Full Title:Management Accounting
Module Code:ACCT B8Z05
 
Credits: 5
Valid From:Semester 1 - 2019/20 ( June 2019 )
Module Delivered in 4 programme(s)
Module Description:no description provided
Learning Outcomes:
On successful completion of this module the learner should be able to
  1. Classify costs into different categories for the purpose of computing the cost/price of a product.
  2. Discuss the factors involved with the decision-making, planning and control process.
  3. Construct economic statements of relevant costs and revenues for decision-making purposes.
  4. Demonstrate an understanding of and prepare a cash flow statement in accordance with generally accepted accounting principles.
 

Module Content & Assessment

Indicative Content
Introduction to management accounting, distinguish between financial and management accounting.
n/a
Classification of costs.
n/a
Overhead analysis, compilation of overhead costs to include traditional and activity based methods.
n/a
Flexible budgeting, setting standards and variance analysis.
n/a
Information for decision making- CVP analysis, relevant costs for decision-making.
n/a
The economic measurement of costs and revenues for ad hoc short term decisions.
n/a
Assessment Breakdown%
Course Work20.00%
End of Module Formal Examination80.00%

Full Time

Course Work
Assessment Type Assessment Description Outcome addressed % of total Marks Out Of Pass Marks Assessment Date Duration
Class Test Prepare a cash flow statement in accordance with generally accepted accounting principles or construct economic statements of relevant costs and revenues or calculate a break even analysis or similiar module concepts. 4 20.00 0 0 n/a 0
No Project
No Practical
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Marks Out Of Pass Marks Assessment Date Duration
Formal Exam End-of-Semester Final Examination 1,2,3 80.00 0 0 End-of-Semester 0
Reassessment Requirement
No repeat examination
Reassessment of this module will be offered solely on the basis of coursework and a repeat examination will not be offered.

DKIT reserves the right to alter the nature and timings of assessment

 

Module Workload & Resources

Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture No Description 3.00 Every Week 3.00
Independent Study No Description 4.00 Every Week 4.00
Directed Reading No Description 2.00 Every Week 2.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 3.00
This course has no Part Time workload.
Resources
Supplementary Book Resources
  • Colin Drury 2012, Management and Cost Accounting 6th. Ed. 2004ISBN:1 84480 028 8, 8th Ed., Thompson [ISBN: 978-1-4080-4180-2]
  • Dyson JR 2004, Accounting for non-Accounting Students 4th. Ed 1997ISBN 0273 62575 6, 6th Ed., Pearson Education
This module does not have any article/paper resources
Other Resources
  • n/a: Website: www.drury-online.com
  • n/a: Accounting Institutes Websites
  • n/a: Accounting Institute Journals
  • n/a: Harvard Business Review
  • n/a: Business Week
  • n/a: The business section of newspapers
  • ICT Interactive Platform: ICT Interactive Platform MacBlain M., Fanning, L., Brennan,S 2012, 'NDLR Faster', DkIt, Ait, Carlow IT

Module Delivered in

Programme Code Programme Semester Delivery
DK_HSEAE_7 Bachelor of Arts in Sport, Exercise and Enterprise 6 Group Elective 2
DK_BBUST_8 Bachelor of Business (Honours) 4 Mandatory
DK_BMRKT_8 Bachelor of Business (Honours) in Marketing 4 Mandatory
DK_BSMKM_8 Higher Diploma in Business in Business and Marketing 2 Mandatory