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AC2031: MANAGEMENT ACCOUNTING 2 (2019-2020)

Last modified: 25 Sep 2019 09:58


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 Aberdeen Sustained Study No
Co-ordinators
  • Dr Thereza Raquel Deaguiar

Qualification Prerequisites

  • Either Programme Level 1 or Programme Level 2

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

  • Any Undergraduate Programme (Studied)
  • One of AC1513 Accounting and Entrepreneurship (Passed) or AC1514 Accounting and Entrepreneurship (Passed) or AC1515 Accounting and Entrepreneurship (Passed)
  • Either Programme Level 1 or Programme Level 2

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

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers


Summative Assessments

Exam

Assessment Type Summative Weighting 70
Assessment Weeks Feedback Weeks

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Feedback
Learning Outcomes
Knowledge LevelThinking SkillOutcome
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Class Test

Assessment Type Summative Weighting 15
Assessment Weeks Feedback Weeks

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Feedback

One-hour class test.

Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Essay

Assessment Type Summative Weighting 15
Assessment Weeks 15 Feedback Weeks 18

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Feedback

Verbal feedback will be provided during tutorial discussions. Individual submissions of coursework and class test will be marked and returned to students, and the marks of coursework could include brief additional comments where considered necessary. Feedback of formal assessments wlil be provided in line with the Univeristy Common Grading Scale (CGS).

Word Count 1500
Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Formative Assessment

There are no assessments for this course.

Resit Assessments

Exam

Assessment Type Summative Weighting 100
Assessment Weeks Feedback Weeks

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Feedback
Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

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