ACC2024 : Management Accounting Systems
- Offered for Year: 2025/26
- Available to incoming Study Abroad and Exchange students
- Module Leader(s): Dr Doris Xin
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semesters
Your programme is made up of credits, the total differs on programme to programme.
| Semester 1 Credit Value: | 10 |
| ECTS Credits: | 5.0 |
| European Credit Transfer System | |
Aims
(a) To provide a framework of the methods and techniques of management accounting and control.
(b) To provide a framework for an understanding of the design and operation of management accounting and control systems by considering conceptual and practical issues involved.
Outline Of Syllabus
The module is delivered by means of a series of lectures and seminars.
It covers:
Research methodologies of management accounting
Costing (including Job costing / process costing and stock valuation, ABC Costing and comparative study with traditional costing)
Performance management system (CVP analysis theoretical frameworks and in multiple products setting, Relevant cost and revenues for decision making, performance assessment indicators)
Current issues and transfer pricing
Teaching Methods
Teaching Activities
| Category | Activity | Number | Length | Student Hours | Comment |
|---|---|---|---|---|---|
| Scheduled Learning And Teaching Activities | Lecture | 13 | 1:00 | 13:00 | PiP lectures |
| Structured Guided Learning | Lecture materials | 3 | 1:00 | 3:00 | Pre-recorded lecture materials |
| Guided Independent Study | Assessment preparation and completion | 1 | 30:00 | 30:00 | Time for students to complete formative and summative coursework & assessments |
| Guided Independent Study | Directed research and reading | 1 | 30:00 | 30:00 | Estimated based on 3 hours per teaching week (not necessarily to do in that week) |
| Scheduled Learning And Teaching Activities | Small group teaching | 3 | 1:00 | 3:00 | PiP seminars |
| Structured Guided Learning | Structured non-synchronous discussion | 2 | 0:30 | 1:00 | 2 per semester |
| Guided Independent Study | Independent study | 1 | 19:00 | 19:00 | Balance to equal 100 overall |
| Scheduled Learning And Teaching Activities | Scheduled on-line contact time | 1 | 1:00 | 1:00 | N/A |
| Total | 100:00 |
Jointly Taught With
| Code | Title |
|---|---|
| ACC2003 | Financial Control |
Teaching Rationale And Relationship
Lectures are used to explore relevant issues and to introduce appropriate concepts and techniques. Seminars are used to enable students to apply and develop skills in an interactive environment.
Assessment Methods
The format of resits will be determined by the Board of Examiners
Other Assessment
| Description | Semester | When Set | Percentage | Comment |
|---|---|---|---|---|
| Case study | 1 | M | 100 | Short case study requiring numerical analysis and short report up to 3000 words |
Formative Assessments
Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback, and prepares you for being assessed. However, it does not count to your final mark.
| Description | Semester | When Set | Comment |
|---|---|---|---|
| Prob solv exercises | 1 | M | Seminar questions provided |
Assessment Rationale And Relationship
Assignment-short case study requiring extensive literature review, empirical research and the production of a short written report/essay
The assessment is designed to test all the learning outcomes.
Same assessment to ACC2003.
Reading Lists
Timetable
- Timetable Website: www.ncl.ac.uk/timetable/
- ACC2024's Timetable