This module is an introductory management accounting course. It will provide students with a foundation in the preparation, selection and application of management and cost accounting information. The aim of the module is to develop the knowledge and skills of learners to select management and cost accounting techniques appropriate to particular circumstances, to apply these management and cost accounting techniques and to interpret the information generated by them.
The role of management and cost accounting;
Cost classifications and behaviours and overhead allocation;
Cost-volume-profit analysis;
Information / control for decision makers;
Relevant costing;
Determination of product costs;
Preparation of budgets
Formal lectures, tutorials and problem solving. Problems will be worked on by learners in the class environment as well as externally. Continuous feedback and support will be given in order to identify problems where they arise. Students will also be assigned problems in advance of tutorial classes and will be required to apply cost and management accounting techniques for problem solving.
| Module Content & Assessment | |
|---|---|
| Assessment Breakdown | % |
| Formal Examination | 70 |
| Other Assessment(s) | 30 |