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2024/25 Undergraduate Module Catalogue

LUBS2295 Intermediate Management Accounting

20 creditsClass Size: 182

Module manager: Sarah Swift

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

Year running 2024/25

Pre-requisite qualifications

LUBS1915 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

LUBS2035Finance for Small Business

This module is not 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.


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
- 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


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, 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, sustainability and ethics.

Teaching methods

Delivery typeNumberLength hoursStudent hours
Private study hours146.00
Total Contact hours54.00
Total hours (100hr per 10 credits)200.00

Private study

This could include a variety of activities, such as reading, watching videos, question practice and exam preparation.

Opportunities for Formative Feedback

Your 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 typeExam duration% of formal assessment
Standard exam (closed essays, MCQs etc)3 hr 00 mins100.00
Total percentage (Assessment Exams)100.00

The resit for this module will be 100% by 3 hour examination.

Reading list

The reading list is available from the Library website

Last updated: 29/04/2024 16:16:20


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