Module Catalogues, Xi'an Jiaotong-Liverpool University   
Module Code: ACF114
Module Title: Introduction to Managerial Accounting
Module Level: Level 1
Module Credits: 5.00
Academic Year: 2017/18
Semester: SEM2
Originating Department: International Business School
Pre-requisites: N/A
By the end of this module you should be able to do the following:

* use a range of techniques and procedures for application in management accounting

* analyse figures in a meaningful manner

* apply a range of appropriate mathematical techniques

* present financial and other management information in an appropriate style

* compare and contrast various techniques considered

* evaluate the usefulness of various techniques in different situations and for different purposes.
Learning outcomes 
By the end of this first year the module team will have presented and discussed the essential material for you to be able to understand and explain:

* the scope and purpose of management accounting

* some of the basic methods used in costing and management accounting

* the impact of new technology and other developments in the subject and

* the most appropriate techniques to use in a variety of situations.
Method of teaching and learning 
This module will be taught using a combination of lectures, tutorials and consultation hours. Learning will also be reinforced by appropriate readings from the course text.
1. Introductory overview of Management Accounting

2. Relevant Costs for Decision-making

3. Cost-volume-profit analysis

4. Marginal costing and short term decision making.

5. Costing terminology and Cost behaviour

6. Accounting for overheads: full (absorption) costing

7. Accounting for overheads: Activity based costing (ABC) approach

8. Costing and pricing in a competitive environment

9. Planning and budget process

10. Cash budgeting

11. Variance analysis 1

12. Variance analysis 2

13. Capital investment appraisal

Delivery Hours  
Lectures Seminars Tutorials Lab/Prcaticals Fieldwork / Placement Other(Private study) Total
Hours/Semester 26    13      108  150 


Sequence Method % of Final Mark
1 Final Exam 100.00

Module Catalogue generated from SITS CUT-OFF: 10/22/2017 9:31:01 PM