2008/09 Undergraduate Module Catalogue
LUBS2245 Introduction to Management Accounting
10 creditsClass Size: 320
Module manager: Dr Darren Duxbury
Email: dd@lubs.leeds.ac.uk
Taught: Semester 2 (Jan to Jun) View Timetable
Year running 2008/09
Pre-requisite qualifications
A pass at A level Mathematics or in LUBS1195 or any equivalent (or more advanced) module in mathematics.Co-requisites
LUBS2235 | Introduction to Financial Accounting |
This module is mutually exclusive with
LUBS1245 | Introductory Management Accounting |
LUBS1900 | Foundations of Accounting |
LUBS1920 | Introductory Accounting and Financial Management |
This module is not approved as an Elective
Objectives
To introduce students to the basic concepts of management accounting and its role in planning, decision-making and control;Learning outcomes
On completion of this module, students should be able to: Understand and apply the principles of costing; Understand and apply the concepts of decision making in the short and long term; Understand and apply management accounting techniques for the purpose of control.
Syllabus
The role of the management accounting information system in planning, decision making and control; The principles of cost classification, estimation and overhead allocation; Cost-volume-profit analysis; Cost estimation and pricing decisions; The budgetary process; The preparation of cash budgets; Relevant costs and short term decision making; Long term decision making - payback, accounting rates of return, NPV and IRR; and Standard costing and variance analysis.
Teaching methods
Delivery type | Number | Length hours | Student hours |
Lecture | 11 | 1.00 | 11.00 |
Seminar | 10 | 1.00 | 10.00 |
Independent online learning hours | 4.00 | ||
Private study hours | 75.00 | ||
Total Contact hours | 21.00 | ||
Total hours (100hr per 10 credits) | 100.00 |
Opportunities for Formative Feedback
The methods of formative feedback used on the module include:Class questions supported with model answers and success criteria
On-line MCQ tests
Methods of assessment
Exams
Exam type | Exam duration | % of formal assessment |
Standard exam (closed essays, MCQs etc) | 2 hr 00 mins | 100.00 |
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 websiteLast updated: 20/03/2009
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- Undergraduate module catalogue
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