Module Descriptors
MANAGEMENT ACCOUNTING TECHNIQUES 1
ACCT50100
Key Facts
Faculty of Business, Education and Law
Level 5
15 credits
Contact
Leader: Alison Maguire
Email: A.J.Maguire@staffs.ac.uk
Hours of Study
Scheduled Learning and Teaching Activities: 36
Independent Study Hours: 114
Total Learning Hours: 150
Assessment
- EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 100%
Module Details
Module Additional Assessment Details
1.5hr Examination, 100% at end of module to cover all learning outcomes
Module Indicative Content
This module begins by exploring fundamental aspects of cost accounting and the contexts in which costing is used.
You will be introduced to cost classification, cost behaviour and cost estimation. You will then go on to study the costing treatment of materials and overheads, including stock valuation methods and quantitative models for the planning and control of stocks.
Various cost accounting methods and the circumstances in which their use is appropriate will be considered. This consists of overhead absorption costing and marginal costing, job and process costing, and activity based costing.
You will be introduced to cost classification, cost behaviour and cost estimation. You will then go on to study the costing treatment of materials and overheads, including stock valuation methods and quantitative models for the planning and control of stocks.
Various cost accounting methods and the circumstances in which their use is appropriate will be considered. This consists of overhead absorption costing and marginal costing, job and process costing, and activity based costing.
Module Special Admissions Requirements
Any Introduction to Accounting module or equivalent.
Module Resources
The University Library and learning resources
Electronic data bases such as EBSCO
The module website
Electronic data bases such as EBSCO
The module website
Module Texts
Seal, W (2012) Management Accounting, 4rd edition. McGraw Hill. ISBN 13-978-0-07-712989-7
Module Learning Strategies
24 hours of formal lectures/large group activities
12 hours of tutorials
114 hours of student centred activities involving reading, self assessed exercises, case study analysis, assignment work and revision
12 hours of tutorials
114 hours of student centred activities involving reading, self assessed exercises, case study analysis, assignment work and revision