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MAN-30045 - Module Specification
Keele Business School
Faculty of Humanities and Social Sciences

For academic year: 2022/23 Last Updated: 19 January 2023

MAN-30045 - Management Accounting
Coordinator: Eiman Mohamed El-Sayed Room: N/A Tel: +44 1782 7 33610
Lecture Time: See Timetable...
Level: Level 6
Credits: 15
Study Hours: 150
School Office: 01782 733094

Programme/Approved Electives for 2022/23

None

Available as a Free Standing Elective

Yes

Co-requisites

None

Prerequisites

MAN-20049 Cost and Management Accounting

Barred Combinations

None

Description for 2022/23

This module will develop the knowledge and understanding of management accounting concepts and techniques acquired in Year 2 (Level 5) module: Cost and Management Accounting. Students will develop knowledge from prior studies and learn to apply key principles and techniques of management accounting to decision making situations. These include:
Multiple breakeven charts and profit volume charts.
Decisions involving limiting factors, multiple limiting factors.
External pricing decisions.
Internal charging and transfer pricing.
Relevant costs for decision making.
Risk, uncertainty and sensitivity.
Advanced aspects of investment appraisal.
Behavioural and social aspects of management accounting.
In addition, students will acquire knowledge to critically appraise the nature of decision making and evaluate the roles of accounting in decision making. The module aims to develop knowledge and skills to obtain exemptions from professional accounting examinations. Transferable skills and graduate attributes will be fostered.

Aims
This module will develop the knowledge and understanding of management accounting concepts and techniques acquired in Cost and Management Accounting. Students will be able to apply the principles of management accounting to decision-making situations.

Intended Learning Outcomes

explain and evaluate key concepts of management accounting: 1,2
assess the behavioural and social aspects of management accounting including environmental accounting: 1,2
apply the principles of management accounting to decision making situations (e.g. external pricing, internal charging and transfer pricing): 1,2
critically assess the role of risk, uncertainty and sensitivity in management accounting: 2
critically appraise the nature of decision making and evaluate the roles of management accounting in decision making (limiting factors, make or buy decisions, pricing): 2

Study hours

Lecture 18 hours
Tutorials 6 hours
Private Study 126 hours
Exams 3.5 hours
Mid-term Assessment 2 hours
Final Examination 2 hours


School Rules

For students to be able to use this module to support professional body accreditation they will also need to have studied MAN-10015 Accounting Principles, MAN-20049 Cost and Management Accounting and also plan to study MAN-30046 Advanced Management Accounting in Semester two

Description of Module Assessment

1: Unseen Exam weighted 40%
1.5 hour unseen closed computer based assessment (CBA)
Mid term assessment - Assessment 1 is a 90-minutes computer-based test. A selection of questions covering all topics studied to date and will contain a range of CBA questions styles both calculative and narrative, in line with professional body accreditation requirements.

2: Unseen Exam weighted 60%
2 hour unseen in situ exam
Final examination - Assessment 2 is an in situ unseen exams under formal examination conditions and covers all the syllabus.

Please note that for the 2022/23 Academic Year programmes may be adapted to operate in accordance with a flexible, digital approach. This means that there may be some changes made to how modules are delivered and assessed. The latest information will be provided to you by your School in module handbooks. We endeavour to give you as much notice as possible of any changes and details about the circumstance in which changes are made to programmes can be found in the Student Agreement, available at: https://www.keele.ac.uk/student-terms-and-conditions/

Last Updated: 19 January 2023