Module Outline PDF

Preview

Summary

outline...

Description

BUSI2037/N12421 Management Accounting and Decisions II 10 Credits, Level 2, Semester 2

Details of Module Convenor and Teaching Staff Michelle Stirk Location: B03, Si Yuan Email Address: [email protected] Telephone No.: 0115 8468462 Availability Statement During term time I will be available to meet students on demand, if not otherwise engaged or away from the office. If I’m not available please contact me by email to make an appointment.

Details of External Examiner Name: Kevin McMeeking Position: Institution: Contact Hours 2 x 1 hour seminars 11 x 90 minute lectures

Breakdown of Student Learning Hours Provide a breakdown of hours, totalling 10 per credit, split between class contact, general reading, coursework preparation, exam preparation etc. Prize Details (if applicable)

Method and Criteria of Assessment One 2-hour examination (100%) Default Reassessment Method Exam Lecture Timetable Slot and Location Provide the day, time and room location Lecture Topic no. 1 Introduction to the Module Review Standard Costing

Date Jan. 29th

2

Standard costing – additional variances

Feb. 5th

3

Process costing 1

Feb. 12th

4

Process costing 2

Feb. 29th

5

The Changing Role of Management Accountants & Feb. 26th Management Accounting Change Activity based costing 1 Mar. 5th

6

7

Activity based costing 2

Mar. 12th

8

Relevant costing 1

Mar. 19th

9

Relevant costing 2

Mar. 26th

10

Transfer pricing

Apr. 2rd

11

Review

Apr. 9th

Small-group Teaching Arrangements (if applicable) Provide details of the number of seminars, requirements, and any additional information. Two seminars: Week 23 W/c 25/2/19 2-3 and 5-6 Week 25 W/c 11/3/19 2-3 and 5-6

Seminar material has been loaded on Moodle and can be accessed there. Students will be assigned centrally to pre-booked groups and rooms for all small-group teaching, and will be aware of their session times from their own individual timetable. You therefore do not need to book any rooms nor create signups on your Moodle page, but you should add the following text to this section: For details of the times, dates and locations of your seminars/tutorials, please consult your Individual Student Teaching Timetable. Exam Assessment Format (if applicable) Paper to contain two sections. Section A: 20 multiple choice questions (2 marks each) (40%). Section B: Answer ONE question from a choice of THREE (60%). Please delete the following paragraph unless the assessment for this module includes an exam which requires students to select questions from a set of alternatives - for instance if students are required to answer two questions from a set of five. In the exam paper you will be offered a choice over which questions to answer. If you supply answers in excess of the number requested, the excess answers will not be marked. In such cases the ordering of the questions as listed by you on the front of the answer book or, if you do not supply such a list, the order in which they appear inside the answer booklet, will be used to determine which answers will be marked.

Module Aims The aim of this module is to build on the learning from Management Accounting and Decisions I in order to further develop students' skills in the computational aspects of management accounting and explore the relevance, significance and applicability of such techniques. Learning Objectives and Outcomes Knowledge and understanding This module develops a knowledge and understanding of: ·

The use of accounting and other information systems for planning, control, and decision making

Intellectual skills This module develops:

·

The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions

Professional practical skills This module develops: ·

Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena

Transferable (key) skills This module develops: ·

Articulating and effectively explaining information

Past Examination Papers (if applicable) Logon to http://portal.nottingham.ac.uk and use the ‘Exam Papers’ search box to locate past examination papers for this module. If the syllabus has changed significantly, or this is a new module, or the format of the exam is new, you should upload a sample examination paper to the relevant section on Moodle. Module Details on Moodle The web address for Moodle is moodle.nottingham.ac.uk. Moodle contains the definitive module outline (including all assessment details), and assessment feedback and review pages. You can see information on previous student performance and SEM feedback on the module. For most modules, Moodle also contains module forums, module news and announcements, and a module home page that provides access to online materials such as electronic copies of lecture handouts. You may find that some of the details displayed in Moodle refer to this module by its old module code (e.g. N12421) rather than its new code (e.g. BUSI2037). Feedback on Teaching The School operates a system of formal teaching appraisal (termed SET/SEM). You may be asked to complete a short on-line questionnaire relating to the teaching on this module. Your co-operation would be very much appreciated, as we value feedback to maintain the quality of our programmes. SET/SEM is completed online using Evaluate. Accessibility/Disability If you have accessibility, disability or extenuating circumstance issues then please follow the guidance available from: www.nottingham.ac.uk/studentservices/services/accessibility.aspx www.nottingham.ac.uk/studentservices/support/supportforyourstudies/disabilitysupport www.nottingham.ac.uk/studentservices/services/extenuating-circumstances.aspx

Reading List Wider reading in the subject is encouraged and opportunities will be given in examinations, to give evidence of this wider reading. Examples of

wider reading include quality newspapers and magazines, and appropriate journals (e.g. Management Accounting Research). Text Book: The textbook recommended for purchase is: Seal, W, Rhode, R, Garrison, RH, and Noreen, EW (2015) Management Accounting, (5th Edition), McGraw-Hill. This book was also used in MAD 1 and is referred to as ‘Seal et al.’ on lecture schedule. Further reading: Drury, C. (2015) Management and Cost Accounting (9th Edition) Thomson, London, is also recommended. This book has further practice examples which students may find helpful, and Drury’s explanations of some of the topics covered in the course may be helpful to some students. Hopper, T, Northcott, D and Scapens, R (eds) (2007) Issues in Management Accounting (3rd Edition) Pearson Education, Harlow, is also recommended. (‘HNS’ on lecture schedule) The lecturer will also recommend specific journal articles in some lectures.

You may format your outline as you wish, but you must include all the items under bold headings, and also any text shaded here in blue (where applicable). Guidance for extra information to convenors is in italics.

8

MyNottingham Terminology The University of Nottingham is introducing a new student records system across its campuses in the UK, Malaysia and China. Students will access the new system through a web portal called MyNottingham. When MyNottingham is launched in the UK it will introduce some new terminology that you will need to understand and become familiar with. The guide below has been developed to help prepare you for this change. MyNottingham Language

Current Language

Definition

Examples

Academic Plan

Course or Programme of Study

An approved plan of study that provides a coherent learning experience and leads to a qualification.

BSc (Hons) Management; MSc Accounting and Finance.

Accommodation

Reasonable adjustment

Learning adjustments for a student’s particular circumstances (not a reference to living accommodation).

Alternative examination arrangements.

Advisee

Tutee/ Student

A student receiving advice from a tutor, supervisor or advisor.

N/A.

Career

No direct equivalent

Qualification level.

Undergraduate, Postgraduate.

Class

No direct equivalent

An umbrella term for specific units of teaching.

Lectures, seminars or labs.

Course

Module

A self-contained, formallystructured unit of study, with a coherent and explicit set of learning outcomes and assessment criteria.

Applied Ethics, Advanced Financial Economics, Biochemistry of Disease, Public Health and Epidemiology.

eDocs

No direct equivalent

Electronic document repository for documents that are uploaded and attached to a student record

Evidence in support of an extenuating circumstances claim etc.

Financial Aid

No direct equivalent

An umbrella term for any scholarships, stipends or other funding awards given to students.

Core bursaries, Aspire scholarships, industry scholarships etc.

Session

No direct equivalent

A specific teaching period, usually one semester but other defined teaching periods may exist.

Autumn Semester, Spring Term etc.

Term

Academic Year

A defined period of time, refers to the academic year, which runs from September to August.

September 2017 to August 2018.

5...