MANAGEMENT ACCOUNTING 3 - 2022/3

Module code: MAN3086

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

JACs code: N411

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

Overall student workload

Independent Learning Hours: 106

Tutorial Hours: 22

Guided Learning: 11

Captured Content: 11

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

Assessment type Unit of assessment Weighting
Online Scheduled Summative Class Test CLASS TEST SET TIME AND DATE (60 MIN) 30
Examination Online EXAM SET TIME AND DATE (120 MIN) 70

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



Formative assessment and feedback

Feedback will be in the tutorials which will serve as information to tell them how they can improve and prepare for their final exams.

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

Attributes Developed
001 Use both traditional and modern cost accounting systems for costing and profitability analysis KCPT
002 Apply techniques under conditions of risk and uncertainty to make appropriate decisions. KCPT
003 Use quantitative methods to prepare budgets, including scenarios with learning curves. KCPT
004 Calculate and interpret advanced variances for control and performance analysis in organisations. KCPT
005 Calculate and use key financial and non-financial performance metrics to evaluate organisational performance. KCPT

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

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

Programme Semester Classification Qualifying conditions
Accounting and Finance (Dual degree with SII-DUFE ) BSc (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module
Accounting and Finance BSc (Hons) 1 Optional A weighted aggregate mark of 40% is required to pass the module

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 2022/3 academic year.