Short Title:Management Accounting 1
Full Title:Management Accounting 1
Module Code:MACC H3003
Credits: 5
Field of Study:Management and administration
Module Delivered in 1 programme(s)
Module Author:Pasqueline Tierney
Module Description:This module aims to provide students with the necessary skills to undertake a critical analysis of the theories and techniques which underpin management accounting in the modern organisation. It aims to provide students with transferable analytical and problem-solving skills that can be applied to assist in the planning, controlling and decision making functions in an organisation.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Define and explain the role of Management accounting in the decision making, planning and control processes of organisations.
LO2 Distinguish between cost types and cost objects classifications. Compare cause and effect and arbitrary cost allocations methods.
LO3 Demonstrate the apportionment and allocation of overhead costs into products and services and apply that information to value inventories and to cost jobs and services.
LO4 Evaluate the use of absorption and marginal costing techniques in the reporting of profit and in the measurement of inventory.
LO5 Compare activity based costing and the traditional costing methods and evaluate the impact on cost allocation to products.
LO6 Construct cost-volume-profit data and graphs to aid decision making.

Module Content & Assessment

Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment will be in the form on an individual project. Its aim is to critically assess the management accounting system in existence in a selected company and to make recommendations for improvement. 1,2,3,4 20.00 n/a
Continuous Assessment In class test - MCQ 1,2,3,4 10.00 n/a
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination 1,2,3,4,5,6 70.00 End-of-Semester

TU Dublin – Tallaght Campus reserves the right to alter the nature and timings of assessment


Module Workload

This module has no Full Time workload.
Workload: Part Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Independent Learning Time Private study and question practice 7.00 Every Week 7.00
Lecture Class-based instruction 2.00 Every Week 2.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00

Module Resources

Required Book Resources
  • Drury, C 2008, Management and Cost Accounting, 7th Edition Ed., International Thomson
Recommended Book Resources
  • Gail Sheppard,, Management Accounting, 1st Ed., Gill & Macmillan [ISBN: 9780717149964]
  • Clarke, Lucy T, Management Accounting, Latest Ed., DP Publications
  • Horngren, C.T, Management Accounting, Latest Ed., Prentice Hall Harlow
  • Foster, G., Srikant M. Datar & Horngren, C.T 2005, Cost Accounting: A Managerial Emphasis, 12th Edition Ed., Prentice Hall Harlow
This module does not have any article/paper resources
This module does not have any other resources

Module Delivered in

Programme Code Programme Semester Delivery
TA_BTECH_D Bachelor of Science in the Management of Innovation and Technology 5 Mandatory