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Module Title LC Introduction to Management Accounting
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 26357
Module Lead Julia Cann
Level Certificate Level
Credits 10
Semester Semester 1
Pre-requisites
Co-requisites
Restrictions None
Contact Hours Lecture-22 hours
Seminar-5 hours
Tutorial-0 hours
Project supervision-0 hours
Demonstration-0 hours
Practical Classes and workshops-0 hours
Supervised time in studio/workshop-0 hours
Fieldwork-0 hours
External Visits-0 hours
Work based learning-0 hours
Guided independent study-73 hours
Placement-0 hours
Year Abroad-0 hours
Exclusions
Description

This module introduces students to core concepts in management and cost accounting. The module is designed to give students the technical and analytical skills required for more advanced study of management accounting. Typically the module will cover topics such as:

The role of management accounting in the management process; cost units objects; 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

By the end of the module students should be able to:

  • explain the conceptual framework of cost and management accounting including its role in decision-making;
  • demonstrate a comprehensive understanding of the documents, procedures and records relating to accounting for materials, labour and overheads;
  • demonstrate a knowledge of different costing methods;
  • identify and apply appropriate costing methods in a variety of business situations;
  • interpret and apply the results of cost analysis to inform simple business decisions.
Assessment 26357-01 : Class Test : Class Test (25%)
26357-02 : Exam : Exam (Centrally Timetabled) - Written Unseen (75%)
Assessment Methods & Exceptions 45-minute class test (25%) 2-hour examination (75%) Reassessment: 2 hour examination (100%)
Other
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