Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Introduction To Management Accounting | |||
| Reference | BS1208 | Version | 8 |
| Created | August 2021 | SCQF Level | SCQF 7 |
| Approved | July 2019 | SCQF Points | 15 |
| Amended | August 2021 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To develop an introductory knowledge and understanding of the nature and purpose of management accounting and the techniques which can be used in decision making, planning and control. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Explain basic management accounting concepts and techniques. |
| 2 | Prepare basic management accounting information. |
| 3 | Examine information prepared using basic management accounting techniques. |
| Indicative Module Content |
|---|
| The module provides an introduction to management accounting by introducing techniques which can be used within an organisation including costing, budgeting, variance analysis and capital investment appraisal. |
| Module Delivery |
|---|
| Topics are introduced in lectures and then developed in workshops. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 36 | N/A |
| Non-Contact Hours | 114 | N/A |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 150 | N/A |
| Actual Placement hours for professional, statutory or regulatory body |
| ASSESSMENT PLAN | |||||
|---|---|---|---|---|---|
| If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
| Component 1 | |||||
| Type: | Examination | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3 |
| Description: | Closed Book Examination. | ||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| Component 1 comprises 100% of the module grade. To pass the module, a D grade is required | |
| Module Grade | Minimum Requirements to achieve Module Grade: |
| A | A |
| B | B |
| C | C |
| D | D |
| E | E |
| F | F |
| 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 | McLANEY, E. and ATRILL, P., 2018. Accounting and Finance An Introduction. 9th ed. Harlow: Pearson. |
| 2 | GOWTHORPE, C., 2018. Business Accounting and Finance. 4th ed. Andover: Cengage Learning EMEA. |
| 3 | WEETMAN, P., 2016. Financial and Management Accounting: An Introduction. 7th ed. Harlow: Pearson. |