2012/13 Undergraduate Module Catalogue

LUBS1925 Introduction to Management Accounting

10 Credits Class Size: 120

Module manager: Mr Alan Duboisee De Ricquebourg
Email: A.J.DuboiseeDeRicquebourg@leeds.ac.uk

Taught: Semester 2 (Jan to Jun) View Timetable

Year running 2012/13

Co-requisites

LUBS1915 Introduction to Financial Accounting

Module replaces

LUBS1920 Introduction to Accounting & Financial Management

This module is not approved as an Elective

Objectives

To introduce students to the basic concepts of management accounting.

Learning outcomes

On completion of this module, students will be able to:
- understand the basic concepts of management accounting and its role in planning, decision making and control; and
- understand and apply the concepts of decision making in the short and long term.

Skills outcomes

On completion of this module, each student will be able to demonstrate understanding of the basic concepts of management accounting and its role in planning, decision making and control; and demonstrate understanding and the ability to apply the concepts of decision making in the short and long term.

Syllabus

- Management Accounting - the framework for planning, decision making and control;
- Cost behaviour and estimation; cost-volume-profit analysis;
- Relevant cost and benefits for decision making;
- Scarce resources in short-term decision making;
- Decision making in the longer term; payback, accounting rate of return, NPV and IRR;
- Capital rationing, sensitivity analysis and the cost of capital; and
- the budgetary process; and preparation of budgets and behavioural aspects.

Teaching Methods

Delivery type Number Length hours Student hours
Lecture 11 2 22
Seminar 9 1 9
Private study hours 69
Total Contact hours 31
Total hours (100hr per 10 credits) 100

Private study

Preparation of solutions for weekly classes; preparation of solution to formative non-assessed coursework; preparation for examination.

Opportunities for Formative Feedback

Progress will be monitored through contributions to tutorials and through the non-assessed (but marked) coursework.

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: 3/22/2013

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