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1.

Name of Courses: Management Accounting


2. Course Code: ACC 202
3. Name(s) of Academic Staff: Pua Chee Ling
4. Rationale for the inclusion of the course in the programme: To provide accounting and analytical
skills and fulfil the core requirements for the Diploma in Business program.
5. Semester and Year offered: Semester 2, Year 1
6. Total Students Learning Face to Face Self SLT
Time (SLT) Learning

L= Lecture L T P O
T= Tutorial
P= Practical 24 12 0 12 72 120
O= Others

7. Credit value: 3 credits


8. Prerequisite (if any): ACC 201 Financial Accounting
9. Learning Outcomes:
By the end of this course, students should be able to:
1. Demonstrate an understanding of management accounting systems.
2. Apply a range of management accounting techniques.
3. Explain the use of planning tools used in management accounting.
4. Compare ways in which organisations could use management accounting to respond to
financial problems.
10. Transferable skills:
Analytical, communication, research, problem solving, specific business skills.
11. Teaching-learning and assessment strategy
Teaching-Learning Methods
The primary teaching and learning methods include:
• 24 total hours of instructional teaching (lectures) throughout the semester.
• 12 total hours of tutorials throughout the semester.
Assessment Strategy
The main assessment strategies are written examinations which will consist of a mixture of
descriptive, analytical and applications questions.
12. Synopsis
The overall aim of this unit is to introduce the fundamentals of management accounting which
apply to the wider business environment and the organisations which operate within that
environment. Students will explore how management accounting uses financial data to aid
planning decisions, and the monitoring and control of finance within organisations. On successful
completion of this unit students will be in a position to present financial statements in a workplace
context and be able to assist senior colleagues with financial business planning. In addition,
students will have the fundamental knowledge and skills to progress onto a higher level of study.
13. Mode of delivery:
Lectures, tutorials, written assignments, guided project work, class discussions.
14. Assessment Methods and Types

Mid Semester Examination 30


Assignments 30
Final Examination 40
100

Assessment methods CO1 C02 CO3 C04


Final examination X X X X
Mid-term X X
Assignment X X

Mapping of the Course to the Programme Aims


Course Learning Outcomes
Programme Aims
1 2 3 4
The programme aims to produce highly regarded
graduates with business acumen and employability skills
15. through practical and creative teaching and learning √ √ √ √
methods for careers and entrepreneurship in the future.
16. Mapping of the course to the Programme Learning Outcomes (PLO)

Course Outcomes (CO) PLO1 PLO2 PLO3 PLO4 PLO5 PLO6


Demonstrate an understanding of
√ √ √
management accounting systems.
Apply a range of management
√ √ √ √ √
accounting techniques.
Explain the use of planning tools
√ √ √ √
used in management accounting.
Compare ways in which
organisations could use
√ √ √ √
management accounting to respond
to financial problems.

Programme Learning Outcomes


By the end of the academic programme, students should be able to:
PLO1. Apply business acumen, employability skills and continuous learning in the ever changing workforce.
PLO2. Exhibit eloquent vocational skills, workplace readiness, time management and information technology literacy.
PLO3. Critically analyse and synthesize information from conducting autonomous and responsible research and preparing reports.
PLO4. Communicate articulately, clearly and effectively in intrapersonal and interpersonal settings.
PLO5. Demonstrate entrepreneurial aptitude with effective problem solving skills and sound decision making.
PLO6. Show awareness and adaptability in social, cultural, and economic diversity in both local and global environments
Mapping of the course learning outcomes to the MQF domains

Course Outcomes (CO) MQF MQF MQF MQF MQF MQF MQF MQF
1 2 3 4 5 6 7 8
Demonstrate an understanding of management accounting
√ √ √ √
systems.
Apply a range of management accounting techniques.
√ √ √ √ √
Explain the use of planning tools used in management
√ √ √ √ √ √
accounting.
Compare ways in which organisations could use
√ √ √ √ √
management accounting to respond to financial problems.

MQF1 Knowledge
MQF2 Practical Skills
MQF3 Social Skills and Responsibility
MQF4 Values, Attitudes and Professionalism
MQF5 Communication, Leadership and Team Skills
MQF6 Problem Solving and Scientific Skills
MQF7 Information Management and Life Long Learning Skills
MQF8 Managerial and Entrepreneurial Skill
17. Content outline of the course/module and the SLT per topic

Face to Face SL TLT


Learning
Topic
Outcomes
L T P

1. Management Accounting 1,2 5 - - 10 15


 Relevant costs for decision making

2. Management Accounting 1,2 5 3 - 16 24


 Cost-volume-profit analysis
 Full costing

3. Management Accounting 1,2,3 5 3 - 16 24


 Costing and performance evaluation in
a competitive environment

4. Management Accounting 2,3,4 5 3 - 16 24


 Budgeting
 Accounting for control

5. Financial Management 2,3,4 4 3 - 14 21


 Making capital investment decisions
 Financing a business
 Managing a working capital

24 12 - 72 108
Face to
Student Learning Time Report SL Others TLT
Face

Lecture and Tutorials 36 72 12 120

Student Learning Time Report – Assessments, Assignments /Project & Final Examination

Assessment Types Duration Preparation

Mid Semester Examination 30% 2 2

Assignments 30% 2 -

Final Examination 40% 2 4

Total Learning Time (TLT) 6 6

18. Main references supporting the course


MCLANEY, E. and ATRILL, P. (2012) Accounting: An introduction. 6th Ed Harlow: Pearson.
Additional references supporting the course
ATRILL, P. and McLANEY, E. (2012) Accounting and Finance for Non-Accounting Specialists.
8th Ed. Harlow: Pearson.
19. Other Additional Information

KEY:
L – Lecture T- Tutorial P – Practical O - Others
SL – Self Learning TLT – Total Learning Time

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