BE111-5-FY-KS:
Management Accounting I
2020/21
Essex Business School
Kaplan Singapore
Full Year
Undergraduate: Level 5
Current
Thursday 08 October 2020
Friday 02 July 2021
15
21 October 2020
Requisites for this module
(none)
(none)
(none)
(none)
BE113, BE131, BE936
BSC N420JS Accounting and Finance,
BSC N420NS Accounting and Finance,
BSC N390NS Banking and Finance
Management accounting may be seen as a way of providing information in three main areas: costing, decision-making, and planning and control. The emphasis of this module will mainly be on the first area (i.e., information for costing). In reality, however, it is often difficult to separate this area from the other two. For example, standard costing provides costing information which is then used as a tool for planning and control.
This module will develop students' basic knowledge of management accounting and the context in which it operates. Students will learn about the traditional 'routine or period-oriented' concepts and techniques of costing such as absorption and marginal costing, system design such as job-order and process costing, and also the non-routine or ad hoc approaches relevant for decision-making. These concepts and techniques will be considered mainly in the context of manufacturing organisations, yet they are also relevant to the service and not-for-profit sectors.
The module is complete and self-contained in itself but also provides students with the conceptual knowledge and technical skills to progress to other second and third year modules in management accounting.
o To develop an understanding of the main concepts and ideas underlying management accounting practice.
o To support and encourage education and learning, and to foster the capacity for individual study.
o To encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development.
o To provide the necessary support to enable the successful completion of the degree.
On successful completion of the module, students will be able to:
Knowledge & Understanding: Technical and critical understanding of:
o the contexts in which management accounting (MA) operates.
o understand introductory ideas of cost and management accounting issues;
o understand costs, volume and profit in various business contexts;
o understand various issues of cost allocations and accumulations in relation to business and technology;
o understand conventional costing systems; and
o develop an understanding of various issues in relation to determining product costs, including relevant costs.
Skills & Abilities: Technical, analytical and evaluation skills in:
o Applying recent and current management accounting approaches
o Applying management accounting in different organisational contexts
o Using management accounting to manage organizations
o Key conceptual aspects and practical application of cost and management accounting issues
o Engage in written and oral communication for analysing management accounting issues of all types covered
No additional information available.
The module is normally delivered through:
- In week 2, there will be two lectures. 1 lecture (Dr Md Tarikul Islam) + 1 lecture of 1 hour long (Professor Ileana Steccolini) - please check your timetabling on-line. Thereafter there will be:
- Nine (9) one-hour lectures (weekly, Week 3 – 11),
- Nine (9) one-hour weekly seminars (weekly, Week 3 – 11),
- One-hour voluntary support class in week 9, and
- One one-hour revision lecture during spring term (week 30)
In academic year 2020-2021 the delivery is likely to be different and involve online learning.
- Bhimani, Alnoor; Horngren, Charles T.; Datar, Srikant M.; Rajan, Madhav V. (2019) Management and cost accounting BE111: Pearson.
The above list is indicative of the essential reading for the course. The library makes provision for all reading list items, with digital provision where possible, and these resources are shared between students. Further reading can be obtained from this module's reading list.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
Exam format definitions
- Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
- In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
- In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
- In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary,
for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.
Your department will provide further guidance before your exams.
Overall assessment
Reassessment
Module supervisor and teaching staff
Dr Md Islam, email: tarikul.islam@essex.ac.uk.
Chaminda Wijethilake and Shaila Ahmed
tarikul.islam@essex.ac.uk
No
No
No
No external examiner information available for this module.
Available via Moodle
No lecture recording information available for this module.
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