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Session: 2022/23
Last modified: 30/09/2021 11:41:53
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Title of Module: Accounting for Performance and Control |
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Code: LNDN11001 |
SCQF Level: 11
(Scottish Credit and Qualifications Framework) |
Credit Points: 20 |
ECTS: 10
(European Credit Transfer Scheme) |
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| School: | School of Business & Creative Industries |
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| Module Co-ordinator: | David
Leung |
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| Summary of Module |
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This module provides students with an understanding of costing and management accounting. It will cover key topics such as:
- Relevant costs and benefits
- Cost-volume-profit analysis
- Full costing
- Cost management
- Budgeting
- Measuring divisional performance
- Strategic management accounting
- Environmental management accounting
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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 in-depth knowledge and understanding of cost classifications.
L2.
Critically discuss the principles of costing and apply them to various scenarios.
L3.
Analyse the complex issues arising from the budgetary process.
L4.
Develop analytical skills in covering both financial and non-financial performance measurements techniques. |
| 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 11.
A systematic knowledge and understanding of management accounting issues informed by the current academic discipline.
A critical understanding of a range of specialised concepts, theories and techniques based on empirical research findings that underpin the study and practice of management accounting.
Continue to advance their knowledge and understanding, and develop new skills to a high level.
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| Practice: Applied Knowledge and Understanding |
SCQF Level 11.
Use a significant range of practical skills and techniques associated with the practice of management accounting.
Show a comprehensive understanding of techniques applicable to management accounting.
Demonstrate originality in the application of knowledge, together with a practical understanding of how established techniques of research and enquiry are used to create and interpret knowledge in management accounting.
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| Generic Cognitive skills |
SCQF Level 11.
Deal with complex issues both systematically and creatively, whilst making rigorous, robust judgments in the absence of complete data |
| Communication, ICT and Numeracy Skills |
SCQF Level 11.
Communicate strategic conclusions in a persuasive manner to specialist and non-specialist audiences using a wide range of ICT applications.
Undertake a critical evaluation on a range of numerical and graphical management accounting data.
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| Autonomy, Accountability and Working with others |
SCQF Level 11.
Demonstrate autonomy and originality in tackling and solving problems, and act autonomously in planning and implementing tasks at a professional and equivalent level |
| 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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| The module employs hybrid learning approaches. Students will be exposed to core concepts and ideas through the use of asynchronous, online activities designed to allow students to engage with the material in a flexible manner. Face-to-face, synchronous sessions will concentrate on interactive learning designed to allow students to engage with staff and classmates and deepen their understanding of the subject material. The social learning platform will be used to share key information and provide opportunities for interaction with staff and other students. |
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) |
| Asynchronous Class Activity | 12 |
| Tutorial/Synchronous Support Activity | 24 |
| Independent Study | 164 |
| 200
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:
Atrill, P. and McLaney, E. (2021) Management Accounting for Decision Makers. 10th edn. Harlow: Pearson
Additional relevant texts will be added to the programme VLE as appropriate.
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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
Where a module has Professional, Statutory or Regulatory Body requirements these will be listed here:
As per UWS procedures. |
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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 and Finance |
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| Moderator | Dalia Alazzeh |
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| External Examiner | TBC |
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| Accreditation Details | N/A |
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| Version Number | 1 |
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| Assessment: (also refer to Assessment Outcomes Grids below) |
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| Report 30% weighting |
| Unseen Closed Book Exam 70% weighting |
(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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The Equality, Diversity and Human Rights policy underpins student engagement. We aim to make UWS a fair and equal place to study an institution which addresses specific issues covering all aspects of equality, diversity and human rights. Where required module assessment will be adapted to meet student requirements.
UWS Equality and Diversity Policy
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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