Modiwl ASB-2707:
Management Accounting 1 & 2
Ffeithiau’r Modiwl
Rhedir gan Bangor Business School - (Changsha)
20.000 Credyd neu 10.000 Credyd ECTS
Semester 1 a 2
Trefnydd: Ms Wendy Ashurst
Amcanion cyffredinol
To develop knowledge, understanding and computational skills in the application of a range of management accounting techniques and their role within an organisation.
Cynnwys cwrs
Costing, budgets and pricing; Throughput account; Budgetary systems; Advanced standard costing; Performance measurement; Working capital management; Application of advanced management accounting techniques in organisations.
Meini Prawf
ardderchog
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.
da
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.
trothwy
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.
C- i C+
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.
Canlyniad dysgu
-
Understand and apply a range of specialist cost and management accounting techniques
-
Describe the application of a variety of budgetary systems in various organisational.
-
Understand and apply management accounting techniques used in planning, control and decision-making within organisations.
-
Calculate and explain basic and advanced variances in a standard costing system, including mix and yield and planning and operational variances.
-
Discuss the measurement of organisational and divisional performance in the private and public sectors, including an explanation of the effect of transfer pricing methods upon organisational and divisional decision making.
-
Identify how management accounting can provide support for corporate strategic aims.
Dulliau asesu
Math | Enw | Disgrifiad | Pwysau |
---|---|---|---|
Examination S1 | 45.00 | ||
Examination S2 | 55.00 |
Strategaeth addysgu a dysgu
Oriau | ||
---|---|---|
Private study | Private Study to review module material from lectures, further reading from textbooks and the internet, plus practice numerical questions |
154 |
Lecture | One 2-hour lecture per week. |
40 |
Workshop | 3 one hour workshops per semester for practicing questions |
6 |
Sgiliau Trosglwyddadwy
- Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
- Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
- Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
- Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
- Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
- Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
- Rheloaeth - Gallu defnyddio, cydlynu a rheoli adnoddau (dynol, ffisegol ac/neu ariannol)
- Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach
Adnoddau
Rhestrau Darllen Bangor (Talis)
http://readinglists.bangor.ac.uk/modules/asb-2707.htmlRhagofynion a Chydofynion
Rhagofynion
Cyrsiau sy’n cynnwys y modiwl hwn
Gorfodol mewn cyrsiau:
- N405: BSc Accounting & Finance (Bangor College, China) year 2 (BSC/AFBC)