Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Management Accounting | |||
| Reference | BS3969 | Version | 5 |
| Created | December 2023 | SCQF Level | SCQF 9 |
| Approved | July 2019 | SCQF Points | 15 |
| Amended | March 2024 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To develop knowledge and understanding of management accounting techniques used in supporting management in planning, controlling and monitoring performance in a variety of business contexts. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Discuss the purpose and value of management accounting information incorporating sustainability and ethics. |
| 2 | Apply cost accounting techniques for decision making. |
| 3 | Prepare detailed budgets for planning and control. |
| 4 | Undertake variance analysis through computation and discussion. |
| 5 | Evaluate a range of performance measurement techniques for business decision making and control. |
| Indicative Module Content |
|---|
| The nature of management accounting, sources and presentation of management accounting information, and the classification of costs. Costing techniques including absorption costing and variable costing. Budgeting,including the nature and purpose of budgeting, budget preparation, budgetary control, and the behavioural aspects of budgeting. Standard costing systems and variance analysis. Divisional performance measurement and performance management. |
| Module Delivery |
|---|
| This is a lecture based course supplemented with tutorials and workshop sessions. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 45 | N/A |
| Non-Contact Hours | 105 | 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, 5 |
| Description: | Closed-book written 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 in addition to MSc Accounting and Finance entry requirement or equivalent |
| Corequisites for module | None. |
| Precluded Modules | None. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | DRURY, C., 2021. Management and cost accounting. 11th ed. Andover: Cengage Learning. |
| 2 | HORNGREN, C., SUNDEM, G., BURGSTAHLER, D., SCHATZBERG, J., BATTISTA, D., 2014. Introduction to Management Accounting 16th edition. Pearson Education Limited, Harlow, Essex. |