Module Database Search
MODULE DESCRIPTOR | |||
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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 | |||
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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 | |
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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 |
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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 |
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Topics are introduced in lectures and then developed in workshops. |
Indicative Student Workload | Full Time | Part Time |
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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 | |||||
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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 | |
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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 | |
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Prerequisites for Module | None. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
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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. |