Module ASB-1106:
Management Accounting

Module Facts

Run by Bangor Business School

10 Credits or 5 ECTS Credits

Semester 2

Organiser: Ms Wendy Ashurst

Overall aims and purpose

To provide an introduction to the role of management accounting in decision-making and managing an organisation.

Course content

Cost behaviours; Contribution analysis; Break-even analysis; Limiting factor analysis.

Assessment Criteria


Students demonstrate a basic understanding of both financial accounting and management accounting, but make significant errors in their work.


Students demonstrate good understanding and are able to produce accounting statements to a reasonable standard, without significant error.


Students demonstrate clear understanding and are able to produce accurate and clear accounting statements.

Learning outcomes

  1. Demonstrate familiarity with basic book-keeping skills

  2. Be capable of preparing accounts for sole traders

  3. Understand the relationships between cost, volume and profit.

  4. Be able to use marginal costing techniques to aid short-term decision-making.

Assessment Methods

Teaching and Learning Strategy

Lecture 20
Workshop 3

Two hours of lectures per week One 1 hour tutorial per fortnight

Private study 77

Courses including this module

Compulsory in courses: