2012/13 Undergraduate Module Catalogue

LUBS1250 Management Accounting for Managers

10 Credits Class Size: 120

Module manager: Mohammad Alhadab
Email: M.Alhadab@leeds.ac.uk

Taught: Semester 2 (Jan to Jun) View Timetable

Year running 2012/13

Pre-requisite qualifications

As for entry requirements to relevant degree programme including Grade B at GCSE Mathematics

Co-requisites

LUBS1230 Financial Accounting for Managers

Mutually Exclusive

LUBS1245 Introductory Management Accounting
LUBS1925 Introduction to Management Accounting
LUBS2245 Introduction to Management Accounting

This module is not approved as an Elective

Objectives

On completion of this module, students should be able to:

(1) Understand the role of management accounting in organisations.
(2) Understand and apply the principles of costing.
(3) Understand and apply management accounting techniques for the purpose of control.
(4) Understand and apply management accounting techniques for the purpose of planning.
(5) Understand and apply management accounting techniques for the purpose of control.
(6) Understand and apply the concepts of decision making in the short and long term.
(7) Understand and apply management accounting techniques for the purpose of performance evaluation.

Learning outcomes

This module aims to provide students with a basic and broad understanding of management accounting. They will become familiar with the role of the management accounting and management accounting information in organisations.

Skills outcomes

- Ability to understand management accounting concepts
- Ability to apply management accounting techniques
- Ability to interpret management accounting information

Syllabus

The role of the management accounting
Cost terms, concepts and behaviour
Cost assignment
Activity based costing
Budgeting for planning
Budgets for control
Cost-volume-profit analysis
Pricing and profitability analysis
Short term decision making and relevant costs
Long term decision making - NPV, IRR, ARR, payback
Performance measurement

Teaching Methods

Delivery type Number Length hours Student hours
Lecture 11 1 11
Seminar 9 1 9
Private study hours 80
Total Contact hours 20
Total hours (100hr per 10 credits) 100

Private study

Follow on reading from lectures and preparation for classes. Students will be expected to contribute to discussion in the classes. Completion of on-line MCQ tests.

Opportunities for Formative Feedback

The methods of formative feedback used on the module include:
Class questions supported with model answers
On-line MCQ tests.

Exams
Exam type Exam duration % of formal assessment
Standard exam (closed essays, MCQs etc) 2.0 Hrs 0 Mins 100
Total percentage (Assessment Exams) 100

Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated

Reading List

The reading list is available from the Library website

Last updated: 4/22/2013

Errors, omissions, failed links etc should be notified to the Catalogue Team