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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Accountancy 2B (ACCN08010)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 8 (Year 2 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryAdvanced costing systems, budgeting and standard costing, current practical issues in management accounting.
Course description The current course contents develop your knowledge from your previous course. Particular emphasis of the course will be on managers generation and application of management accounting information to assist them to reach better-informed decisions. Emphasis will be placed upon relevant aspects of cost accounting systems, standard costing, budgeting as well as the control and performance evaluation of responsibility centres.

Accountancy 2B is an intermediate course. It builds on the knowledge gained in Accountancy 1A (basic accounting terms) and Accountancy 1B by examining more advanced aspects of accounting in the core areas of management accounting. It is intended that the course will offer a bridge for students proceeding to the study of cost/management accounting at Honours-level.

Joint and By-Product Costing
Income effects of alternative cost accumulation systems
Measuring relevant costs and revenues for decision-making
Activity-based costing
The Budgeting Process
Divisional financial performance measures
Management Control systems
Transfer pricing in divisionalized companies
Strategic cost management
Quantitative models for the planning and control of inventories
Standard costing and variance analysis
Introduction to strategic management accounting

Students will experience the identification and evaluation of different ways of learning including the assimilation of presented material, structured and free choice reading, interaction with staff and other students, practice by doing, use of learning facilities such as library and IT support. While the collaboration with others in the learning process is encouraged the enhancement of independent learning and self-management in finding, organising, assimilating information and in applying this knowledge is central to the course.

Students will develop an ability to work productively with others. It includes the development of task elements such as negotiation and allocation; the taking of initiative, accepting and meeting responsibilities, interacting persuasively and harmoniously, leadership and evaluation of the work of others.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Accountancy 1A (ACCN08007) AND Accountancy 1B (ACCN08008)
Co-requisites It is RECOMMENDED that students also take Accountancy 2A (ACCN08009)
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesVisiting students should usually have at least 1 introductory level Business/ Accountancy course at grade B or above (or be predicted to obtain this) for entry to this course. We will only consider University/College level courses.
High Demand Course? Yes
Course Delivery Information
Academic year 2018/19, Available to all students (SV1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Seminar/Tutorial Hours 9, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 165 )
Assessment (Further Info) Written Exam 100 %, Coursework 0 %, Practical Exam 0 %
Additional Information (Assessment) Exam at end of Semester 2, 2 hours (100%).
Resit exam in August, 2 hours.
Feedback Your examination marks will be posted on Learn (together with generic feedback and examination statistics) as soon as possible after the Boards of Examiners meeting (normally early-mid June). During the summer months (i.e. mid/end June to end August), you may come into the UG Office (Room 1.11, Business School, 29 Buccleuch Place) to look at your examination scripts.

Continuing students will also be given the opportunity to review their examination scripts early in the new academic year in Semester 1 (i.e. in October).
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)2:00
Resit Exam Diet (August)2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Utilise advanced techniques to produce accounting information which assists internal management to identify, assess and control performance and to make decisions.
  2. Understand how managers generate and apply management accounting information to assist them to reach better-informed decisions.
  3. Understand and apply relevant aspects of cost accounting systems, standard costing, budgeting as well as the control and performance evaluation of responsibility centres.
  4. Critically discuss contemporary developments in management accounting techniques.
Reading List
Drury, C. (2015), Management and Cost Accounting (9th Edition).
Additional Information
Graduate Attributes and Skills Generic Skills
- The ability to learn.
- Teamwork.
- Communication..
- Analytical and Problem Solving.
- Numeracy and IT.
Additional Class Delivery Information 1 x 2 hour lectures per week, weeks 1-5 and 6-10; plus compulsory tutorials 1 hour per week for 9 weeks, weeks 2-5 and 6-10.
KeywordsNot entered
Course organiserDr Yew-Ming Chia
Tel: (0131 6)51 3024
Course secretaryMs Claire McCullough
Tel: (0131 6)51 3798
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