Management Accounting and Decisions
| Code | School | Level | Credits | Semesters |
| BUSI2037 | Business | 2 | 10 | Spring UK |
- Code
- BUSI2037
- School
- Business
- Level
- 2
- Credits
- 10
- Semesters
- Spring UK
Summary
This module will introduce the following topics:
Activity based costing
Process costing
Transfer pricing
The changing role of the management accountant.
Target Students
BSc Hons Accountancy students.
Classes
- One 1-hour seminar each week for 2 weeks
- One 1-hour-30-minute lecture each week for 11 weeks
11 ninety minute weekly lectures and 2 sixty minute seminars per semester.
Assessment
- 100% Exam (2-hour): An invigilated exam. (ICAEW accredited). Reassessment of this module is 100% exam.
Assessed by end of spring semester
Educational Aims
The aim of this module is to build on the learning from Fundamentals of Financial and Management Accounting in order to further develop students' skills in the computational aspects of management accounting and explore the relevance, significance and applicability of such techniques.Learning Outcomes
Knowledge and understanding
This module develops a knowledge and understanding of:
• The use of accounting and other information systems for planning, control, and decision making
Intellectual skills
This module develops:
• The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
Professional practical skills
This module develops:
• Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
Transferable (key) skills
This module develops:
• Articulating and effectively explaining information