Module Database Search
MODULE DESCRIPTOR | |||
---|---|---|---|
Module Title | |||
Management Accounting | |||
Reference | BS1270 | Version | 7 |
Created | December 2023 | SCQF Level | SCQF 7 |
Approved | July 2019 | SCQF Points | 15 |
Amended | March 2024 | ECTS Points | 7.5 |
Aims of Module | |||
---|---|---|---|
To develop knowledge and understanding of the nature and purpose of management accounting with an awareness of the theory and use of relevant techniques in decision making, planning and control. |
Learning Outcomes for Module | |
---|---|
On completion of this module, students are expected to be able to: | |
1 | Discuss basic concepts of budgeting. |
2 | Apply relevant management accounting techniques and theory in basic budgeting, costing and decision making contexts. |
3 | Develop wider graduate skills in the context of a management accounting case study. |
Indicative Module Content |
---|
Budgeting theory; preparation of functional budgets, cash budgets and master budgets; consideration of different methods of cost classification; cost assignment including overhead absorption; preparation of flexed budgets; introduction of variance analysis and overview of ethical and sustainability considerations where appropriate. |
Module Delivery |
---|
This module is delivered in lectures and further developed in tutorials. |
Indicative Student Workload | Full Time | Part Time |
---|---|---|
Contact Hours | 40 | N/A |
Non-Contact Hours | 110 | 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: | Coursework | Weighting: | 30% | Outcomes Assessed: | 2, 3 |
Description: | Group presentation and report | ||||
Component 2 | |||||
Type: | Examination | Weighting: | 70% | Outcomes Assessed: | 1, 2 |
Description: | Closed book examination |
MODULE PERFORMANCE DESCRIPTOR | ||||||||
---|---|---|---|---|---|---|---|---|
Explanatory Text | ||||||||
The calculation of the overall grade for this module is based on 70% weighting of C2 - Examination and 30% weighting of C1 - Coursework. An overall minimum grade D is required to pass the module. | ||||||||
Coursework: | ||||||||
Examination: | A | B | C | D | E | F | NS | |
A | A | A | B | B | B | E | ||
B | B | B | B | C | C | E | ||
C | B | C | C | C | D | E | ||
D | C | C | D | D | D | E | ||
E | D | D | D | E | E | E | ||
F | E | E | 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 | DRURY, C., 2024.Management and cost accounting. 12th ed. Andover: Cengage Learning. |