BE111-5-AU-CO:
Management Accounting I
2016/17
Essex Business School
Colchester Campus
Autumn
Undergraduate: Level 5
Current
15
11 November 2002
Requisites for this module
BE100 or IA713
(none)
(none)
(none)
BE113, BE131
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),
BA N1R9 Business Management with a Modern Language,
BSC NN25 Management and Marketing,
BSC NN2M Management and Marketing (Including Placement Year),
BSC NNF5 Management and Marketing (Including Year Abroad),
BA L148 Financial Economics and Accounting,
BA L149 Financial Economics and Accounting (Including Year Abroad)
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 in itself but is also intended to provide students with the conceptual knowledge and technical skills necessary for other second and third year modules in management accounting.
MODULE AIMS
To develop an understanding of the main concepts and ideas underlying management accounting practice.
To support and encourage education and learning, and foster the capacity for individual study.
To encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development.
To provide the necessary support to enable the successful completion of the degree.
LEARNING OUTCOMES
At the end of this module the students will have developed their:
KNOWLEDGE & UNDERSTANDING
Technical and critical understanding of:
The contexts in which MA operates.
understand introductory ideas of cost and management accounting issues;
understand costs, volume and profit in various business contexts;
understand various issues of cost allocations and accumulations in relation to business and technology;
understand conventional costing systems; and
develop an understanding of various issues in relation to determining product costs, including relevant costs.
SKILLS & ABILITIES
Technical, analytical and evaluation skills in:
Applying recent and current approaches in management accounting
Appying management accounting in different organisatonal contexts
Using management accounting to manage organisations
Key conceptual aspects and practical application of cost and management accounting issues
Engage in written and oral communication for analysing management accounting issues of all types covered
No information available.
No information available.
Development of Personal Transferable Skills
The module aims to develop a variety of personal transferable skills by encouraging students to:
• Identify and distil key features and arguments covered in texts and presentations
• Lead and participate in group discussions
• Develop coherent and well-structured lines of argument supported by relevant analysis and concepts
• Discriminate between relevant and irrelevant information for the purposes of decision-making
• Apply analytical skills and critical judgement as required to handle management problems
• Develop the ethical awareness required in being professional
• Communicate effectively orally and in writing, in presentations, essays and reports
• Work under pressure and meet deadlines.
The module will be delivered through:
In week 2 there will be 2 lectures each 2 hours long (please check your time tabling on-line). Thereafter there will be:
Nine (9) one hour lectures (weekly Week 3 - 11)
Ten one hour weekly seminars (Week 3-11 and 16)
One two hour revision lecture during spring term (week 24)
NB The week numbers referred to here and throughout the booklet are based on the Universitys academic year calendar. Week 1 is Welcome week during which no teaching takes place. See the university website:
http://www2.essex.ac.uk/academic/offices/tt/index.htm
The lectures will explore the main areas and themes covered in the module.
For the seminars students are expected to read the references in the reading list and prepare problems and exercises as specified in advance of the seminars. 5% of the overall marks are allocated to students preparation of seminar material in advanced and engagement in seminars.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
| Coursework |
AUTUMN TERM |
|
83.4% |
| Practical |
BE111 Class Participation |
|
16.6% |
| Exam |
Main exam: 120 minutes during Early Exams
|
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
Murniati Mukhlisin & Shaila Ahmed
ebsugcol@essex.ac.uk
Yes
Yes
No
Prof Istemi Demirag
The University of Keele
Professor of Accounting
Available via Moodle
Of 224 hours, 224 (100%) hours available to students:
0 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s).
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