MANAGEMENT ACCOUNTING 3 - 2021/2

Module Overview

Accounting is concerned with measurement and management.  Measurement is concerned with recording past data, and management with the use of that data to make decisions that will benefit the business.

Module provider

Surrey Business School

Module Leader

SOONUCKSING Atish (SBS)

Number of Credits: 15

ECTS Credits: 7.5

Framework: FHEQ Level 6

Module cap (Maximum number of students): N/A

Module Availability

Semester 1

Prerequisites / Co-requisites

MAN2090 (Financial Accounting 2), MAN1072 (Management Accounting 1), MAN2107 (Management Accounting 2), MAN2089 (Business Finance) and MAN2106 (Corporate Finance) are pre-requisites for this module.  You need to have taken at least one of these pre-requisites.

Module content

Indicative content includes:

• Activity based costing


• Pricing decisions and profitability analysis


• Risk and uncertainty


• Investment appraisal 2


• Standard costing and variance analysis


• Transfer pricing in divisionalised companies


• Cost estimation and cost behaviour


• Strategic management accounting


• Linear programming

Assessment pattern

Alternative Assessment

Not applicable

Assessment Strategy

The assessment strategy:

Weekly tutorial and homework questions will build a student’s confidence to undertake the process of cost accounting systems and the theory and practice of standard costing and performance evaluation.

As the course progresses students will see how all the individual components are pulled together and will be able to apply their knowledge in given scenarios. Students will look at ABC, Pricing, Risk and Uncertainty and Investment Appraisal. At this stage the students will be ready for the class test. Following the class test, the focus will be on Variance, Transfer pricing, Strategic Management Accounting, Learning Curves and Linear Programming.

The student will then be in a position to sit the final examination.

Thus, the summative assessment for this module consists of:

• Exam 2 hours


• Test 1 hour

Module aims

• Use data from management information systems for planning, decision-making, control and performance management
• Select and apply suitable management accounting concepts and techniques for decision-making purposes
• Evaluate organisational performance from both a financial and non-financial perspective

Learning outcomes

Methods of Teaching / Learning

The learning and teaching strategy:

The teaching and learning methods include the use of weekly two-hour tutorials and two-hour drop in to illustrate the theory and allow the student to practice the practical application of such theory with a range of weekly tutorial questions.

Lecture material will be supported by directed reading and weekly homework exercises will be set to test students’ understanding on an on-going basis.

Surrey-learn will be used as an information portal and will contain lecture notes, practical exercises and model answers plus past exam papers and model answers.

Individual feedback will be given in tutorial on the class test and general feedback will be posted on Surrey-learn.

The learning and teaching methods include:

• Tutorials 2 hours per week  x 11 weeks


• Drop in 2 hours per week x 11 weeks


• Revision classes 2 hours week 10 and week 12

Indicated Lecture Hours (which may also include seminars, tutorials, workshops and other contact time) are approximate and may include in-class tests where one or more of these are an assessment on the module. In-class tests are scheduled/organised separately to taught content and will be published on to student personal timetables, where they apply to taken modules, as soon as they are finalised by central administration. This will usually be after the initial publication of the teaching timetable for the relevant semester.

Reading list

https://readinglists.surrey.ac.uk
Upon accessing the reading list, please search for the module using the module code: MAN3086

Programmes this module appears in

Please note that the information detailed within this record is accurate at the time of publishing and may be subject to change. This record contains information for the most up to date version of the programme / module for the 2021/2 academic year.