Rhedir gan Bangor Business School

15.000 Credyd neu 7.500 Credyd ECTS

Semester 2

Trefnydd: Ms Wendy Ashurst

To enable students to understand appropriate management accounting techniques and methods and provide them with the ability to apply them.

The use of financial data in assessing business performance; Using this data to set the strategic aims of the organisation; The methods available to the management accountant for developing effective management in any specific situation; Cost classification, allocation and the use of various analytical models; Discussion of the issues of variance analysis; Study of ABC principles, the strengths and weaknesses, and its place in current management thinking.

trothwy

Work demonstrating an adequate attempt at acquiring and applying knowledge.

Content 1. Partial identification of the issues 2. Adequate understanding and use of appropriate conceptual frameworks, experience and facts; some errors 3. Some evidence of consulting source material 4. No originality 5. Insufficient relevance

Structure 1. Links parts together, but lacks a coherent structure 2. Clear, but limited, objectives 3. Does not always reach a conclusion 4. Weakened by inappropriate or inaccurate use of language

da

Work demonstrating high level of analytical and applied competence on a broad range of factors. Free of major errors.

Content 1. Clear identification of the issues 2. High standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts 3. Good evaluation and synthesis of source material 4. Shows some fresh thinking and originality 5. Substantially relevant

Structure 1. Clearly structured and logically developed 2. Clear, relevant and attainable objectives 3. Relevant conclusions 4. Supported by an appropriate range and use of language

ardderchog

Work of excellent quality in every respect. Focused and comprehensive, with critical depth and insight. Representing a model answer at the top end of the range.

Content 1. Concise and comprehensive identification of the issues 2. Excellent standard of critical analysis using appropriate conceptual frameworks and/or applying relevant experience and facts 3. Comprehensive and excellent use, evaluation and synthesis of source material 4. Shows fresh thinking and originality 5. Wholly relevant

Structure 1. Well structured and logically developed 2. Exceptionally clear, relevant and attainable objectives 3. Clearly spelled out and relevant conclusions 4. Supported by a good range and appropriate use of language

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.

1. Demonstrate an understanding of modern management accounting techniques such as Activity Based Costing (ABC)

2. Demonstrate an understanding of an organisations performance evaluation

3. Demonstrate an analytical understanding of cost classification, cost assignment, and the ability to apply linear and non-linear models to pricing and analysis.

4. Develope a rigorous appreciation of the concepts and principles of variance analysis, and the understanding of the strengths and weaknesses of the methods used.

Math	Enw	Disgrifiad	Pwysau
	Assignment		25.00
	Exam		75.00

		Oriau
Lecture	One 2 hour lecture each week	20
Private study	Private Study to review module material from lectures, further reading from textbooks and the internet, plus practice numerical questions	120
Workshop	one drop in session workshop each week to complete lecture topics and practice questions	10

• 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
• Cyflwyniad - Gallu cyflwyno gwybodaeth ac esboniadau yn glir i gynulleidfa. Trwy gyfryngau ysgrifenedig neu ar lafar yn glir a hyderus.

• knowledge of some of the contexts in which accounting can be seen as operating (examples of contexts include the legal, ethical, social and natural environment; the accountancy profession; the business entity; the capital markets; the public sector)
• knowledge of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain
• knowledge of some of the alternative technical languages and practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making)
• skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)
• knowledge of contemporary theories and empirical evidence concerning accounting in at least one of its contexts (for example, accounting and capital markets; accounting and the firm; accounting and the public sector; accounting and society; accounting and sustainability) and the ability to critically evaluate such theories and evidence age
• Quantification and design. Data, and their effective organisation, presentation and analysis, are important in economics. The typical student will have some familiarity with the principal sources of economic information and data relevant to industry, commerce, society and government, and have had practice in organising it and presenting it informatively. This skill is important at all stages in the decision-making process.
• Research: the ability to analyse and evaluate a range of business data, sources of information and appropriate methodologies, which includes the need for strong digital literacy, and to use that research for evidence-based decision-making.
• Numeracy: the use of quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.

Rhestrau Darllen Bangor (Talis)

http://readinglists.bangor.ac.uk/modules/asb-4420.html

Rhestr ddarllen

Management and Cost Accounting 10th edition Colin Drury

Gorfodol mewn cyrsiau:

• N4AJ: MSc Accounting year 1 (MSC/ACC)
• N4AM: MSc Accounting (with Incorporated Pre-Masters) year 1 (MSC/ACC1)
• N4AP: MSc Accounting and Finance (with Incorporated Pre-Masters) year 1 (MSC/ACCF1)
• N4AG: MSc Accounting and Finance year 1 (MSC/ACCFIN)

Opsiynol mewn cyrsiau:

• N4AK: MSc Accounting and Banking year 1 (MSC/ACB)
• N4AN: MSc Accounting and Banking (with Incorporated Pre-Masters) year 1 (MSC/ACB1)