BE111-5-AU-CO:
Management Accounting I

The details
2024/25
Essex Business School
Colchester Campus
Autumn
Undergraduate: Level 5
Current
Thursday 03 October 2024
Friday 13 December 2024
15
14 December 2023

 

Requisites for this module
(BE102 or BE100 or IA713) and (BE103 or BE100 or IA713)
(none)
(none)
(none)

 

BE113, BE131, BE329, 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),
MACCN440 Accounting and Finance,
MACCN441 Accounting and Finance (Including Placement Year),
MACCN442 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 N2N5 Management and Marketing (Including Foundation 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),
BA LX14 Financial Economics and Accounting (Including Foundation Year),
MMANNN35 Marketing and Management,
MMANNN36 Marketing and Management (Including Placement Year),
MMANNN37 Marketing and Management (Including Year Abroad),
BSC N260 Business and Human Resource Management,
BSC N261 Business and Human Resource Management (including Placement Year),
BSC N262 Business and Human Resource Management (including Year Abroad),
BSC N263 Business and Human Resource Management (Including Foundation Year)

Module description

This module will develop students' basic knowledge of management accounting and sensitize them about the context in which it operates. Students will learn concepts, techniques and tools, which will help them in becoming good managers, once they enter the 'real world'. 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 and acts as a foundation to progress to other second and third year modules in management accounting.

Module aims

The aims of this module are:



  • To develop an understanding of the main concepts and ideas underlying management accounting practice.

  • To support and encourage education and learning, and to 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.

Module learning outcomes

By the end of this module, students will be expected to be able to:


Knowledge & Understanding


Technical and critical understanding of:



  1. The contexts in which management accounting (MA) operates.

  2. Understand introductory ideas of cost and management accounting issues.

  3. Understand costs, volume and profit in various business contexts.

  4. Understand various issues of cost allocations and accumulations in relation to business and technology.

  5. Understand conventional costing systems.

  6. Develop an understanding of various issues in relation to determining relevant costs for decision-making.


Skills & Abilities


Technical, analytical and evaluation skills in:



  1. Applying current management accounting approaches to manage organizations.

  2. Applying management accounting in different organisational contexts.

  3. Key conceptual aspects and practical application of cost and management accounting issues.

  4. Engage in written and oral communication for analysing management accounting information covered in the module.


Skills for Your Professional Life (Transferable Skills)


By the end of this module, students will be encouraged to develop a variety of personal transferable skills:



  1. Identify and distil key features and arguments covered in texts and presentations.

  2. Develop coherent and well-structured lines of argument supported by relevant analysis and concepts.

  3. Discriminate between relevant and irrelevant information (both quantitative and qualitative) for the purposes of decision-making.

  4. Apply analytical skills and critical judgement as required to handle management problems.

  5. Lead and participate in group discussions.

  6. Develop the ethical awareness required in being professional.

  7. Communicate effectively orally and in writing, in presentations, essays and reports and developing core IT skills (Work, Excel, PowerPoint, Outlook).

  8. Developing imaginative thinking within the accounting field.

  9. Appreciate new ways of seeing accounting such as accounting for the environment and society.

  10. Work under pressure and meet deadlines.

Module information

This module will develop students' basic knowledge of management accounting and sensitize them about the context in which it operates. Students will learn concepts, techniques and tools, which will help them in becoming good managers, once they enter the 'real world'. 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 and acts as a foundation to progress to other second and third year modules in management accounting.

Learning and teaching methods

This module will be delivered via:

  • Two 1-hour lectures - One via Zoom (Week 2), then
  • One 1-hour lecture per week.
  • One 1-hour seminar per week.The module will be delivered through:
  • One voluntary support session per fortnight.
  • One revision lecture (Week 30)

Bibliography

This module does not appear to have a published bibliography for this year.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Coursework weighting
Coursework   On-line Test     100% 
Exam  Main exam: In-Person, Closed Book, 120 minutes during Early Exams 
Exam  Reassessment Main exam: In-Person, Closed Book, 120 minutes during September (Reassessment Period) 

Additional coursework information

Coursework is MyAccountingLab test

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

Coursework Exam
30% 70%

Reassessment

Coursework Exam
30% 70%
Module supervisor and teaching staff
Dr Shaila Ahmed, email: sahmedj@essex.ac.uk.
Dr Shaila Ahmed, Dr Andre Lino & Dr Babajide Oyewo
ebsugcol@essex.ac.uk

 

Availability
No
Yes
No

External examiner

Dr Pingli Li
University of Southampton
Associate Professor
Resources
Available via Moodle
Of 102 hours, 99 (97.1%) hours available to students:
1 hours not recorded due to service coverage or fault;
2 hours not recorded due to opt-out by lecturer(s), module, or event type.

 

Further information
Essex Business School

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