Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Fundamentals Of Management Accounting BA2 | |||
| Reference | BS1316 | Version | 3 |
| Created | March 2019 | SCQF Level | SCQF 7 |
| Approved | July 2019 | SCQF Points | 25 |
| Amended | July 2019 | ECTS Points | 12.5 |
| Aims of Module | |||
|---|---|---|---|
| To develop knowledge and understanding of the nature and purpose of management accounting and 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 | Demonstrate an understanding of the fundamentals of management accounting as covered by the CIMA Certificate in Business Accounting 2017 syllabus for BA2. |
| Indicative Module Content |
|---|
| The context of management accounting - the role of management accounting, Global Management Accounting Principles, role of the management accountant. Costing - cost identification and classification, absorption and marginal costing. Planning and control - budget preparation, variance analysis, performance measures, management reports. Decision making - risk and uncertainty, break even analysis, make or buy decisions, time value of money, NPV, IRR and payback. |
| 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 | 215 | 215 |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 250 | 250 |
| 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 |
| Description: | Component one is the CIMA Certificate Level BA2 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 | None. |
| 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 | ATRIll, P. and McLANEY, E., 2015. Management accounting for decision makers. 8th ed. Harlow: Pearson. |
| 2 | DRURY, C., 2015. Cost and Management accounting. 8th ed. Andover: Cengage Learning. |