Module Descriptors
MANAGEMENT ACCOUNTING TECHNIQUES 2
ACCT50122
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 Learning Strategies
114 hours of student centred activities involving reading, self assessed exercises, case study analysis, assignment work and revision.
24 hours of formal lectures/large group activity
12 hours of tutorials
Module Texts
Seal, W (2012) Management Accounting, 4rd edition. McGraw Hill. ISBN 13-978-0-07-712989-7
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
Module Indicative Content
The module will begin by examining issues of planning and decision-making by studying budgeting and budgetary control. This involved the types of budget and their purposes, preparation of budgets comprising incremental and ZBB approaches, flexed budgeted and cash budgets. This leads on to study of standard costing, variance analysis and reporting.

Short term decision-making involving the use of marginal costing and cost-volume-profit analysis is examined; cost and other information for pricing decisions. The module concludes with investment appraisal techniques, including discounted cash flow methods, relevant to long term planning and decision-making.
Module Additional Assessment Details
Details :- At the end of the module, the examination will assess all Learning Outcomes.