AF2S120 - Accounting for Managers 01 Sep 2022 - 31 Aug 2028 | Version 2

Associated Module Information

Module Code: AF2S120
Module Title: Accounting for Managers
Faculty: Faculty of Business and Creative Industries
Faculty Group: Accounting and Finance
Faculty Sub Group: Accounting and Finance
Module Leader: Alison Lane, Louise Miles
Module Team: Rebecca Wright, Claire Wright, Rob Seager, Sarah Saunders, Ruth Ferguson, Adrienne Evans
First Intended Intake: SEP 2015 Final Year of Intake:
Date Closed:
Credit Value: 20 Credit Level: 5
Language: English
Percentage of Module Taught in Welsh: 0
Equivalent Module:
HECOS codes: 100836 - management accountancy
HECOS Code Weighting: 100

Document Version Information

Version 2
Valid From 01 Sep 2022
Valid To 31 Aug 2028

Module Aims

To develop knowledge and understanding and the ability to apply financial and management accounting information in an organisation to support planning, control decision-making.

Content Summary

The analysis and application of financial information to support planning – standard costing, budget preparation and alternative approaches to accounting for overhead costs. Cost management in a competitive environment.

The importance of financial information to help maintain financial control – flexible budgeting and variance analysis

The application of financial information in a decision making context – cost volume profit analysis, ‘what if’ scenarios, incremental analysis – relevant costing.

Learning and Teaching Methods

Activity Type Hours
Practical classes and workshops 36
Independent Study 80
Directed Study 84
Total Hours Selected 200

Learning Outcomes

# Learning Outcome
LO1 Identify and explain the nature, sources and purpose of financial information in a management accounting context
LO2 Apply management accounting information to support planning, control and decision making in a business context

Module Requisites

Code Title Requisite Type
MOD007980 The Management of Financial Information pre-requisite
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Assessment Criteria

Assessment Category Assessment Type Description Duration Word Count Weight (%) Best of? Pass Mark
Synchronous Onsite Assessment (Exam) Onsite Open Book Examination 1 Management accounting theory and techniques - longer form 120 N/A 60 No 40
Synchronous Onsite Assessment Classroom Test - Time Constrained (Onsite) 1 Management accounting theory and techniques - short form 60 N/A 40 No 40

Assessment Matrix

Assessment Type Learning Outcomes
LO1 LO2
Onsite Open Book Examination 1
Classroom Test - Time Constrained (Onsite) 1

Reading List

Management Accounting for Decision Makers P.Atrill & E.McLaney, Pearson
Accounting and Finance for non-specialists, P Atrill & E Mclaney, Pearson