Core
5
8 ECTS
Spring
None
EC255
TBD
2017
Cost categories and cost behaviour
Cost-Volume-Profit Analysis
Job-Order and Process Costing
Activity-Based Costing
Absorption and Variable Costing
Inventory Accounting and Management
Costing and Short/Long Term Decision Making
Financial planning
| Type | Number per Term | Duration | Total Time |
|---|---|---|---|
|
Lectures |
15 | 1.5 | 22.5 |
|
Workshops |
5 | 1.5 | 7.5 |
|
Seminars |
5 | 1.5 | 7.5 |
| Tutorials | 5 | 1.5 | 7.5 |
| Total Guided/Independent Learning Hours | 45.0 | ||
| Total Contact Hours | 155.0 | ||
| Total Engagement Hours | 200.0 | ||
| Type | Number Required | Duration / Length | Weighting | Timing / Submission Deadline |
|---|---|---|---|---|
|
Final exam |
1 |
3 hours |
50% |
Week 17 |
|
Mid-term exam |
1 |
2 hours |
20% |
Week 8 |
|
Written tests/quizzes |
1 |
2x1 hour |
2x15% |
Weeks 4,12 |
Intended Learning Outcomes:
Demonstrable understanding of accounting principles and standards
Interpret managerial reports
Knowledge of the accounting process and preparation of the financial statements
Accurately describe key managerial accounting concepts such as fixed/variable costs, break even, operating costs and inventory accounting
Articulate on how accounting policies on costing and inventory management affect financial statements
Ability to collect information from variety of sources to provide information related to solutions in familiar and unfamiliar contexts, and to be able to (at least theoretically) apply solutions in unfamiliar context)
Teaching and Learning Strategy:
Lectures (ILO: 1-5)
In-class exercises (ILO: 5-6)
Assessment Strategy:
Midterm exam: (ILO:1-3)
Final exam (ILO: 1-5)
Written tests (ILO: 3-6)
Practical Skills:
Interpret corporate financial statements
Perform cost analysis
Prepare managerial accounting reports
Teaching and Learning Strategy:
Lectures (PS: 1-3)
In-class exercises (PS: 1-3)
Assessment Strategy:
Final and midterm exam (PS:1-3)
Written tests (PS: 1-3)
Transferable Skills:
A problem-centered and problem-solving approach
Ability to effectively present own and others’ point of view
Numeracy Skills
Communication Skills: Written and Oral
Research Skills
Data analyses skills
Classify data
Compare, inspect or record facts
Teaching and Learning Strategy:
Lectures (TS: 1-4)
In-class exercises (TS: 1-8)
Assessment Strategy:
Exams and tests (TS: 1-4, 6-8)
In-class exercises (TS: 1-8)
Set text
Sawyers, R. B., Jackson, S & Jenkins, G. (2013), Managerial ACCT2, Cengage
Supplementary Materials
Walther, L. (2016). Principles of Accounting, http://www.principlesofaccounting.com
Kemp, R. & Waybright, J. (2016) Financial Accounting, 4/E, Pearson
Alexander, D. & Nobes, C. (2016) Financial Accounting: An International Introduction, 6/E. Pearson
Weetman, P. (2016) Financial Accounting: An Introduction, 7/E, Pearson
Please note
This specification provides a concise summary of the main features of the module and the learning outcomes that a typical student might reasonably be expected to achieve and demonstrate if he/she takes full advantage of the learning opportunities that are provided.
More detailed information on the learning outcomes, content and teaching, learning and assessment methods of each module and programme can be found in the departmental or programme handbook.
The accuracy of the information contained in this document is reviewed annually by the University of Buckingham and may be checked by the Quality Assurance Agency.
Date of Production : April 2017
Date approved by School Learning and Teaching Committee:
Date approved by School Board of Study :
Date approved by University Learning and Teaching Committee:
Date of Annual Review:
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