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2012/13 Undergraduate Module Catalogue

LUBS1250 Management Accounting for Managers

10 creditsClass Size: 120

Module manager: Mohammad Alhadab
Email: M.Alhadab@leeds.ac.uk

Taught: Semester 2 (Jan to Jun) View Timetable

Year running 2012/13

Pre-requisite qualifications

As for entry requirements to relevant degree programme including Grade B at GCSE Mathematics

Co-requisites

LUBS1230Financial Accounting for Managers

This module is mutually exclusive with

LUBS1245Introductory Management Accounting
LUBS1925Introduction to Management Accounting
LUBS2245Introduction to Management Accounting

This module is not approved as an Elective

Objectives

On completion of this module, students should be able to:

(1) Understand the role of management accounting in organisations.
(2) Understand and apply the principles of costing.
(3) Understand and apply management accounting techniques for the purpose of control.
(4) Understand and apply management accounting techniques for the purpose of planning.
(5) Understand and apply management accounting techniques for the purpose of control.
(6) Understand and apply the concepts of decision making in the short and long term.
(7) Understand and apply management accounting techniques for the purpose of performance evaluation.

Learning outcomes
This module aims to provide students with a basic and broad understanding of management accounting. They will become familiar with the role of the management accounting and management accounting information in organisations.

Skills outcomes
- Ability to understand management accounting concepts
- Ability to apply management accounting techniques
- Ability to interpret management accounting information


Syllabus

The role of the management accounting
Cost terms, concepts and behaviour
Cost assignment
Activity based costing
Budgeting for planning
Budgets for control
Cost-volume-profit analysis
Pricing and profitability analysis
Short term decision making and relevant costs
Long term decision making - NPV, IRR, ARR, payback
Performance measurement

Teaching methods

Due to COVID-19, teaching and assessment activities are being kept under review - see module enrolment pages for information

Delivery typeNumberLength hoursStudent hours
Lecture111.0011.00
Seminar91.009.00
Private study hours80.00
Total Contact hours20.00
Total hours (100hr per 10 credits)100.00

Private study

Follow on reading from lectures and preparation for classes. Students will be expected to contribute to discussion in the classes. Completion of on-line MCQ tests.

Opportunities for Formative Feedback

The methods of formative feedback used on the module include:
Class questions supported with model answers
On-line MCQ tests.

Methods of assessment

Due to COVID-19, teaching and assessment activities are being kept under review - see module enrolment pages for information


Exams
Exam typeExam duration% of formal assessment
Standard exam (closed essays, MCQs etc)2 hr 00 mins100.00
Total percentage (Assessment Exams)100.00

Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated

Reading list

The reading list is available from the Library website

Last updated: 22/04/2013

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