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DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Management Accounting (CMSE11374)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate)
Course typeOnline Distance Learning AvailabilityNot available to visiting students
SCQF Credits20 ECTS Credits10
SummaryThe objective of this is to give course participants an understanding of the internal management accounting systems and processes used by businesses, in their costing, decision making, planning & control and performance decisions and analysis in order to achieve the overall aims and objectives of the business. Key accounting tools used in costing, budgetary planning and control, working capital management, contribution analysis and performance measurements will be examined and course participants will be able to apply the principles of these techniques to solve problems and answer questions faced by management.
Course description On completion of this course students will have an understanding of the internal management accounting system of a business with particular emphasis on cost calculation and control and the provision of information for managerial decision making and performance evaluation. Students will be able to apply various accounting tools and techniques in order to provide managers with the information required to effectively manage the business.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Course Delivery Information
Not being delivered
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand the purpose of management accounting information in the operation of a business.
  2. Explain and apply the principles of a variety of cost and control techniques used by management in planning and controlling the activities of the business.
  3. Understand and be able to apply the principles used in performance measurement.
  4. Apply the principle techniques used in capital investment decisions.
  5. Understand the importance of effective management of working capital for a business.
Reading List
Principal textbook: Accounting and Finance for Non-Specialists, by Eddie McLaney and Peter Atrill, 9th Edition. Publisher: Pearson, ISBN: 978-1-292-06271-6
This book is also available in e-book form.

The textbook is accompanied by an online resource called MyAccountingLab. This resource will be used throughout the module for self-test material. In order to access MyAccountingLab you will need an access code which will come with a new purchase of the hard copy or e-copy version of the textbook, or can be purchased individually from the publisher website.

Additional references:
Financial and Management Accounting, An Introduction, by Pauline Weetman, 7th Edition.
Publisher: Pearson, ISBN: 978-1-292-08659-0
This book is also available in e-book form.

Details of additional readings will be given in the weekly study plan released on Blackboard Learn.
Additional Information
Graduate Attributes and Skills - Relate accounting to the broader context of the strategic and operational considerations of business.
- Produce accounting information to help internal management to identify costs, make decisions and control performance.
- Apply analytical skills and skills of numeracy to solve defined problems.
KeywordsMA AS
Course organiserMs Deirdre Ruddy
Course secretaryMrs Kelly-Ann De Wet
Tel: (0131 6)50 8071
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