MODULE DESCRIPTOR FORM

Module Title MANAGERIAL ACCOUNTING

Module Code BM401 Credit Rating 15

1
Module Level UG4 Semester of Delivery

Module Leader Rayan Naoom

Rayan Naoom
Module Tutors
B.Sc (Hons) Business and Management;
Programmes for which this module is B.Sc (Hons) Economics and Finance;
core B.Sc (Hons) Public Sector Management;

Programmes for which this module is

NA
elective

Date Approved Version Number 1

Relation With Other Modules

Co-requisites None Pre-requisites Cost Accounting

Module Aims, Learning Outcomes and Indicative Contents

This module is designed to introduce students to the fundamentals of
Module Aims managerial accounting concepts, theories and techniques.
 The aims of the module are to:
introduce students to the principles underlying Managerial accounting,
enable students to apply, interpret and explain key Cost and Managerial
accounting concepts, terms and applications,
provide a broad understanding of the theory and practice of managerial
accounting,
Inculcate the basics of decision making tools of managerial accounting into
business practices.
The module is intended both for non-specialist students, and as a foundation
for further study in the area.
By the end of teaching and learning of this module, students should be
able to:
1. Distinguish between different uses of accounting and
managerial information and relate these uses to the needs of
different groups of users,
2. Explain and apply managerial accounting concepts,
Module Learning terminologies and principles,
Outcomes 3. Identify, Understand and know how to prepare different cost
systems,
4. Be able to carry out analysis of basic financial statements from
both structured and unstructured data for Management use,
5. Analyse, interpret and communicate performance evaluation,
using variances, standards, budgets and pricing.
This module is designed to introduce students to managerial accounting
concepts, techniques and applications concerned with cost data capturing,
costing, analysis, forecasting, budgeting, performance evaluation and pricing.
Managerial accounting is primarily concerned with aiding management in their
decision making.
Indicative
contents In summary outlines, the indicative contents are;
Managerial Accounting Concepts and Principles.
Process Cost Systems.
General classification of costs
Cost-Volume-Profit
Variable Costing for Management Analysis
 Learning and Teaching Strategies
The following learning and teaching strategies will be adopted:
Face to face lectures on the theories and concepts.
Tutorials to introduce case studies through group classes which will be
used to deliver cognitive skills and contemporary practices related to
managerial decisions.
Strategies
Self-directed study to encourage students to gather, analyse information
and make decisions related to human resource management issues.
Creation of non-compulsory Office Hours to aiding challenged students to
discuss/solve further illustrative and practical professional issues.
Contact Hours -
Lectures Lectures followed by Group Activities: 42 (3 HRS/WK x 14WKS)
Contact Hours -
Tutorials
Students Self
Study (Hours) 94 hour per semester
Contact Hours
Office Hours Not-compulsory Hours: 28 (2HRS/WK x 14 WKS)

Module Assessment
Time/Number Weight Week
Relevant Learning Outcome
of Words (%) Due
Class Test 1.5hrs 10% 5 1-3
Assignment TBD 20% 7 2, 4 and 5
Mid-Term Exam 3hrs 30% 8 All relevant to each part
Final Exam 3 hours 40% 15 All relevant to each part

Learning and Teaching Resources

Text

Required Texts Managerial Accounting, Garrison, Noreen, 10ed, McGraw-Hill

Irwin, 2003
ISBN: 0-07-252812-5 0-07-242338-2
Recommended
Texts
Managerial Accounting, Jerry J. Weygandt, Paul D. Kimmel,
.Donald E. Kieso, 6ed, John Wiley & Sons, Inc., 2012
ISBN-13 978-1-118-09689-5

Reeve J.M, Warren C.S and Duchac J.E (2011) Principles of Financial &
 Managerial Accounting 11ed,
South-Western CENGAGE LEARNING.
ISBN: 9781111525774, 9781111525774

Management and Cost Accounting, Colin Drury, 6 ed,

BookPower, 2004
ISBN: 978-1-84480-143-5

Peter Atrill and Eddie McLaney (2009) Management accounting for Decision
Makers. Harlow: Pearson Custom Publishing,
www.pearsoned.co.uk

www.wiley.com//college
Websites
http://novellaqalive2.mhhe.com

LECTURE
As assigned by the Academic Registry
TIME/ROOM