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Module ASB-2507:
Management Accounting 1 & 2

Module Facts

Run by Bangor Business School

20 Credits or 10 ECTS Credits

Semester 1 & 2

Organiser: Ms Wendy Ashurst

Overall aims and purpose

NOTE: If you are registered for BA/BSc Accounting and Finance, you must achieve a grade of at least 40% in this module in order to proceed to Year 3.

To develop knowledge, understanding and computational skills in the application of a range of management accounting techniques and their role within an organisation.

Course content

Costings, budgets and pricing; Throughput account; Budgetary systems; Advanced standard costing; Performance measurement; Working capital management; Application of advanced management accounting techniques in organisations.

Assessment Criteria


Techniques are applied mechanically with few errors but with only limited additional insight beyond basic lecture content. There is limited evidence of reading beyond the main course text.


Techniques are applied methodically and some consideration is shown to the organisational context. There is evidence of more widespread reading but there may still be some lack of sophistication in the matching of techniques to problems.


A high level of computational competence is backed by detailed analysis of problems and consideration of the appropriateness of the techniques used. There is evidence of widespread reading together with an innovative and insightful solution to the demands of the organisational environment.

Learning outcomes

  1. Understand and apply management accounting techniques used in planning, control and decision-making within organisations.

  2. Identify how management accounting can provide support for corporate strategic aims.

  3. Understand and apply a range of specialist cost and management accounting techniques

  4. Describe the application of a variety of budgetary systems in various organisational.

  5. Calculate and explain basic and advanced variances in a standard costing system, including mix and yield and planning and operational variances.

  6. 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.

  7. Discuss and apply working capital management techniques including inventories, accounts receivable and payable, and cash.

Assessment Methods

Type Name Description Weight
ESSAY Assignment 25
EXAM Examination S2 3hrs 75

Teaching and Learning Strategy

Private study 154

One 2-hour lecture per week.


One 1-hour tutorial every 2 weeks



Pre- and Co-requisite Modules

Courses including this module

Compulsory in courses:

Optional in courses: