Programme And Module Handbook
 
Course Details in 2018/19 Session


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Module Title LC Business Accounting
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 28828
Module Lead Geraint Harvey
Level Certificate Level
Credits 10
Semester
Pre-requisites None
Co-requisites None
Restrictions None
Contact Hours Lecture-22 hours
Seminar-10 hours
Guided independent study-68 hours
Total: 100 hours
Exclusions
Description This module provides an introduction to management accounting and its role in supporting the management of business entities, with particular focus on large organisations. Attention is given to the use of accounting information in making decisions, in producing plans, in the monitoring and control of operations, and in relating to the external financial environment. The approach concentrates on an understanding of the basis and limitations of management accounting information to permit its application and adaptation to business practice rather than the detailed operation of accounting systems and procedures. There is specific recognition of aspects of the economic context including financial markets and those for goods and services; behavioural considerations; uncertainty and the role of perception.
Learning Outcomes By the end of the module students should be able to:
  • evaluate the use of management accounting in the operation of business entities;
  • explain how management accounting relates to financial accounting and the relevance for financial markets;
  • apply appropriate accounting techniques to a range of management tasks;
  • demonstrate understanding of the nature of profit and cost, giving attention to cash, cost behaviour, overheads, contribution, opportunity cost;
  • extend the application of management techniques to an analysis of business cases.
Assessment 28828-01 : Examination : Exam (Centrally Timetabled) - Written Unseen (100%)
Assessment Methods & Exceptions 2 hour examination (100%)
Reassessment: 2 hour examination (100%)
Other Duplicate version of this module delivered in Dubai: 07 30438
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