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MODULE DESCRIPTOR
Module Title
Practical Management Accounting
Reference BS3188 Version 2
Created February 2017 SCQF Level SCQF 9
Approved September 2003 SCQF Points 30
Amended August 2017 ECTS Points 15

Aims of Module
To allow the student to demonstrate knowledge and understanding of management accounting within the workplace.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Demonstrate skills, attitudes and behaviours appropriate to the workplace.
2 Apply management accounting theories, models and concepts to the workplace.

Indicative Module Content
The content of the experience will vary. However each student should provide detail of the key areas of management accounting unique to them.

Module Delivery
Delivery is by means of on-the-job experience.

Indicative Student Workload Full Time Part Time
Contact Hours N/A N/A
Non-Contact Hours N/A N/A
Placement/Work-Based Learning Experience [Notional] Hours 300 N/A
TOTAL 300 N/A
Actual Placement hours for professional, statutory or regulatory body 300  

ASSESSMENT PLAN
If a major/minor model is used and box is ticked, % weightings below are indicative only.
Component 1
Type: Coursework Weighting: 100% Outcomes Assessed: 1, 2
Description: The student is required to produce evidence of a minimum of six months work experience in an area relevant to management accounting.

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
The module is assessed by one component: C1 - Coursework - 100% weighting. This module is not graded. The student is awarded a 'P' (Pass) or 'F' (Fail) grade.
Module Grade Minimum Requirements to achieve Module Grade:
Pass Demonstrates that the learning outcomes have been met.
Fail Fails to demonstrate that the learning outcomes have been met.
NS Non-submission of work by published deadline or non-attendance for examination

Module Requirements
Prerequisites for Module None.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 BRAGG, S.M., 2009. Controllership: the work of the managerial accountant.. 8th ed. London: Wiley.
2 BRAGG, S.M., 2007. Management accounting best practices: a guide for the professional accountant. London: Wiley.
3 HOPPER, T., SCAPENS, R. and NORTHCOTT, D., 2007. Issues in management accounting. Harlow: Pearson.


Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781