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Undergraduate Module Descriptors 2012/13
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BM5107: Accounting for Finance and Decision Makers

Module Title Accounting for Finance and Decision Makers
Module Code BM5107
Module Tutor Tracy Jones
School Business and Management
CAT Points 15
Level of Study 5
Pre-requisites Before taking this module you must pass BMN102 or pass BM4101
Co-requisites None
Restrictions Cannot be counted with FM202, FM210, FM211, FM230, ACC210, ACC220 or BMN211
Brief Description

This module will aim to build on the start made in the first year in equipping future business managers from any specialist area with the tools they will need to assist in their ability to make informed management decisions and to communicate effectively with finance specialists. It will focus on techniques for measuring and managing business performance, making effective and informed decisions, and reporting to stakeholders.

Indicative Syllabus
  1. Introduction to management accounting and its use to decision makers.2.Business simulation software introduction and tutorial.
  2. Ratio Analysis.
  3. Cost behaviour & absorption costing.
  4. Performance measurement in different environments (manufacturing, not-for-profit & service industries)
  5. Budgeting.
  6. Short-term decision making & variable costing.
  7. Cost-Volume-Profit (CVP) Analysis, using spreadsheets.
  8. Long-term decision making (investment appraisal).
  9. Pricing.
  10. Contemporary issues in accounting e.g. Environmental Accounting & Strategic Management Accounting.
Learning Outcomes

A student passing this module should be able to:

  1. Understand the nature and behaviour of costs and to use this in relation to organisational performance; (PLO1)
  2. Compare and contrast alternative management accounting techniques and how these can be used by managers to aid decision making; (PLO1, PLO2, PLO3, PLO4)
  3. Use a range of techniques to analyse and report business performance to stakeholders; (PLO1, PLO2, PLO3, PLO4)
  4. Analyse the importance of good financial information to a business and its decision making process; (PLO1, PLO3, PLO4)
  5. Develop numerical skills through the use of a wide range of accounting tools and techniques; (PLO4, PLO5) and
  6. Develop their problem solving, communication and group skills through the use of a business simulation (PLO4, PLO5, PLO6).
Learning and Teaching Activities Scheduled Contact Hours: 24
Independent Learning Hours: 126
Assessment (For further details see the Module Guide) 001: 40% Coursework: Group work, standard, written: 1500 or equivalent
002: 60% Coursework: Individual, portfolio: 2500 or equivalent
Special Assessment Requirements

Marks for each individual student in group work will be adjusted based on the individual student’s overall contribution. The approximate word count contribution per individual for the group work is 500 words (or equivalent). Please note that is only an approximate and may vary depending on the number of individuals per group.
Indicative Resources

The Library Catalogue contains full details of the current reading list for this module. Further details may also be found in the Module Guide.

Important

Please note the course resources in this website are archived versions from previous years.

Course resources for the current years of entry are available to staff and students on Infonet.

Prospective students should use our Courses information as a starting point.

Old Archive

Course resources prior to 2012/13 can still be found in the original Maps and Descriptors Archive.

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