and reference these appropriately. (PLO6)

Display 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: 30
Independent Learning Hours: 120
Assessment (For further details see the Module Guide) 001: 50% Coursework: Individual, standard written: 2000 words or equivalent
002: 50% Written Exam: End of module, unseen, closed book: 2.00 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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