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MODULE DESCRIPTOR
Module Title
Advanced Management Accounting CIMA P2
Reference BS3371 Version 3
Created March 2019 SCQF Level SCQF 9
Approved July 2019 SCQF Points 20
Amended July 2019 ECTS Points 10

Aims of Module
To apply management accounting methodologies to manage costs and allocate resources. To understand how to evaluate and manage performance of business units and analyse risk in the medium-term.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Apply management accounting methodologies to management of costs and quality and improve value creation.
2 Evaluate the processes and techniques used to allocate resources and develop pricing strategies.
3 Discuss management accounting approaches to evaluation of responsibility centres and control within the organisation.
4 Analyse risk and uncertainty associated with decision making in the medium-term.

Indicative Module Content
As per CIMA P2 2019 Syllabus. Managing the costs of creating value; Capital investment decision-making; Managing and controlling the performance of organisational units; Risk and control.

Module Delivery
The mode of delivery is Distance Learning with a focus on the use of interactive online activities. Students have access to a range of online materials and tools to facilitate their learning, including topic guides, online chats, exercises, and discussion fora.

Indicative Student Workload Full Time Part Time
Contact Hours 35 35
Non-Contact Hours 165 165
Placement/Work-Based Learning Experience [Notional] Hours N/A N/A
TOTAL 200 200
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: Component one is the CIMA P2 Management level exam.

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
The module is assessed by one component: C1 - Examination - 100% weighting. This module is not graded. After a student has sat the CIMA examination, CIMA then provides the student with the result. This is recorded as P (Pass) after confirmation of a Pass mark has been received from CIMA.
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 To have passed the CIMA certificate and operational level modules or equivalent.
Corequisites for module None.
Precluded Modules None.

ADDITIONAL NOTES
Core module material is provided online and comprises material from CIMAstudy.com, published by CIMA and Kaplan.

INDICATIVE BIBLIOGRAPHY
1 DRURY, C., 2021. Management and cost accounting. 11th ed. Andover: Cengage Learning.
2 KAPLAN, 2019. CIMA Complete Text: P2 Advanced Management Accounting. Kaplan Publishing, Berkshire.


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