Programme And Module Handbook
 
Course Details in 2018/19 Session


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Module Title LC Introduction to Management Accounting B
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 29413
Module Lead Tim Mason
Level Certificate Level
Credits 10
Semester Semester 1
Pre-requisites
Co-requisites
Restrictions International students only
Contact Hours Lecture-22 hours
Seminar-5 hours
Guided independent study-73 hours
Total: 100 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 29413-01 : Into to Man Acct BC Pathway Class Test : Exam (Centrally Timetabled) - Written Unseen (25%)
29413-02 : Into to Man Acct BC Pathway Exam : Exam (Centrally Timetabled) - Written Unseen (75%)
Assessment Methods & Exceptions Assessments: 45 minute class test 25%, 2 hour examination 75%,
Reassessment: 2 hour examination 100%
Other None
Reading List