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Higher Nationals

Assignment Brief – BTEC (RQF)

Higher National Diploma in Business (Business Management)

Student Name /ID Number TRUONG NGUYEN THAO MY (JENNIE) / KJ50522

Unit Number and Title Unit 5: Management Accounting

Academic Year 1

Unit Assessor Peter Arseculeratne

Assignment Number and Title MA 1: Management Accounting (1 of 2)

Issue Date 02.01.2019

Submission Date 22.02.2019

IV Name


Submission Format:

1. Print Assignment Cover Sheet and fill in all details.

2. Ensure that Declaration in Assignment Cover Sheet has been signed.
3. The final written report should conform to the academic report writing format. It should include contents page,
introduction, main body of answer with appropriate headings, conclusions, recommendations (if applicable), reference
list agreed with in-text referencing, appendices (if applicable). The pages of the report should be numbered.
4. The professionally final written report should be a fully-typed out document. Use a 12 font sizes, Times New
Roman font for main text of your report. Use 1.15 or 1.5 lines spacing.
5. For reference list and in-text references cited in the final written report, use Harvard Referencing system
(according to the school’s referencing guide). The minimum number of references is 5.
6. Learner should complete the assignment in clear, concise, and good English. The maximum length of the report
should not exceed 2,500 words. Learner may put additional materials in appendices which are excluded in the word

1. Ensure that you give yourself enough time to complete the assignment by the due date.
2. Do not leave things such as printing to the last minute – excuses of this nature will not be accepted as
reason for failure to hand-in the assignment report on time.
3. You must take responsibility for managing your own time effectively. If you are unable to hand in your
assignment report on time and have valid reasons such as illness or hospitalization or family issues, you may
apply in writing to the school for an extension. The extension will be reviewed on a case-by-case basis.
4. Academic integrity is important in producing your final written report. Students caught plagiarism will
result in “Rework” grade and student concerned might be referred to the school for further disciplinary
5. Failure to achieve a “Pass” grade in any of the learning outcome(s) will require the student concerned to
re-work the specific section of the report or the whole report, as deem necessary.
6. Read carefully the section on “Instructions on Presentation of Written Report”. Take note of the
submission deadline for the assignment submission. Due date is to be strictly complied with.

Unit Learning Outcomes:

LO1 Demonstrate an understanding of management accounting systems.

LO2 Apply a range of management accounting techniques.

Assignment Brief and Guidance:

Section A (LO2)

A company produces a single product called ‘Al drone’. At the beginning of January 2018 there were no
opening inventories and 20000 units were produced during the month. Details of costs are as follows.

Per Unit USD

Selling price 27
Direct materials 4
Direct labour 5
Variable manufacturing overheads 3
Variable selling & distribution expenses 2
Variable administrative expenses 1

Fixed costs for the month USD

Fixed manufacturing overheads 60174
Fixed selling and distribution expenses 26744
Fixed administrative expenses 20058

As a junior management accountant of the company you are required to calculate the profit for the month if
sales were as follows.

(a) 10000 units (b) 15000 units (c) 20000 units


5. Calculate costs using appropriate techniques of marginal and absorption costing.

Produce the income statements prepared under both marginal and absorption costing
Principles (P3)
6. Calculate the Net income under variable costing method after arriving at the Operating income
considering the data provided below.
Depreciation – USD .8000
Mortgage interest 10% on the loan taken of USD. 100,000
Increase in provision for bad debts USD. 3000
Bad Debts USD. 2500

Interpret data derived from the statements in relation to the marginal costing technique and
absorption costing technique and account for any significant differences. (M2, D2)

Section B (LO1)
You as the Junior Management Accountant, you are required to present a Management Report indicating the
Principles of Management Accounting to a group of line managers to promote understanding among
different departments in the company.


1.0 Explain management accounting and identify the essential elements of different types of
management accounting systems. Your report should cover the following topics. (P1)

Definition and the purpose of management accounting

The role and the principles of management accounting

The distinction between Management and Financial accounting

2.0 Evaluate the benefits of management accounting systems and their application within the
company. (M1)
3.0 Explain different types of management accounting reports with examples. (P2)

4.0 Critically evaluate how management accounting reporting is integrated within the company
processes. (D1)
Your report should cover the following topics.

The definition of management accounting system

Different types of management accounting systems
The importance of integrating the management accounting systems within the
Note 1: Your report should meet the following criteria of P1, P2 & P3 as a basic requirement to
achieve all the learning outcomes as stated.
Note 2: For the achievement of higher grades, you must meet the following criteria of M1, M2 and D1,
D2 respectively.
Learning Outcomes and Assessment Criteria

Learning Outcome Pass Merit Distinction

LO1 Demonstrate an P1 Explain M1 Evaluate the D1 Critically evaluate

understanding of management benefits of how management
management accounting and give management accounting systems
accounting systems the essential accounting systems and management
requirements of and their application accounting reporting is
different types of within an organisational integrated within
management context organisational
accounting systems. processes.

P2 Explain different
methods used for
accounting reporting

LO2 Apply a range of P3 Calculate costs M2 Accurately apply a D2 Produce financial

management using appropriate range of management reports that accurately
accounting techniques of accounting techniques apply and interpret data
techniques cost analysis to and produce for a range of business
prepare an income appropriate financial activities
statement using reporting documents
marginal and
absorption costs

Pearson Education 2016

Higher Education Qualifications
Assignment Brief
Higher Nationals RQF


When submitting evidence for assessment, each student must sign a declaration confirming that the work is their own.
Student name: Assessor name:
Peter Arseculeratne

Issue date: Submission date: Submitted on:

11.01.2019 22.02.2019

Pearson BTEC Level 5 Higher National Diploma in Business (Business Management)

Unit 5: Management Accounting (MA)

Assignment number and title:

MA1: Management Accounting Principles (1 of 2)

Plagiarism is a particular form of cheating. Plagiarism must be avoided at all costs and students who break the rules,
however innocently, may be penalised. It is your responsibility to ensure that you understand correct referencing
practices. As a university level student, you are expected to use appropriate references throughout and keep carefully
detailed notes of all your sources of materials for material you have used in your work, including any material
downloaded from the Internet. Please consult the relevant unit lecturer or your course tutor if you need any further
Student Declaration
Student declaration

I certify that the assignment submission is entirely my own work and I fully understand the
consequences of plagiarism. I understand that making a false declaration is a form of malpractice.

Student signature: Date:

Higher Nationals - Assignment Feedback Form

Student Name/ID
Unit Title Unit 5: Management Accounting (MA)

Assignment Number 1 of 2 Assessor Peter Arseculeratne

Date Received 1st

Submission Date 22.02.2019 22.02.2019
Date Received 2nd
Re-submission Date
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Action Plan

Summative Feedback: Assessor to Student

Grade: Assessor Signature: Date:

Resubmission Feedback:

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Internal Verifier’s Comments:

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* Please note that grade decisions are provisional. They are only confirmed once internal and external moderation has taken place
and grades decisions have been agreed at the assessment board.

Pearson Education 2017

Higher Education Qualifications
Assignment Feedback Form