Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Introduction To Management Accounting | |||
| Reference | BS2208 | Version | 2 |
| Created | January 2024 | SCQF Level | SCQF 8 |
| Approved | July 2019 | SCQF Points | 15 |
| Amended | March 2024 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To develop knowledge and understanding of the theory 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 | Discuss basic management accounting concepts and techniques. |
| 2 | Apply relevant theory to prepare basic management accounting information. |
| 3 | Examine information prepared using basic management accounting techniques. |
| 4 | Develop solutions to basic management accounting problems. |
| 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, with overview of ethical and sustainability considerations where appropriate. |
| 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, 4 |
| 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 | GOWTHORPE, C., 2021. Business Accounting and Finance. 5th ed. Andover: Cengage Learning EMEA. |
| 2 | McLANEY, E. and ATRILL, P., 2023. Accounting and Finance An Introduction. 11th ed. Harlow: Pearson. |