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Module ASB-1121:
Principles of Management Accou

Principles of Management Accounting 2024-25
ASB-1121
2024-25
Bangor Business School
Module - Semester 2
20 credits
Module Organiser: Lynn Hodgkinson
Overview

This module encompasses marginal costing techniques; absorption costing techniques; the comparison of marginal and absorption costing profit statements; and cash budgets.

This module encompasses marginal costing techniques; absorption costing techniques; marginal and absorption profit statements; and cash budgets.

Assessment Strategy

-threshold -D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives. -good -B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills. -excellent -A- to A+ (70%+): Outstanding performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills. -another level-C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.

Learning Outcomes

  • Be able to classify, estimate and allocate costs and overheads.

  • Be able to prepare a cash budget and be able to understand how they are used for planning and control.

  • Be able to solve management accounting problems by using quantitative analysis techniques.

  • Communicate ideas clearly and confidently

  • Understand the difference between Marginal and Absorption Costing and be able to prepare their Profit Statements

  • Understand the relationships between cost, volume and profit.

Assessment method

Class Test

Assessment type

Summative

Description

Mid semester class test based on Cash budget preparation

Weighting

10%

Due date

11/03/2025

Assessment method

Exam (Centrally Scheduled)

Assessment type

Summative

Description

Final Examination.

Weighting

80%

Assessment method

Class Test

Assessment type

Summative

Description

Class Test 3. End of semester test which assesses students’ understanding of qunatative techniquesand calculate a worked example

Weighting

10%

Due date

26/03/2025

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