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2012/13 Undergraduate Module Catalogue

LUBS2245 Introduction to Management Accounting

10 creditsClass Size: 250

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

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
LUBS1915	Introduction to Financial Accounting
LUBS1925	Introduction to Management Accounting

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
- the concepts of decision making in the short and long term
- 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
- 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 website

Last updated: 26/03/2013

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