Nottingham University Business School
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Management Accounting and Decisions I

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N11126

Semester: Spring

Convenor: Kirsten Greenhalgh

Credits & Level: 10 credits; Level 1

Pre-requisites: N11123 (Financial Accounting).

Co-requisites: None.

Target Students: Available to all students. CANNOT be taken if taken/are taking N11413 Intro to Management Accounting, T11012 Intro to Accounting with Appln to China or T11013 Intro to Finance with an Appln to China

Delivery: 5 two-hour lectures, 4 two-hour workshops, 1 two-hour guest speaker, 1 one-hour tutorial, 1 one-hour revision lecture

Assessment: One 2-hour examination (100%)

Exam Format:Section A: Answer ALL 25 multiple-choice questions (50%); Section B: Answer BOTH computational questions (each worth 20%); Section C: Answer ONE question from a choice of THREE short answer questions (10%).

Summary of Content This module introduces the following:

- cost concepts and allocation of manufacturing overheads
- absorption and variable costing
- cost-volume-profit analysis
- relevant costing
- budgeting

Aims To introduce the techniques of management accounting and how they assist in management decision-making.

Key Words: Costing Methods; Overhead; Budgeting.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The sources, uses and management of finance
  • The use of accounting and other information systems for planning, control, and decision making
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
  • Conceptual and critical thinking, analysis, synthesis and evaluation
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
Transferable (key) skills
This module develops:
  • Self-management and a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time
  • Articulating and effectively explaining information

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Nottingham University Business School

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