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Accounting for Management Control and Decision Making - CB677
| Location | Term | Level | Credits (ECTS) | Convenor | 2013-14 | 2014-15 | 2015-16 |
|---|---|---|---|---|---|---|---|
| Canterbury | Autumn |
Intermediate
Intermediate level module taken in stages 2 and 3 of an undergraduate degree
|
15 (7.5) | Tjerkstra Mr R J |
|
|
|
The information below applies to the 2013-14 session
Synopsis
The module introduces students to the role of the accountant in the management information system as well as to a range of accounting techniques and methods which will play a role in the organisational decision-making process and control of the business.
Details
This module appears in:
Restrictions
Not available as a 'wild' module. Available only to Business students
Contact hours
2 hours lecture, 1 hour seminar per week
Method of assessment
Project 40%
In-Class tests 40%
Virtual tests 10%
Seminar Participation 10%
Preliminary reading
- Seal, W., Garrison, R.H and Noreen E. W. 2008: Management Accounting, 3rd edition. London: McGraw Hill Gowthorpe, C. 2008: Management Accounting, South-Western Cengage Learning. Ryan, R. 2008: Finance and Accounting for Business 2nd edition. Wiley.
Learning outcomes
- At the end of the module students who actively engage will: Be aware of the link between financial and management accounting; Be aware of some of the business and organisational contexts in which management accounting operates; Demonstrate an understanding of the concepts which underpin management accounting; Understand the main current technical language and practices of management accounting; Be able to manipulate financial data and record and summarise economic events as they affect the organisation through the preparation of reports for management; Be able to prepare financial statements for internal management purposes; Be able to analyse the operations of business and prepare financial projections; Appreciate the importance of business and professional ethics; Be aware of the role of management accounting in accounting for the environment and sustainability
Pre-requisites
CB675 Financial Accounting, Reporting and Analysis