Nottingham University Business School
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Management Accounting and Decisions II

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

Programme: Undergraduate

Module Code: N12421

Semester: Spring

Convenor: Michelle Stirk

Credits & Level: 10 Credits, Level 2

Pre-requisites: N11123 (Financial Accounting) and N11126 (Management Accounting and Decisions I).

Co-requisites: None.

Target Students: Only available to BSc Accountancy students

Delivery: 11 ninety minute weekly lectures and 2 sixty minute seminars per semester.

Assessment: One 2-hour examination (100%)

Exam Format:Paper to contain two sections. Section A: 20 multiple choice questions (2 marks each) (40%). Section B: Answer ONE question from a choice of THREE (60%).

Summary of Content This module will introduce the following topics:

Activity based costing
Process costing
Transfer pricing
The changing role of the management accountant.

Aims The aim of this module is to build on the learning from Management Accounting and Decsions I in order to further develop students' skills in the computational aspects of management accounting and explore the relevance, significance and applicability of such techniques.

Key Words: Costing; Methods; Performance Evaluation; Topical Issues in Management Accounting.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • 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
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:
  • Articulating and effectively explaining information



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk