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AC2031: MANAGEMENT ACCOUNTING 2 (2017-2018)

Last modified: 16 Nov 2016 18:26


Course Overview

This course extends the operational tools and techniques introduced in AC1514.  It develops more complex problem-solving techniques in the planning, control and decision-making process.  It shows how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems.  It also emphasises the diverse industrial, commercial and not-for-profit settings in which management accountants work.  It seeks to develop in students an understanding the organisational context as well as the nature of management accounting information.  The focus is to enhance students’ problem-solving and communication skills, and develop their ability to select and apply appropriate techniques in specific contexts.

Course Details

Study Type Undergraduate Level 2
Session First Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus None. Sustained Study No
Co-ordinators
  • Dr Ndubuisi Anomelechi

Qualification Prerequisites

  • Programme Level 2

What courses & programmes must have been taken before this course?

  • One of AC1513 Accounting and Entrepreneurship (Passed) or AC1514 Accounting and Entrepreneurship (Passed) or AC1515 Accounting and Entrepreneurship (Passed)
  • Any Undergraduate Programme (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

  • AC2029 Management Accounting 2 (Studied)
  • AC2525 Management Accounting 2 (Studied)

Are there a limited number of places available?

No

Course Description

  1. Cost volume profit analysis
  2. Pricing
  3. Cost estimation
  4. Inventory management
  5. Total Quality Management
  6. Budgeting and planning
  7. Process costing
  8. Activity Based Costing
  9. Standard costing and variance analysis
  10. Decentralisation, divisionalisation and transfer pricing
  11. Capital expenditure and long term planning

Degree Programmes for which this Course is Prescribed

  • Accountancy Joint
  • Accountancy Major
  • MA Accountancy
  • MA Accountancy-Finance
  • MA Accountancy-Legal Studies

Contact Teaching Time

72 hours

This is the total time spent in lectures, tutorials and other class teaching.

Teaching Breakdown


Assessment

1st Attempt: 1 two-hour examination (70%); two pieces of continuous assessment (15% each) consisting of two individual management reports or essays of around 1500 words.

Resit: 1 two-hour written examination (100%).

Formative Assessment

This will take place via tutorial discussions and availability of a specimen exam with available answers.

Feedback

Written feedback is given on the individual assessments.

On a less formal basis, via verbal feedback during tutorial discussions.

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