Programme And Module Handbook
Course Details in 2018/19 Session

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Module Title Introduction to Management Accounting
SchoolBirmingham Business School
Department Accounting and Finance (DNU)
Module Code 07 19663
Module Lead Professor Willie Seal
Level Certificate Level
Credits 10
Semester Semester 2
Co-requisites Elementary Managerial Finance - (07 02753)
Basic Accounting B - (07 11055)
Basic Accounting A - (07 11054)
Restrictions BSc Accounting and Finance, BSc International Accounting and Finance, BSc MBF only.
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.