Short Title:Management Accounting 4
Full Title:Management Accounting 4
Module Code:MACC H3006
 
Credits: 5
NFQ Level:7
Field of Study:Accounting and taxation
Module Delivered in no programmes
Reviewed By:MARTIN NOLAN
Module Author:MARTIN NOLAN
Module Description:The aim of this module is to further develop skills relevant to management accounting and build on those skills already developed in previous modules. It aims to assess those skills in a practical way as well as ensuring that students have knowledge of current developments and thinking relevant to this module.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Distinguish between different budgeting techniques and show an understanding of the suitability of such techniques in different business environments.
LO2 Demonstrate an understanding of the purpose of standard costing together with an ability to calculate variances including more complex mix and yield variances. They should also be able to establish the causes of variances and identify appropriate remedial action where adverse variances have arisen.
LO3 Discuss the impact of management control systems within an organization and assess the controllability principle and how this will affect those systems.
LO4 Identify costs relevant to the decision making process and apply those to a range of scenarios
LO5 Analyse and appraise the effects of risk and uncertainty in the decision making process.
Pre-requisite learning
Co-requisite Modules
No Co-requisite modules listed
 

Module Content & Assessment

Assessment Breakdown%
Course Work30.00%
End of Module Formal Examination70.00%
Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment Continuous assessment will be in the form of an in class time constrained closed book assessment   30.00 n/a
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination   70.00 End-of-Semester

IT Tallaght reserves the right to alter the nature and timings of assessment

 

Module Workload

This module has no Full Time workload.
This module has no Part Time workload.
 

Module Resources

Required Book Resources
  • Drury, Colin, Management and Cost Accounting, Latest Ed.
Recommended Book Resources
  • Lucey, T, Management Accounting, Latest Ed., DP Publications
  • Horngren C.T, Cost Accounting :A Managerial Emphasis,, Latest Ed., Prentice Hall
  • Harper, W.M, Management Accounting, Latest Ed., Pitman
Required Article/Paper Resources
  • Relevant articles from Accounting and Financial journals n/a
  • Accountancy (UK) Journal ICAEW n/a
  • Accountancy Ireland Journal ICAI n/a
  • Accountancy Age Journal n/a
  • Accountancy Plus Journal ICPAI n/a
  • Business and Finance Journal n/a
  • Financial Times Newspaper n/a
  • Sunday Business Post Newspaper n/a
Other Resources
  • ICAI http://www.icai.ie: n/a
  • ICAI: IFRS http://www.icai.ie/Members/ifrs.cfm: n/a
  • ICAEW http://www.icaew.co.uk/: n/a
  • ACCA http://www.accaglobal.com/: n/a
  • CIMA http://www.cimaglobal.com/: n/a
  • ICPAI http://www.cpaireland.ie/: n/a
  • ASB http://www.frc.org.uk/asb/: n/a
  • IASB http://www.iasb.org/: n/a
  • IASPLUS http://www.iasplus.com/index.htm: n/a