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Session: 2022/23
Last modified: 08/04/2022 09:42:58
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Title of Module: Principles of Mgt Accounting |
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Code: ACCT08013 |
SCQF Level: 8
(Scottish Credit and Qualifications Framework) |
Credit Points: 10 |
ECTS: 5
(European Credit Transfer Scheme) |
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| School: | School of Business & Creative Industries |
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| Module Co-ordinator: | Chaman
Shrestha |
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| Summary of Module |
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The purpose of this module is to introduce students to the concepts and principles of management accounting.
The syllabus may include:
The classification of costs and the behaviour of costs
Costing techniques that are commonly used in business will be covered.
The use of number of management accounting techniques to supporting short term decision-making wil be covered.
The module also introduces students to the preparation and use of budgeting and standard costing as essential tools for planning and controlling business costs
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| Module Delivery Method |
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| Face-To-Face | Blended | Fully Online | HybridC | HybridO | Work-based Learning |
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Face-To-Face
Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.
Blended
A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations
Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.
HybridC
Online with mandatory face-to-face learning on Campus
HybridO
Online with optional face-to-face learning on Campus
Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.
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| Term(s) for Module Delivery |
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(Provided viable student numbers permit).
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| Term 1 | | Term 2 | | Term 3 | |
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| Learning Outcomes: (maximum of 5 statements) |
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On successful completion of this module the student will be able to:
L1.
Demonstrate an understanding of costs and cost behaviour
L2.
Interpret information for decision making
L3.
Prepare information for planning control and performance measurement |
| Employability Skills and Personal Development Planning (PDP) Skills |
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| SCQF Headings |
During completion of this module, there will be an opportunity to achieve
core skills in:
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| Knowledge and Understanding (K and U) |
SCQF Level 8.
A knowledge of the scope, defining features, and main areas of management accounting.
Knowledge of some areas of management accounting.
A discerning understanding of a defined range of core theories, concepts, principles in management accounting.
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| Practice: Applied Knowledge and Understanding |
SCQF Level 8.
In using a range of skills, techniques and competencies associated with management accounting.
In carrying out routine lines of enquiry, development or investigation across a range of management accounting scenarios
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| Generic Cognitive skills |
SCQF Level 8.
Undertake critical analysis, evaluation and/or synthesis of ideas, concepts, information and issues that are within the common understandings of management accounting.
Use a range of approaches to formulate and critically evaluate evidence-based solutions and responses to defined problems and issues.
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| Communication, ICT and Numeracy Skills |
SCQF Level 8.
Convey complex information to a range of audiences and for a range of purposes.
Use and evaluate numerical and graphical data to measure management accounting standards |
| Autonomy, Accountability and Working with others |
SCQF Level 8.
Exercise autonomy and initiative in some activities at a professional level in management accounting techniques
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| Pre-requisites: |
Before undertaking this module the student should have
undertaken the following:
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Module Code:
| Module Title:
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| Other: | |
| Co-requisites | Module Code:
| Module Title:
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* Indicates that module descriptor is not published.
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| Learning and Teaching |
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| This module will use a traditional lecture and tutorial format of delivery. Lectures will be used to explore the principles and importance of management accounting in a global context. The lectures will be supported by tailored tutorials discussion sessions, with appropriate questions to allow students to reflect on their understanding of the lecture materials and consider the practical implications of these management accounting techniques in the workplace. |
Learning Activities
During completion of this module, the learning activities undertaken to
achieve the module learning outcomes are stated below:
| Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities) |
| Lecture/Core Content Delivery | 12 |
| Tutorial/Synchronous Support Activity | 0 |
| Independent Study | 88 |
| 100
Hours Total
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**Indicative Resources: (eg. Core text, journals, internet
access)
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The following materials form essential underpinning for the module content
and ultimately for the learning outcomes:
Management Accounting for Business - Colin Drury
Details of further resources, including textbooks, journals and online resources will be identified at the beginning of each delivery in the module handbook and made available via Moodle.
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(**N.B. Although reading lists should include current publications,
students are advised (particularly for material marked with an asterisk*) to
wait until the start of session for confirmation of the most up-to-date
material)
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| Engagement Requirements |
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In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure |
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Supplemental Information
| Programme Board | Accounting, Finance and Law |
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| Assessment Results (Pass/Fail) |
No
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| Subject Panel | Accounting, Finance & Law |
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| Moderator | Kieran James |
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| External Examiner | L McCann |
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| Accreditation Details | |
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| Version Number | 1.04 |
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| Assessment: (also refer to Assessment Outcomes Grids below) |
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| Exam |
(N.B. (i) Assessment Outcomes Grids for the module
(one for each component) can be found below which clearly demonstrate how the learning outcomes of the module
will be assessed.
(ii) An indicative schedule listing approximate times
within the academic calendar when assessment is likely to feature will be
provided within the Student Handbook.)
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Assessment Outcome Grids (Footnote A.)
Footnotes
A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above
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Note(s):
- More than one assessment method can be used to assess individual learning outcomes.
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Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.
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| Equality and Diversity |
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UWS Equality and Diversity Policy |
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(N.B. Every effort
will be made by the University to accommodate any equality and diversity issues
brought to the attention of the School)
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