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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Accountancy 1B (ACCN08008)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 8 (Year 1 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryIntroduction to management accounting incorporating costing, decision making and planning and control.
Course description Management accounting involves the study of the internal management accounting system, with particular emphasis on cost calculation and control, and the provision of information for managerial decision making and performance evaluation.

The course has a dual set of objectives and learning outcomes relating respectively to technical and generic skill acquisition and development.

- Produce accounting information to help internal management identify costs, make decisions and control performance.
- Relate accounting to the broader context of the strategic and operational considerations of business.

Topic 1 The nature of management accounting
Topic 2 The Costing System
Topic 3 The Decision Support system
Topic 4 The Budgetary Control System

Student Learning Experience

Lectures will introduce each new topic and slides will be available on Learn.

The tutorials supplement the material covered in lectures. These consist of groups of around 14 students, who meet weekly with a member of staff. The tutorials can involve exercises which develop your computational skills, and seminars, in which you will discuss and debate relevant reading material and case studies which may involve role play discussion. The tutor is an important link with the class work. He/she is there to help you in your learning.

Working through practical exercises is an essential part of learning accounting. Certain lectures are structured as workshop sessions where the class will be involved in solving a series of practical exercises to improve their quantitative skills.

Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Information for Visiting Students
High Demand Course? Yes
Course Delivery Information
Academic year 2017/18, Available to all students (SV1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 30, Seminar/Tutorial Hours 9, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 155 )
Assessment (Further Info) Written Exam 100 %, Coursework 0 %, Practical Exam 0 %
Additional Information (Assessment) Exam at end of Semester 2, 2 hours.
Resit exam in August, 2 hours.
Formal assessment is based on the final examination, of two hours duration, which takes place at the end of Semester 2 during the exam diet in April/May.

The examination consists of 3 Sections:
Section A- 20 multiple choice questions (2.5 marks each) (50 Marks)
Section B- Computational question (there is no choice of questions) (25 Marks)
Section C- Essay question (one essay from a choice of two) (25 Marks)
Feedback During the course a range of informal methods of providing assessment feedback to students will be used. This type of work will not contribute to your mark for the course but is designed to help you assess your progress and allow you to take action as necessary.

Examples of these modes of assessment include:
- the use of self learning examples with solutions during the course
- tutorial assignments, tutor feedback and solutions
- workshop exercises drawing on past exam papers

Students are expected to be self-motivated to make the most effective use of these informal assessment tools.

Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)Accountancy 1B2:00
Resit Exam Diet (August)Accountancy 1B resit2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Produce accounting information to help internal management identify costs, make decisions and control performance.
  2. Relate accounting to the broader context of the strategic and operational considerations of business.
  3. Apply skills of numeracy and applications of IT in solving defined problems
  4. Apply analytical skills in solving defined problems
Reading List
Drury, C. Management and Cost Accounting, (8th Edition), Drury, C (2008), Cengage Learning.
ISBN: 978-1-4080-2
Additional Information
Graduate Attributes and Skills Generic Skills
To develop the following key skills:
- The ability to learn.
- Teamwork
- Communication
- Analytical and Problem Solving
- Numeracy and IT
Additional Class Delivery Information 3 x 1 hour lectures per week, weeks 1-5 and weeks 8-12 - Mondays, Tuesdays and Thursdays at 11:10-12:00.
Plus compulsory tutorials 1 hour per week.
Course organiserProf Ingrid Jeacle
Tel: (0131 6)50 8339
Course secretaryMrs Jiajin Hoefeijzers
Tel: (0131 6)51 5251
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