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AC2031: MANAGEMENT ACCOUNTING 2 (2021-2022)

Last modified: 31 May 2022 13:05


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 De Aguiar

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

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

  • Students should, by the end of the course, demonstrate a sound understanding of the following management accounting techniques and procedures, and should be able to apply them in relevant decision making:

    COST ACCUMULATION AND ESTIMATION (e.g. Traditional absorption costing, activity-based costing – ABC and process costing)

    DECISION MAKING (e.g. Cost volume profit analysis, measuring cost as well as pricing decisions and profitability analysis)

    Students should demonstrate an ability to select and apply them appropriately in specific contexts.


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Contact Teaching Time

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

Teaching Breakdown

  • 1 Lecture during University weeks 8 - 18
  • 1 Tutorial during University weeks 11 - 18

More Information about Week Numbers


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Summative Assessments

Alternative Assessment

(30%) 6x MCQ Tests (5 highest MC Test results counting for 30% of the final mark)
(70%) Final Exam

Alternative Resit Assessment

Resit: Final exam (100%)

Formative Assessment

There are no assessments for this course.

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
FactualRememberILO’s for this course are available in the course guide.

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