UNIVERSITY OF KENT
MODULE SPECIFICATION TEMPLATE
SECTION 1: MODULE SPECIFICATIONS
1.
Title of the module
Intermediate Management Accounting (CB728)
2.
School or partner institution which will be responsible for management of the
module
Kent Business School
3.
Start date of the module
Spring 2016
4.
The number of students expected to take the module
40
5.
Modules to be withdrawn on the introduction of this proposed module and
consultation with other relevant Schools and Faculties regarding the withdrawal
None
6.
The level of the module (e.g. Certificate [C], Intermediate [I], Honours [H] or
Postgraduate [M])
Level I
7.
The number of credits and the ECTS value which the module represents
15 Credits (7.5 ECTs)
8.
Which term(s) the module is to be taught in (or other teaching pattern)
Spring
9.
Prerequisite and co-requisite modules
Prerequisite CB331 Fundamentals of Management Accounting
10. The programmes of study to which the module contributes
BA (Hons) Accounting & Management
BA (Hons) Accounting & Management with a Year in Industry
11. The intended subject specific learning outcomes
On completion of the module students should be able to:
Knowledge and understanding of the context in which management accounting
11.1
operates.
11.2
Knowledge and understanding of the concepts which underpin management
accounting.
1
UNIVERSITY OF KENT
11.3
11.4
Knowledge and understanding of the main current technical languages and
practices of management accounting.
Critically interpret, manipulate and evaluate financial data for use within the
firm.
11.5
Prepare financial statements for internal management purposes
11.6
Critically analyse the operations of business and prepare financial projections.
12. The intended generic learning outcomes
The module supports these generic learning objectives
Ability to use communications and information technology.
12.1
12.2
Ability to communicate effectively both orally and in writing
12.3
Ability to undertake independent and self-managed learning
12.4
Ability to analyse the financial performance and position of a business
12.5
Ability to critically evaluate arguments and evidence
12.6
Ability to work in a group
13. A synopsis of the curriculum
The module provides a further understanding of the nature of costing systems and the
relevance of costing information for management. The module will develop, within an economic
and organisational context, the principles and techniques used to provide appropriate relevant
information for managers to enable them to make better informed decisions.
 The role of Management Accountants in the organisation, cost determination, Introduction to
cost terms and purposes
 Cost Volume Profit Analysis
 Job order costing, absorption costing, activity based costing
 Standard costing and variance analysis, operational control and performance measurement
 Long term decision making techniques, risk and uncertainty, limiting factors of production
 Profit reporting and stock valuation
 Pricing, target costing, life cycle costing and customer profitability analysis
 Cost allocation, joint and by-product costing, service departments
 Project appraisal, sensitivity analysis, decision tree, distributions and project outcomes,
Essay topic submission
 Performance management systems, performance measurement and control, Strategic
management accounting and Value based management
14. Indicative Reading List
Core Textbook
Seal W., Garrison R.H. and Noreen E.W. (2012). Managerial Accounting 4rd edn.
London: McGraw-Hill
Further indicative readings
Bhimani A, Horngren C.T, Data S.M and Rajan M.V. (2012) Management and Cost
Accounting 5thedn FT- Harlow: Prentice Hall
2
UNIVERSITY OF KENT
Drury C. (2012).Management and Cost Accounting 8th edn Andover: Cengage Learning
Atkinson A.A, Kaplan R.S, Matsumura E.M and Young S.M. (2012) Management
Accounting Harlow: Pearson
15. Learning and Teaching Methods, including the nature and number of contact hours
and the total study hours which will be expected of students, and how these relate to
achievement of the intended module learning outcomes:
The module employs two different modes in its approach to teaching and learning: two
lectures and one seminar each week. The objective of the former is to introduce formally
the conceptual and theoretical component of the course. Seminars are designed to
encourage active learning and peer-based methods of learning by setting questions for
prior completion and actively encouraging discussion and feedback on those questions to
solve numerical problems. In both lectures and seminars time is also given for comments
and questions.
Hours Subject LOs
Generic LOs
Lectures
22
11.1 – 11.6
12.1, 12.4 – 12.5
Seminars
10
11.1 – 11.6
12.2 – 12.6
Other Self-Managed
Learning
118
11.1 – 11.6
12.1, 12.3 – 12.5
Total hours
150
-
-
16. Assessment methods and how these relate to testing achievement of the intended
module learning outcomes
The module will be assessed using a combination of end of module exam (70%) and
coursework (30%). The continuous assessment consists of two compulsory pieces of
coursework: one group presentation and one in-class closed book test. The group
presentation will be aimed at testing the ability to analyse and interpret data whereas the
closed book assessment will be more computational in nature. Group presentation marks
will have two components: 60% for group work and 40% for individual effort. This
distribution would encourage students to work collectively as well as individually, and help
detect and mitigate any free-rider problem. The end of module exam will assess all the
specific LOs in addition to some generic LOs. The details of each type of assessment and
the LOs assessed are given below:
Weighting
Subject LOs
Generic LOs
Examination Closed book – 2
hour unseen
70%
11.1 – 11.6
12.2-12.5
Group Presentation up to 4 in
each group lasting 15 minutes
15%
11.1 – 11.4, 11.6
12.1-12.3, 12.6
In class test closed book –
1 hour
15%
11.1 – 11.6
12.2, 12.3, 12.4
17. Implications for learning resources, including staff, library, IT and space
Staff time for the teaching hours outlined above. Library resources should be sufficient for the
indicative reading, lecturing and seminar facilities. There are no specific IT requirements for
this module beyond the usual module website for module material.
3
UNIVERSITY OF KENT
18. The School recognises and has embedded the expectations of current disability
equality legislation, and supports students with a declared disability or special
educational need in its teaching. Within this module we will make reasonable
adjustments wherever necessary, including additional or substitute materials,
teaching modes or assessment methods for students who have declared and
discussed their learning support needs. Arrangements for students with declared
disabilities will be made on an individual basis, in consultation with the University’s
disability/dyslexia support service, and specialist support will be provided where
needed.
19. Campus(es) where module will be delivered:
Medway
SECTION 2: MODULE IS PART OF A PROGRAMME OF STUDY IN A UNIVERSITY
SCHOOL
Statement by the School Director of Learning and Teaching: "I confirm I have been
consulted on the above module proposal and have given advice on the correct procedures and
required content of module proposals"
................................................................
..............................................
Director of Learning and Teaching
Date
…………………………………………………
Print Name
Statement by the Head of School: "I confirm that the School has approved the introduction of
the module and, where the module is proposed by School staff, will be responsible for its
resourcing"
.................................................................
..............................................
Head of School
Date
…………………………………………………….
Print Name
Module Specification Template
Last updated February 2013
4