Course Details in 2019/20 Session

Module Title	Introduction to Management Accounting
School	Birmingham Business School
Department	Accounting and Finance (DNU)
Module Code	07 19663
Module Lead	Professor Willie Seal
Level	Certificate Level
Credits	10
Semester	Semester 2
Pre-requisites
Co-requisites	Basic Accounting B - (07 11055) Elementary Managerial Finance - (07 02753) Basic Accounting A - (07 11054)
Restrictions	BSc Accounting and Finance, BSc International Accounting and Finance, BSc MBF only.
Exclusions
Description	The role of management accounting in the management process; cost units objectives, concepts and classification; accounting for materials, labour and overheads; job costing, process costing and activity based costing; absorption and variable costing, cost-volume-profit analysis.
Learning Outcomes	On completion of this module the student should be able to: Appreciate the conceptual framework of cost and management accounting including its role in decision-making; Have a thorough understanding of the documents, procedures and records relating to accounting for materials, labour and overheads; Have a detailed working knowledge of different costing methods.
Assessment	19663-01 : total mark : Other (DNU) (100%)
Assessment Methods & Exceptions	(assessed jointly with linked module 07 02753) 3 hr examination 75%, continuous assessment 25%
Other	none
Reading List	Drury, C. Management and Cost Accounting.