Module Resources
The University Library and learning resources
Electronic data bases such as EBSCO
The module website
Module Additional Assessment Details
Details :- At the end of the module, the examination will assess all Learning Outcomes.
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 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 Special Admissions Requirements
Any Introduction to Accounting module or equivalent.
Module Texts
Seal, W (2012) Management Accounting, 4rd edition. McGraw Hill. ISBN 13-978-0-07-712989-7