At the end of the module, the examination will assess all Learning Outcomes.

Management Accounting helps you handle financial information in a manner that will enhance the financial and operational performance of a business. It ensures that financial challenges are met and opportunities exploited. By using management accounting techniques you are able to adapt a business to the opportunities and constraints it may face.
In this module you will be introduced to the context of management accounting, cost identification and behaviour, planning within organisations, accounting control systems and decision-making.
You will then go onto study the purposes of forecasts, plans and budgets. This includes setting up a new budgetary system and considering the impact on staff in the business context. Traditional and contemporary budgeting techniques will be compared and evaluated - being able to chose the right technique and at the right time is particularly important to ensure a business is managed effectively and efficiently from day one.

The module will conclude with the study of working capital and cash flow management.
This module will provide you with the fundamental management accounting skills that underpin further studies at Level 5 and Level 6.
When studied as part of the BA (Hons) Accounting and Finance, BA (Hons) Accounting and Business or Two Year BA (Hons) Accounting and Finance, the successful completion of this module may lead to an exemption from a professional accountancy qualification - for up to date information on accreditation and exemptions please contact the Award Leader

1. APPLY FORECASTING AND BUDGETING TECHNIQUES FOR DECISION MAKING, PLANNING AND CONTROL WITHIN THE ORGANISATION
ANALYSIS
APPLICATION
KNOWLEDGE & UNDERSTANDING
LEARNING
PROBLEM SOLVING

2. ANALYSE THE WORKING CAPITAL POSITION OF A BUSINESS AND APPLY WORKING CAPITAL MANAGEMENT TECHNIQUES FOR DECISION MAKING, PLANNING AND CONTROL WITHIN THE ORGANISATION.
ANALYSIS
APPLICATION
KNOWLEDGE & UNDERSTANDING
LEARNING
PROBLEM SOLVING

36 hours of student centred activities involving reading, self-assessed exercises, excel spreadsheets, case study analysis, feedback and revision.
18 hours of formal lectures/large group activity (12 x 1.5hrs) and 18 hours of workshops (12 x 1.5hrs) in which students will engage with a mix of lectures/tutorials/large and small group activities, participate in group activities, including presentations and peer assessment, benefit from visiting guest speakers and undertake formative assessment.
The module allows you to develop and apply Microsoft Office Excel spreadsheet skills via case study based activities - for example, you will be set tasks in which you will be required to prepare forecasts of financial results, calculate projected product/service volumes, calculate projected revenues/costs based on product/service volumes, pricing strategies and cost structures.
To enhance your employability and develop your confidence you will have the opportunity to present your own research, understanding and learning on a chosen area of the module in a friendly and informal setting. These presentations are usually accompanied with a PowerPoint presentation; however students have the opportunity to experiment with alternative presentation software.

Module study guide
The University Library and Learning Resources - books and academic journals
The module VLE
Electronic data bases
Learning support materials
Internet
Plus
Microsoft Office Excel
Microsoft Office PowerPoint

FOR INTERNATIONAL COLLABORATIVE PARTNERS ONLY

BPP CIMA CO1 Fundamentals of Management Accounting Study Text (2011 syllabus)
BPP CIMA P1 Performance Operations Study Text (2011 syllabus)- this text will also be used for the Management Accounting Techniques module at Level 5.