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  6. BU503W: Accounting for Business Decisions

BU503W: ACCOUNTING FOR BUSINESS DECISIONS (2026-2027)

Last modified: 6 Days, 21 Hours, 54 Minutes ago


Course Overview

This course provides non-accounting students with an introduction to accounting’s role inside of organisations and how accountants produce and disseminate financial information that helps managers and employees make operational decisions.

The course will introduce students to the theory and practice of accounting techniques that are important for organisational decision making, including:

  • measurement of costs and revenues
  • planning, control, and performance measurement
  • and strategic planning and objectives

Course Details

Study Type Postgraduate Level 5
Term First Term Credit Points 30 credits (15 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Ken Weir

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

  • Any Postgraduate Programme (Studied)

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

Accounting information is an indispensable factor of business decisions as it facilitates and influences operational and strategic decisions intended to achieve organizational goals.

In this course theory and practice of accounting techniques that are important for organisational decision making are introduced.

Students will:

  • learn how cost information is created and organized to help managers and employees conduct profitability analyses, develop and choose products, make pricing decisions, and make common business decisions.
  • develop ability to apply complex problem-solving techniques in the planning, control and decision-making process.
  • show how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems.
  • develop understanding of the organisational context as well as the nature of management accounting information and its application

By the end of this course, you will:

  • Have a deeper knowledge and understanding of the information required for operational decision making.
  • Have an understanding of importance of accounting information for planning and control purposes.
  • Be able to apply relevant costing and budgeting techniques and prepare financial information reports.
  • Reflect critically on the financial information produced

Contact Teaching Time

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

Teaching Breakdown

More Information about Week Numbers


Details, including assessments, may be subject to change until 31 August 2026 for Term 1 and Full Year courses and 8 January 2027 for Term 2 courses.

Summative Assessments

Exam

Assessment Type Summative Weighting 75
Assessment Weeks Feedback Weeks

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2-hour exam worth 75% of the course grade.
Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualEvaluateEvaluate accounting information for planning and control purposes
ConceptualUnderstandTo develop a deeper knowledge and understanding of the information required for operational decision making
ProceduralAnalyseTo analyse relevant costing and budgeting information and prepare financial information reports
ProceduralApplyTo apply relevant accounting techniques that aid operational decision making

Class Test

Assessment Type Summative Weighting 25
Assessment Weeks Feedback Weeks

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Class Test worth 25% of the course grade.
Learning Outcomes
Knowledge LevelThinking SkillOutcome
ConceptualEvaluateEvaluate accounting information for planning and control purposes
ConceptualUnderstandTo develop a deeper knowledge and understanding of the information required for operational decision making
ProceduralAnalyseTo analyse relevant costing and budgeting information and prepare financial information reports
ProceduralApplyTo apply relevant accounting techniques that aid operational decision making

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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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
ConceptualEvaluateEvaluate accounting information for planning and control purposes
ProceduralApplyTo apply relevant accounting techniques that aid operational decision making
ProceduralAnalyseTo analyse relevant costing and budgeting information and prepare financial information reports
ConceptualUnderstandTo develop a deeper knowledge and understanding of the information required for operational decision making
 

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