Modules

Due to Covid-19 restrictions, learning and teaching activities on campus as described in the module descriptors are currently restricted. Learning and teaching will be enabled through a mixture of scheduled online activity where you will be able to engage with your tutor and classmates in real-time and unscheduled guided activity where you will be required to complete activities and tasks at a time which best suits you. Teaching will take place on campus, wherever possible, and where this is safe to happen.

Definitive information on module delivery during 2020/21 will be provided on Module Moodle Sites. For specific enquiries please contact the module leaders directly.

Core Module Information
Module title:	Management Accounting
SCQF level:	07:
SCQF credit value:	20.00
ECTS credit value:	10
Module code:	ACC07101
Module leader:	Ken Farnhill
School	The Business School
Subject area group:	Accountancy

Prerequisites

No prerequisite

Description of module content:

History of accounting
Comparison of management and financial accounting
Cost classification and cost behaviour
Stock accounting - LIFO, FIFO, weighted average - and stock control: issues, re-order quantity, re-order level, maximum stock, minimum stock
Labour: accounting and control
Costing: marginal costing, absorption costing, comparison of marginal and absorption costing
Costing systems: job costing, process costing, contract costing
Standard costing: theory, direct variances, sales price and volume variances, fixed overhead variances, profit reconciliation
Integrated accounting
Relevant costs for decision-making
CVP analysis: single product break-even, multi-product breakeven, what-if analysis

Learning Outcomes for module:

LO1: Compare and contrast management and financial accounting
LO2: Apply and discuss and 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 CVP analysis

Full Details of Teaching and Assessment

2020/1, Trimester 1, Face-to-Face, Edinburgh Napier University
VIEW FULL DETAILS

Occurrence:	001
Primary mode of delivery:	Face-to-Face
Location of delivery:	CRAIGLOCKHAR
Partner:	Edinburgh Napier University
Member of staff responsible for delivering module:	Grahame Steven
Module Organiser:

Learning, Teaching and Assessment (LTA) Approach:

This module will have a relatively high degree of class contact to ensure that the foundations management accounting are put in place for later studies. While teaching will follow a traditional model of lectures followed by tutorials, this teaching will be supported by Moodle, including computer-based assessment, to enhance and support learning.

Students will be directed to articles that illuminate topics covered in this module to encourage them to think more deeply about management accounting and start the progression towards becoming independent learners.

Management accounting is relevant to developing and developed countries since all types of organisation require management information to enable them to operate effectively and efficiently. Examples will be placed in a range of contexts to emphasise the international nature of this subject.

A range of assessment types will be utilised for this module.

Students must sit an exam to comply with the accreditation requirements of professional accounting bodies.

The following employability and academic skills will be developed in this module: communication skills; problem solving; report writing; academic referencing.

Formative Assessment:

The University is currently undertaking work to improve the quality of information provided on methods of assessment and feedback. Please refer to the section on Learning and Teaching Approaches above for further information about this module’s learning, teaching and assessment practices, including formative and summative approaches.

Summative Assessment:

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activity	Learning & Teaching Activity	NESH (Study Hours)
Face To Face	Lecture	24
Face To Face	Tutorial	36
Independent Learning	Guided independent study	128
Independent Learning	Centrally Timetabled (Digital) Exam	12
	Total Study Hours	200
	Expected Total Study Hours for Module	200

Assessment
Type of Assessment	Weighting %	LOs covered	Week due	Length in Hours/Words
Report	30	1	6	HOURS= 0, WORDS= 1750
Report	10	4	12	HOURS= 0, WORDS= 250
Centrally Time Tabled Examination	50	ALL	14/15	HOURS= 2, WORDS= 0
Class Test	10	ALL	1	HOURS= 0, WORDS= 0
Component 1 subtotal:	50
Component 2 subtotal:	50
Module subtotal:	100

Indicative References and Reading List - URL:

Management Accounting

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