Management Accounting I

The details
Essex Business School
Colchester Campus
Undergraduate: Level 5
Thursday 03 October 2019
Saturday 14 December 2019
01 October 2019


Requisites for this module
BE100 or IA713


BE113, BE131, BE139, BE936

Key module for

BSC N400 Accounting,
BSC N401 Accounting (Including Foundation Year),
BSC N402 Accounting (Including Year Abroad),
BSC N404 Accounting (Including Placement Year),
BSC N420 Accounting and Finance,
BSC N422 Accounting and Finance (Including Placement Year),
BSC NN43 Accounting and Finance (Including Foundation Year),
BSC NNK3 Accounting and Finance (Including Year Abroad),
BSC NN24 Accounting and Management,
BSC NN27 Accounting and Management (Including Placement Year),
BSC NN42 Accounting and Management (Including Foundation Year),
BSC NNK2 Accounting and Management (Including Year Abroad),
BSC N4L1 Accounting with Economics (Including Foundation Year),
BSC NKL1 Accounting with Economics (Including Year Abroad),
BSC NL41 Accounting with Economics,
BSC NL44 Accounting with Economics (Including Placement Year),
BSC N200 Business Management,
BSC N201 Business Management (Including Foundation Year),
BSC N202 Business Management (Including Year Abroad),
BSC N204 Business Management (Including Placement Year),
BSC NN25 Management and Marketing,
BSC NN2M Management and Marketing (Including Placement Year),
BSC NNF5 Management and Marketing (Including Year Abroad),
BA L147 Financial Economics and Accounting (Including Placement Year),
BA L148 Financial Economics and Accounting,
BA L149 Financial Economics and Accounting (Including Year Abroad)

Module description

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.

Module aims

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.

Module learning outcomes

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

Module information

No additional information available.

Learning and teaching methods

Learning and Teaching Methods The module will be 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)


  • Seal, W. B.; Rohde, Carsten; Garrison, Ray H.; Noreen, Eric W. (2019) Management accounting, London: McGraw-Hill Education.

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 Weighting
Coursework BE111 Class Participation 16.6%
Coursework AUTUMN TERM ESSAY 29/11/2019 83.4%
Exam 120 minutes during Early Exams (Main)

Overall assessment

Coursework Exam
30% 70%


Coursework Exam
30% 70%
Module supervisor and teaching staff
Tarikul Islam, Chaminda Wijethilake, Arastyo Andono



External examiner

Prof Joan Amanda Emery
University of Ulster
Professor of Accounting
Available via Moodle
Of 188 hours, 187 (99.5%) hours available to students:
1 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s).


Further information
Essex Business School

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