2021/22 Undergraduate Module Catalogue
LUBS2295 Intermediate Management Accounting
20 creditsClass Size: 200
Module manager: Sarah Swift
Taught: Semesters 1 & 2 (Sep to Jun) View Timetable
Year running 2021/22
Pre-requisite qualificationsLUBS1915 Introduction to Financial Accounting AND LUBS1925 Introduction to Management Accounting
LUBS1235 Introductory Financial Accounting AND LUBS1245 Introductory Management Accounting
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 summaryThe 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.
ObjectivesThis 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.
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
- Extract relevant information from structured and unstructured scenarios and data in order to identify problems and define solutions
- 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
The syllabus provides coverage of some of the more advanced techniques of management accounting and includes costing methods, relevant costs for decision-making, 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.
|Delivery type||Number||Length hours||Student hours|
|Private study hours||148.00|
|Total Contact hours||52.00|
|Total hours (100hr per 10 credits)||200.00|
Private studyThis could include a variety of activities, such as reading, watching videos, question practice and exam preparation.
Opportunities for Formative FeedbackYour teaching methods could include a variety of delivery models, such as face-to-face teaching, live webinars, discussion boards and other interactive activities. There will be opportunities for formative feedback throughout the module.
Methods of assessment
|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|
The resit for this module will be 100% by 3 hour examination.
Reading listThe reading list is available from the Library website
Last updated: 24/09/2021
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