Observation Sheet

Student’s Name
Pearson BTEC Level 5 Higher National Diploma in Business
Qualification

Unit No. 5 Unit Title: Mangement Accounting

LO2: Apply a range of management accounting

Outcome No. 2 Outcome Title
techniques.

Assessment
Assignment No. 1 Mangement Accounting Techniques
Title

Full description of the activities undertaken

LO 2

 The learner should demonstrate during a direct discussion with the tutor

1) A full understanding of all details that have been mentioned in the submitted document that covers
LO2 including all calculations, recommendations and analysis.

2) The ability to identify and calculate different types of costs using different management accounting
techniques and methods.

 During the discussion the learner should discuss issues and answer the questions presented below.

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The Tutor will observe the student perform the following operations independently

Learning Tick if
Stages to achieve each task
outcome No. met

Pricing decisions using: Absorption Cost Method

Apply Pricing decisions using: marginal Cost Method

Apply Contribution Margin calculation: Contribution Margin per unit.

Apply Contribution Margin calculation: Contribution Margin rate.

Apply Break-Even Analysis: Break-Even in units.

Apply Break-Even Analysis: Break-Even in pounds.

Apply Target Profit Analysis: Target Profit in units

LO 2

Apply Target Profit Analysis: Target Profit in pounds

Calculate costs using absorption method.

Calculate costs using marginal method.

Produce the marginal income statement.

Produce the absorption income statement.

Interpret the use and date presented in absorption income statement.

Interpret the use and date presented in marginal income statement.

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Observer's Comments

 Technical language, and appropriate methods of analysis have been applied.

 A sufficient information and sold knowledge have been demonstrated.
 Direct questions have been met.

Observer's Name Signature Date

…./…./…….
Learner Feedback:

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