Module Catalogues, Xi'an Jiaotong-Liverpool University   
Module Code: ACC104
Module Title: Introduction to Managerial Accounting
Module Level: Level 1
Module Credits: 5.00
Academic Year: 2020/21
Semester: SEM2
Originating Department: Department of Accounting
Pre-requisites: N/A
The aim of this module is to introduce students to the nature and purpose of management accounting and to establish a sound foundation in its fundamental techniques. Students will learn how to evaluate, compare, contrast and apply a range of techniques and procedures for application in management accounting in different situations and for different purposes.
Learning outcomes 
A. Understand, interpret and analyse management accounting information, and demonstrate an awareness of the importance of non-financial factors;

B. Evaluate the usefulness of various management accounting techniques in different situations and for different purposes.

C. Appreciate the scope and purpose of management accounting.

Method of teaching and learning 
This module will be taught using a combination of lectures, tutorials and consultation hours. Learning will also be reinforced by appropriate readings from the course text.
1. Introductory overview of Management Accounting

2. Relevant Costs for Decision-making

3. Cost-volume-profit analysis

4. Marginal costing and short term decision making.

5. Costing terminology and Cost behaviour

6. Accounting for overheads: full (absorption) costing

7. Accounting for overheads: Activity based costing (ABC) approach

8. Costing and pricing in a competitive environment

9. Planning and budget process

10. Cash budgeting

11. Variance analysis 1

12. Variance analysis 2

13. Capital investment appraisal

Delivery Hours  
Lectures Seminars Tutorials Lab/Prcaticals Fieldwork / Placement Other(Private study) Total
Hours/Semester 26    13      108  150 


Sequence Method % of Final Mark
1 Final Exam 100.00

Module Catalogue generated from SITS CUT-OFF: 12/2/2020 5:01:08 AM