ACCT07018 2016 Management Accounting Planning, Control and Decision-Making 2

General Details

Full Title
Management Accounting Planning, Control and Decision-Making 2
Transcript Title
Management Acc PCD 2
N/A %
Subject Area
ACCT - Accounting
BUS - Business
07 - NFQ Level 7
05 - 05 Credits
Start Term
2016 - Full Academic Year 2016-17
End Term
9999 - The End of Time
Caroline McNulty, Beatrice Flavin
Programme Membership
SG_BACCT_J07 201600 Bachelor of Business in Business in Accounting L7 SG_BACCO_H08 202100 Bachelor of Arts (Honours) in Business in Accounting L8 SG_BACCO_J07 202100 Bachelor of Business in Accounting L7

Develops the student's knowledge of management accounting principles and enables them to produce information for planning, control and decision-making. 

Learning Outcomes

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

Prepare a range of functional, cash and master budgets, illustrating a knowledge of the underlying theory
Prepare,analyse and interpret variance reports, demonstrating a knowledge of theoretical issues
Apply appropriate decision-making techniques for a variety of situations 

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


Prepare and analyse product cost information using activity based costing.

Teaching and Learning Strategies

Lectures supported by tutorials which may be computer laboratory based.

Module Assessment Strategies

Written or computer based exam which can be theoretical and/or numerical or project. 


Repeat Assessments

Learning outcomes can be met by repeat exam only.

Module Dependencies

None ACCT06021 201100 Management Accounting Fundamentals 1 ACCT06022 201100 Management Accounting Fundamentals 2

Indicative Syllabus

Budgets - functional, cash and  basic master budgets. Participation and behavioural aspects

All variance calculations including cost reconciliation. Identify possible causes of deviations

Decision-making - CVP and relevant costing  

ABC - Activity Based Costing


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 Written or computer based assessment Continuous Assessment Project 20 % Week 27 1,2,4

End of Semester / Year Assessment

Title Type Form Percent Week Learning Outcomes Assessed
1 Final Exam Written assessment including numerical and /or theoretical questions Final Exam Closed Book Exam 80 % End of Term 1,2,3,4,5

Full Time Mode Workload

Type Location Description Hours Frequency Avg Workload
Group Learning Flat Classroom Group activity 1 Weekly 1.00
Laboratory Practical Computer Laboratory Lecture 2 Weekly 2.00
Lecture Flat Classroom Lecture 1 Weekly 1.00
Independent Learning UNKNOWN Personal study 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

Non ISBN Literary Resources

Management Accounting 3rd  Edition. Garrison/Noreen/ Seal. McGraw Hill. 2009

Other Resources

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

 Management Accounting, Gail Sheppard, Gill & Macmillan, 2011

Additional Information