Module Database Search



MODULE DESCRIPTOR
Module Title
Advanced Management Accounting CIMA P2
Reference BS3371 Version 2
Created February 2017 SCQF Level SCQF 9
Approved May 2014 SCQF Points 20
Amended August 2017 ECTS Points 10

Aims of Module
To apply tools and techniques relevant to the management accounting process for long term decision making and control in order to support the implementation of the organisation's strategy.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Evaluate techniques for analysing and managing costs for competitive advantage.
2 Discuss decision making in responsibility centres, issues arising from the use of performance measures and budgets for control and evaluate issues arising from the division of the organisation into responsibility centres.
3 Evaluate information to support project appraisal and discuss pricing strategies and their consequences.
4 Analyse information to assess its impact on long term decisions and discuss management's responsibilities with regard to risk.

Indicative Module Content
As per CIMA P2 2015 Syllabus.

Module Delivery
The mode of delivery is Distance Learning - with a focus on the use of interactive online activities such as forums and chat rooms.

Indicative Student Workload Full Time Part Time
Contact Hours 15 15
Non-Contact Hours 185 185
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 relevant first and second year 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