Module Catalogues, Xi'an Jiaotong-Liverpool University   
Module Code: ACC205
Module Title: Management Accounting
Module Level: Level 2
Module Credits: 5.00
Academic Year: 2021/22
Semester: SEM1
Originating Department: Department of Accounting
Pre-requisites: N/A
The aim of this module is to build on the basic methods covered in ACF114 through coverage of a range of additional techniques that aid planning, control and decision-making. Themes relating to the impact of internal accounting systems on managerial motivation and incentives will also be introduced.
Learning outcomes 
A. Understand a range of management accounting information for control, planning and decision-making.

B. Analyse and evaluate information such that suitable recommendations to management may be made, showing an awareness of financial and non-financial factors.

C. Demonstrate an awareness of the behavioural impact of management accounting systems in terms of motivation and incentives.

Method of teaching and learning 
This module will be taught using a combination of lectures and weekly tutorials. Learning will also be reinforced with materials which will be distributed during the semester.
1. Introduction to cost terms, cost behaviour and cost estimation

2. Cost assignment and quantitative models for inventories planning and control

3. Process costing

4. Joint and By-product costing

5. Income effects of alternative cost accumulation systems

6. Relevant costs/revenues for decision-making and linear programming

7. Pricing decisions and profitability analysis 8. Risk and uncertainty in decision-making

9. The budgeting process and management control systems

10. Standard costing and variance analysis

11. Divisional financial performance measures

12. Transfer pricing in divisionalized companies

13. Strategic cost management and management accounting

Delivery Hours  
Lectures Seminars Tutorials Lab/Prcaticals Fieldwork / Placement Other(Private study) Total
Hours/Semester 26    12      112  150 


Sequence Method % of Final Mark
1 Mid-Term Exam 15.00
2 Final Exam 85.00

Module Catalogue generated from SITS CUT-OFF: 12/2/2020 5:08:04 AM