ACCT06022 2016 Management Accounting Fundamentals 2

General Details

Full Title
Management Accounting Fundamentals 2
Transcript Title
Manage. Acc. Fundamentals 2
N/A %
Subject Area
ACCT - Accounting
BUS - Business
06 - NFQ Level 6
05 - 05 Credits
Start Term
2016 - Full Academic Year 2016-17
End Term
9999 - The End of Time
Caroline McNulty, John Gaynor, Beatrice Flavin, Riona Lyons, Helen Grady
Programme Membership
SG_BEMBE_G07 201600 Bachelor of Business Embedded Award BB L7 in Finance and Investment SG_BEMBE_G06 201600 Higher Certificate in Business in Embedded Award BB(Hons) Finance and Investment SG_BACCO_H08 202100 Bachelor of Arts (Honours) in Business in Accounting L8 SG_BFINA_H08 202100 Bachelor of Business (Honours) in Business in Finance and Investment

Introduces students to the principles and techniques of management accounting including their application in business situations.


Learning Outcomes

On completion of this module the learner will/should be able to;


Explain the nature of the modern business environment


Prepare budgets and use for control purposes.

Apply appropriate techniques of cost and management accounting to short-term decision making situations.

Communicate information individually or in teams using written, visual and numerical forms.

Teaching and Learning Strategies

Lectures supported by tutorials

Module Assessment Strategies

written exam which can be theoretical and/or numerical or project.

Repeat Assessments

Learning outcomes can be met by repeat exam only.

Module Dependencies


Indicative Syllabus

Introduction to The Modern Business Environment  

Planning & Control - Functional and cash budgets. Material and labour variances   

Decision Making   - CVP   and short-term decision-making                                                                                    


Coursework & Assessment Breakdown

Coursework & Continuous Assessment
20 %
End of Semester / Year Formal Exam
80 %

Coursework Assessment

Title Type Form Percent Week Learning Outcomes Assessed
1 Continuous Assessment Written Assessment including numerical and/or theoretical questions or project Continuous Assessment Assessment 20 % Week 23 1,2

End of Semester / Year Assessment

Title Type Form Percent Week Learning Outcomes Assessed
1 Final Exam Written exam including numerical and /or theoretical questions Final Exam Closed Book Exam 80 % End of Term 1,2,3,4

Full Time Mode Workload

Type Location Description Hours Frequency Avg Workload
Lecture Flat Classroom Lectures 1 Weekly 1.00
Lecture Flat Classroom Lectures 1 Weekly 1.00
Lecture Flat Classroom Lectures 1 Weekly 1.00
Lecture Flat Classroom Lectures 1 Weekly 1.00
Independent Learning UNKNOWN Personal study time 3 Weekly 3.00
Total Full Time Average Weekly Learner Contact Time 4.00 Hours

Required & Recommended Book List

Recommended Reading
2014-11-01 Management Accounting McGraw Hill Higher Education
ISBN 0077157508 ISBN-13 9780077157500

Module Resources

Other Resources

Management Accounting Principles and Practice. Alan Upchurch. Financial Times Pitman Publishing. 1998

Cost and Management Accounting. Alice Luby. Gill & Macmillan. 1999

Management Accounting, Michale Jone, Wiley, 2006.

Management Accounitng , Gail Sheppard, Gill & Macmillan. 2011


Additional Information