2017/18 Undergraduate Module Catalogue

LUBS2295 Intermediate Management Accounting

20 creditsClass Size: 120

Module manager: Jessica Johnson
Email: j.c.johnson@leeds.ac.uk

Taught: Semesters 1 & 2 (Sep to Jun) View Timetable

Year running 2017/18

Pre-requisite qualifications

LUBS1915 Introduction to Financial Accounting
AND
LUBS1925 Introduction to Management Accounting
OR
LUBS1235 Introductory Financial Accounting
AND
LUBS1245 Introductory Management Accounting
OR
LUBS1245 Introductory Management Accounting
AND
LUBS1225 Accounting for Managers

This module is mutually exclusive with

LUBS2035

Finance for Small Business

This module is approved as a discovery module

Module summary

The module requires you to be able to confidently use management accounting techniques and approaches in order to provide useful information for management for the purposes of planning, decision-making and control. Pre-requisite modules are Level 1 Financial Accounting and Level 1 Management Accounting.

Objectives

This module aims to provide students with a critical appreciation of the theoretical role and purposes of management accounting and the relationship between management accounting information and organisational decision-making.

Learning outcomes
On completion of the modules students will be able to demonstrate an understanding of:
- the more advanced concepts and techniques of management accounting
- how management accounting information may be used for the purposes of planning, decision-making, performance measurement and control within organisations, in order to further the organisation's strategic objectives
- the roles of management accounting and its behavioural and organisational contexts

Skills outcomes
Transferable:
- Extract relevant information from structured and unstructured scenarios and data in order to identify problems and define solutions

Subject specific:
- Apply advanced concepts and techniques of management accounting to a variety of situations in order to solve practical problems
- Competently apply numerical skills to manipulate and interrogate financial and other numerical data

Syllabus

Indicative content:
The syllabus provides coverage of some of the more advanced techniques of management accounting and includes costing methods, relevant costs for decision-making, cost-volume-profit analysis, pricing, standard costing and variance analysis. The syllabus also includes concepts and theories underpinning current management accounting practices, including cost management, the budgetary process, strategic management and performance measurement.

Teaching methods

Delivery type	Number	Length hours	Student hours
Lecture	22	2.00	44.00
Seminar	8	1.00	8.00
Private study hours			148.00
Total Contact hours			52.00
Total hours (100hr per 10 credits)			200.00

Opportunities for Formative Feedback

- Formative feedback will be provided to students in class discussions and as they work through practical exercises to test their understanding of module material.
- Feedback will also be provided by means of allowing students to undertake a range of MCQs during Semester 2 of the module.
- Students can also obtain feedback on a one-to-one basis from the module leader outside the class setting.

Methods of assessment

Exams

Exam type	Exam duration	% of formal assessment
Standard exam (closed essays, MCQs etc)	3 hr 00 mins	100.00
Total percentage (Assessment Exams)		100.00

Resit will be 100% by exam.

Reading list

The reading list is available from the Library website

Last updated: 27/02/2018

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