Summary of content

The module aims to introduce management accounting as one of the key pillars of accounting which will be developed in succeeding modules in the degree programme.

The module will introduce the underlying principles of management accounting and their role in management decision making and control. The module will apply these principles to a number of non-complex business situations and use computer software as an aid to this process. Major topics include: cost classification and behaviour, cost volume profit analysis, budgeting, costing methods, overhead absorption and activity-based costing, absorption and marginal costing. The student will learn to present information in a usable, reasoned format emphasising communication and computer skills.

Module structure

Assessment methods