Short Title:Management Accounting 2
Full Title:Management Accounting 2
Module Code:MACC H3004
Credits: 5
Field of Study:Management and administration
Module Delivered in 1 programme(s)
Module Author:Pasqueline Tierney
Module Description:The aim of this module is to build on Management Accounting 1 and provide students will the necessary skills to undertake a critical analysis of the control and management environment in organisations; 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 Demonstrate an understanding of the limitations and problems associated with the budgeting process. Explain methods of countering these problems. Prepare functional and master budgets.
LO2 Discuss the various control processes that operate within an organisation and their effectiveness. Evaluate the theory of responsibility accounting.
LO3 Explain the operation of a standard costing system and construct variance analysis for management and control processes.
LO4 Demonstrate an understanding of strategic management accounting and the use of balanced scorecards by organisations.
LO5 Evaluate capital spending using the techniques of investment appraisal including payback, NPV, IRR and make recommendations to management.

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 in-class test examining a number of the learning outcomes. There will be both computational and theoretical components. 1,2,3 30.00 Week 7
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 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
Lecture Class based instruction 2.00 Every Week 2.00
Independent Learning Time Private study and problem solving 7.00 Every Week 7.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00

Module Resources

Required Book Resources
  • Drury C 2011, Management Accounting, 7th Edition, Gill & Macmillan
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
  • Horngren, C.T., Foster, G. and Srikant M. Datar 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 6 Mandatory