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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Accountancy 1B (ACCN08008)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 8 (Year 1 Undergraduate) AvailabilityNot available to visiting students
SCQF Credits20 ECTS Credits10
SummaryIntroduction to management accounting incorporating costing, decision making and planning and control.
Course description Accountancy 1B is an introduction to the field of Management Accounting. It's a course that can be studied without having prior accounting knowledge. We look at a number of accounting tools and techniques that management use internally to monitor and control the organisation. Accountancy 1A looked at preparing accounts for external users, whereas Accountancy 1B looks at preparing internal accounting information. It is a course which would appeal to accounting students wishing to pursue a career in 'industry' but also to non-accounting students who have ambitions to progress into management roles in careers outside of accounting. Irrespective of how you see your career developing, both accountants and non-accounting managers will need to have an understanding of the tools and techniques that we explore in Accountancy 1B.

The weekly course content is split into two weekly lectures and a workshop, plus a weekly tutorial, which will have around 15 students in the class. A helpdesk will run some weeks too.

Syllabus/Topics covered

Cost Behaviours
Cost Assignment
Standard Costing
Pricing Decisions
Capital Investment Decisions
Cost-Volume-Profit Analysis
Job Costing
Process Costing
Segmental Analysis
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed:
Prohibited Combinations Other requirements The course is only open to students in the following degree programmes:

Accounting & Business
Accounting and Finance
Law and Accountancy
Economics and Accounting
Finance and Business
Course Delivery Information
Academic year 2022/23, Not available to visiting students (SS1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 196 )
Assessment (Further Info) Written Exam 70 %, Coursework 30 %, Practical Exam 0 %
Additional Information (Assessment) 70% Exam at end of Semester 2, 2 hours.
30% MCQ Tests
Resit assessment 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: two computational and one essay based response.
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:
- in lecture feedback from Interactive Polling
- 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.

Coursework marks will be published via Learn. Coursework feedback will be provided via Learn.

Exam 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. Generic feedback will be made available on Learn.

Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)Accountancy 1B2:00
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
Financial and Management Accounting
An Introduction
8th Edition
Pauline Weetman
Apr 2019, Paperback, 852 pages
ISBN13: 9781292244419
ISBN10: 1292244410
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 1 x 2 hour online session (Weeks 1-10)
1 x 1 hour online session (Weeks 1-10)
1 x 1 hour compulsory tutorial (Weeks 3-10)

Course organiserMs Deirdre Ruddy
Course secretaryMiss Tamara Turford
Tel: (0131 6)50 8074
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