Module Descriptors
MANAGEMENT ACCOUNTING
ACCT40256
Key Facts
School of Justice, Security and Sustainability
Level 4
30 credits
Contact
Leader: Alison Maguire
Email: A.J.Maguire@staffs.ac.uk
Hours of Study
Scheduled Learning and Teaching Activities: 75
Independent Study Hours: 225
Total Learning Hours: 300
Assessment
- EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 100%
Module Details
Module Texts
Core Text
Management Accounting: Information for Decision-Making and Strategy Execution (6th Edition) Atkinson,A. A., Kaplan, R. S. Matsumura, E.M. and Young, S.M.(2011)
Recommended Text
Atkinson, A, Kaplan, R Matsumura, E and Young, S (2007) Management Accounting, 5th Edition, Pearson Education
Young, M (2007) Readings in Management Accounting, 5th Edition, Prentice Hall. New Jersey
Drury, C (2008) Management and Cost Accounting, 7th Edition, Thompson learning, London.Kaplan, R and Atkinson, A (1998) Advanced Management Accounting, 3rd Edition, Prentice Hall, New Jersey
Emmanuel, C, Otley, K and Merchant, D (1990) Accounting for Management Control, Thompson Learning, London. Reprinted in 2004
Management Accounting: Information for Decision-Making and Strategy Execution (6th Edition) Atkinson,A. A., Kaplan, R. S. Matsumura, E.M. and Young, S.M.(2011)
Recommended Text
Atkinson, A, Kaplan, R Matsumura, E and Young, S (2007) Management Accounting, 5th Edition, Pearson Education
Young, M (2007) Readings in Management Accounting, 5th Edition, Prentice Hall. New Jersey
Drury, C (2008) Management and Cost Accounting, 7th Edition, Thompson learning, London.Kaplan, R and Atkinson, A (1998) Advanced Management Accounting, 3rd Edition, Prentice Hall, New Jersey
Emmanuel, C, Otley, K and Merchant, D (1990) Accounting for Management Control, Thompson Learning, London. Reprinted in 2004
Module Resources
The VLE (NETED)
The Internet
Word Processing software for use in the coursework
Printed and electronic journals.
The Internet
Word Processing software for use in the coursework
Printed and electronic journals.
Module Learning Strategies
The learning strategy for the module requires students to commit 300 learning hours, of this there will be 75 hours of class support and 225 hours of independent and self directed study.
Lectures/ Workshops/ Presentations /Tutorial
Student managed learning/ directed learning
Apart from the lecture each week, various other methods as mentioned above will be used as learning strategies.
There will be workshop and tutorial sessions, students will be required to discuss and present various topics of the module in the class. Students are expected to be able to structure their own work and to work relatively independently under the guidance of the module teaching staff.
Lectures/ Workshops/ Presentations /Tutorial
Student managed learning/ directed learning
Apart from the lecture each week, various other methods as mentioned above will be used as learning strategies.
There will be workshop and tutorial sessions, students will be required to discuss and present various topics of the module in the class. Students are expected to be able to structure their own work and to work relatively independently under the guidance of the module teaching staff.
Module Indicative Content
Topics will be drawn from
- Introduction to management accounting
- Management information
- Cost accounting techniques
- Cost classification and costing systems
- Accounting for materials, labour and overheads
- Standard costing and variance analysis
- Budgeting: budget preparation, budget flexibility, budgetary control, Capital budgeting and discounted cash flow
- Performance measurement: overview, application, reporting
- Introduction to management accounting
- Management information
- Cost accounting techniques
- Cost classification and costing systems
- Accounting for materials, labour and overheads
- Standard costing and variance analysis
- Budgeting: budget preparation, budget flexibility, budgetary control, Capital budgeting and discounted cash flow
- Performance measurement: overview, application, reporting
Module Additional Assessment Details
Details - Learning outcomes 1,2,3 and 4:
Examination
Time Constraint Examination (TCA)
To pass this module student must obtain 40% marks.
Examination
Time Constraint Examination (TCA)
To pass this module student must obtain 40% marks.