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Semester 2

Management Accounting Applications (ACCN10010)

Subject

Accounting

College

CAHSS

Credits

20

Normal Year Taken

3

Delivery Session Year

2023/2024

Pre-requisites

Visiting students must have at least 4 Accountancy courses at grade B or above. This MUST INCLUDE at least one Management Accounting course at intermediate level. This course cannot be taken alongside 'Accountancy 2A'; 'Accountancy 2B'; 'Accountancy 1A' or 'Accountancy 1B'. We will only consider University/College level courses.

Course Summary

This course seeks to develop students' ability to examine the forms and behavioural consequences of the implementation of management accounting systems; to develop an appreciation of the benefits and limitations of management accounting systems in organisational contexts; to enhance students' ability to assimilate and communicate management accounting ideas and information, and to promote a critical interpretation of the use of management information, control and performance measurement.

Course Description

Management Accounting Applications seeks to build on knowledge obtained in the Management Accounting modules of Accountancy 1 and 2. It is intended that the course will form a bridge for students proceeding to the study of management accounting at honours level. Outline Content Strategic Management Accounting: The Balanced Scorecard Assigning resource costs to production cost centres Social and Environmental Accounting Activity-based management The Roles of Accounting in Organisations and Society Incentive and compensation systems Planning, Budgeting and Control (I) Performance measurement, incentives and governance Information systems and data management Student Learning Experience The course is based on weekly two-hour sessions.

Assessment Information

Written Exam 70%, Coursework 30%, Practical Exam 0%

view the timetable and further details for this course