Core Module Information
Module title: TEST MOVE TO LIVE

SCQF level: 10:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: MDTESTLIVE01
Module leader: Marie Daly
School The Business School
Subject area group: Generic - Business School

No prerequisite

Description of module content:

bbbbbbHistory 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:

aaaaatest 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

Indicative References and Reading List - URL:
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