ACCT07018 2016 Management Accounting Planning, Control and Decision-Making 2
Full Title
Management Accounting Planning, Control and Decision-Making 2
Transcript Title
Management Acc PCD 2
Code
ACCT07018
Attendance
N/A %
Subject Area
ACCT - Accounting
Department
BUS - Business
Level
07 - NFQ Level 7
Credit
05 - 05 Credits
Duration
Semester
Fee
€
Start Term
2016 - Full Academic Year 2016-17
End Term
2022 - Full Academic Year 2022-23
Author(s)
Caroline McNulty, Beatrice Flavin
Programme Membership
SG_BACCO_H08 201600 Bachelor of Arts (Honours) in Accounting L8
SG_BACCT_J07 201600 Bachelor of Business in Business in Accounting (Add-on)
SG_BACCO_H08 201800 Bachelor of Arts (Honours) in Business in Accounting L8
SG_BACCO_H08 202100 Bachelor of Arts (Honours) in Business in Accounting L8
SG_BACCO_J07 202100 Bachelor of Business in Accounting L7
Description
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;
1.
Prepare a range of functional, cash and master budgets, illustrating a knowledge of the underlying theory
2.
Prepare,analyse and interpret variance reports, demonstrating a knowledge of theoretical issues
3.
Apply appropriate decision-making techniques for a variety of situations
4.
Communicate information individually or in teams using written, visual and numerical forms.
5.
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
Prerequisites
None
ACCT06021 201100 Management Accounting Fundamentals 1
ACCT06022 201100 Management Accounting Fundamentals 2
Co-requisites
None
Incompatibles
None
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 | Coursework 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 |
| Practical / Laboratory | 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
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
None