Modules

Core Module Information
Module title: Management Accounting
SCQF level: 07:
SCQF credit value: 20.00
ECTS credit value: 10
Module code: ACC07101
Module leader: James Dunn
School The Business School
Subject area group: Accounting and Finance
Prerequisites

There are no pre-requisites for this module to be added
Description of module content:

You will be introduced to the theory and practice of management accounting which is concerned with the process of supporting management in the planning, control and decision making processes within companies. You will become familiar with the concepts of cost, accounting for costs, cost classification and cost behaviour. This will enable you to develop a foundation for future studies of management accounting.
Learning Outcomes for module:

Upon completion of this module you will be able to

LO1: Compare and contrast management and financial accounting.

LO2: Apply and discuss accounting and control procedures for materials and labour.

LO3: Apply and discuss marginal, absorption, job, process and contract costing.

LO4: Apply and discuss standard costing and integrated accounting.

LO5: Apply and discuss relevant costs for decision-making.

LO6: Apply and discuss Cost-Volume-Profit analysis.
Full Details of Teaching and Assessment
2026/7, Trimester 1, In Person,
VIEW FULL DETAILS
Occurrence: 002
Primary mode of delivery: In Person
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: James Dunn
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 24 The purpose of the lecture is to provide you with an overview of the issues and techniques related to each topic.
Face To Face Tutorial 36 The tutorials are an opportunity to discuss and practice the techniques relevant for each topic – they’re also a safe space to allow you to undertake calculations, engage with the material, make mistakes and, hopefully, emerge with a practical understanding of, and ability in, the particular area .
Online Guided independent study 140 You should ensure that you read the relevant part of the textbook each week. After the tutorial, you should complete any questions you have not yet attempted and review the answers to ensure that you have approached them correctly. There are further practice questions available in the textbooks for this course.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Report 50 1 Week 6 , WORDS= 1750 words You will compose a report of the similarities and differences between financial and management accounting.
Centrally Time Tabled Examination 50 1~2~3~4~5~6 Exam Period HOURS= 2 hours You will complete an on-campus, closed-book exam.
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100
2026/7, Trimester 1, Blended,
VIEW FULL DETAILS
Occurrence: 003
Primary mode of delivery: Blended
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: James Dunn
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Independent Learning Lecture 22 The purpose of the asynchronous lecture is to provide you with an overview of the issues and techniques related to each topic.
Independent Learning Tutorial 18 The synchronous tutorials are an opportunity to discuss and practice the techniques relevant for each topic – they’re also a safe space to allow you to undertake calculations, engage with the material, make mistakes and, hopefully, emerge with a practical understanding of, and ability in, the particular area.
Online Guided independent study 154 You should ensure that you read the relevant part of the textbook each week. After the tutorial, you should complete any questions you have not yet attempted and review the answers to ensure that you have approached them correctly. There are further practice questions available in the textbooks for this course.
Face To Face Practical classes and workshops 6 On-campus workshops scheduled during the course of study twice per module providing the opportunity to grow your professional network, share insights and experiences and engage with staff in the campus setting.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Report 50 1 Week 9 , WORDS= 1750 words You will compose a report of the similarities and differences between financial and management accounting.
Centrally Time Tabled Examination 50 1~2~3~4~5~6 Exam Period HOURS= 2 hour exam You will complete an on-campus, closed book examination
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100
2026/7, Trimester 2, In Person,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: In Person
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: James Dunn
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Tutorial 36 The tutorials are an opportunity to discuss and practice the techniques relevant for each topic – they’re also a safe space to allow you to undertake calculations, engage with the material, make mistakes and, hopefully, emerge with a practical understanding of, and ability in, the particular area .
Online Guided independent study 140 You should ensure that you read the relevant part of the textbook each week. After the tutorial, you should complete any questions you have not yet attempted and review the answers to ensure that you have approached them correctly. There are further practice questions available in the textbooks for this course.
Face To Face Lecture 24 The purpose of the lecture is to provide you with an overview of the issues and techniques related to each topic.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Report 50 1 Week 6 , WORDS= 1750 words You will compose a report of the similarities and differences between financial and management accounting.
Centrally Time Tabled Examination 50 1~2~3~4~5~6 Exam Period HOURS= 2 hours You will complete an on-campus, closed-book exam.
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100
2026/7, Trimester 2, In Person,
VIEW FULL DETAILS
Occurrence: 002
Primary mode of delivery: In Person
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: James Dunn
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 24 The purpose of the lecture is to provide you with an overview of the issues and techniques related to each topic.
Face To Face Tutorial 36 The tutorials are an opportunity to discuss and practice the techniques relevant for each topic – they’re also a safe space to allow you to undertake calculations, engage with the material, make mistakes and, hopefully, emerge with a practical understanding of, and ability in, the particular area .
Online Guided independent study 140 You should ensure that you read the relevant part of the textbook each week. After the tutorial, you should complete any questions you have not yet attempted and review the answers to ensure that you have approached them correctly. There are further practice questions available in the textbooks for this course.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Report 50 1 Week 6 , WORDS= 1750 words You will compose a report of the similarities and differences between financial and management accounting.
Centrally Time Tabled Examination 50 1~2~3~4~5~6 Exam Period HOURS= 2 hours You will complete an on-campus, closed-book exam.
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100

Indicative References and Reading List - URL:
Management Accounting ACC07101
 

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