BE111-5-FY-KS:
Management Accounting I
2022/23
Essex Business School
Kaplan Singapore
Full Year
Undergraduate: Level 5
Current
Thursday 06 October 2022
Friday 30 June 2023
15
29 November 2022
Requisites for this module
(none)
(none)
(none)
(none)
BE113, BE131, BE329, BE936
BSC N420JS Accounting and Finance,
BSC N420NS Accounting and Finance,
BSC N390NS Banking and Finance
Management accounting may be seen as a way of providing information in three main areas: costing, decision-making, and planning and control. The emphasis of this module will mainly be on the first area (i.e., information for costing). In reality, however, it is often difficult to separate this area from the other two. For example, standard costing provides costing information which is then used as a tool for planning and control.
This module will develop students' basic knowledge of management accounting and the context in which it operates. Students will learn about the traditional 'routine or period-oriented' concepts and techniques of costing such as absorption and marginal costing, system design such as job-order and process costing, and also the non-routine or ad hoc approaches relevant for decision-making. These concepts and techniques will be considered mainly in the context of manufacturing organisations, yet they are also relevant to the service and not-for-profit sectors.
The module is complete and self-contained in itself but also provides students with the conceptual knowledge and technical skills to progress to other second and third year modules in management accounting.
1. To develop an understanding of the main concepts and ideas underlying management accounting practice.
2. To support and encourage education and learning, and to foster the capacity for individual study.
3. To encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development.
4. To provide the necessary support to enable the successful completion of the degree.
On successful completion of the module, students will be able to:
Knowledge & Understanding: Technical and critical understanding of:
1. the contexts in which management accounting (MA) operates.
2. understand introductory ideas of cost and management accounting issues;
3. understand costs, volume and profit in various business contexts;
4. understand various issues of cost allocations and accumulations in relation to business and technology;
5. understand conventional costing systems; and
6. develop an understanding of various issues in relation to determining product costs, including relevant costs.
Skills & Abilities: Technical, analytical and evaluation skills in:
1. Applying recent and current management accounting approaches
2. Applying management accounting in different organisational contexts
3. Using management accounting to manage organizations
4. Key conceptual aspects and practical application of cost and management accounting issues
5. Engage in written and oral communication for analysing management accounting issues of all types covered
Module Learning Outcomes
On successful completion of the module, students will be able to:
Knowledge & Understanding
Technical and critical understanding of:
* The contexts in which management accounting (MA) operates.
* understand introductory ideas of cost and management accounting issues.
* understand costs, volume and profit in various business contexts.
* understand various issues of cost allocations and accumulations in relation to business and technology.
* understand conventional costing systems; and
* develop an understanding of various issues in relation to determining relevant costs for decision-making.
Skills & Abilities
Technical, analytical and evaluation skills in:
* Applying current management accounting approaches to manage organizations
* Applying management accounting in different organisational contexts
* Key conceptual aspects and practical application of cost and management accounting issues
* Engage in written and oral communication for analysing management accounting information covered in
the module
Skills for Your Professional Life
(Transferable Skills)
The module aims to develop a variety of personal transferable skills by encouraging students to
The module is normally delivered through:
- In week 2, there will be two lectures. 1 lecture (Dr Md Tarikul Islam) + 1 lecture of 1 hour long (Professor Ileana Steccolini) - please check your timetabling on-line. Thereafter there will be:
- Nine (9) one-hour lectures (weekly, Week 3 – 11),
- Nine (9) one-hour weekly seminars (weekly, Week 3 – 11),
- One-hour voluntary support class in week 9, and
- One one-hour revision lecture during spring term (week 30)
This module does not appear to have a published bibliography for this year.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
| Exam |
Reassessment Main exam: Remote, Open Book, 120 minutes during September (Reassessment Period)
|
Additional coursework information
Skills for Your Professional Life
(Transferable Skills)
The module aims to develop a variety of personal transferable skills by encouraging students to:
• Identify and distil key features and arguments covered in texts and presentations
• Develop coherent and well-structured lines of argument supported by relevant analysis and concepts
• Discriminate between relevant and irrelevant information (both quantitative and qualitative) for the
purposes of decision-making
• Apply analytical skills and critical judgement as required to handle management problems
• Lead and participate in group discussions
• Develop the ethical awareness required in being professional
• Communicate effectively orally and in writing, in presentations, essays and reports and developing core IT
skills (word, excel, PowerPoint, outlook)
• Developing imaginative thinking within the accounting field
• Appreciate new ways of seeing accounting such as accounting for the environment and society
• Work under pressure and meet deadlines.
Exam format definitions
- Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
- In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
- In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
- In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary,
for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.
Your department will provide further guidance before your exams.
Overall assessment
Reassessment
Module supervisor and teaching staff
Dr Shaila Ahmed, email: sahmedj@essex.ac.uk.
ebsugcol@essex.ac.uk
No
No
No
No external examiner information available for this module.
Available via Moodle
No lecture recording information available for this module.
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