MANAGEMENT ACCOUNTING 2

Course Code

AC 2031

Credit Points

15

Course Coordinator

Dr N Anomelechi-Onyeodi

Pre-requisites

AC 1514

Overview

1. Cost volume profit analysis


2. Pricing


3. Cost estimation


4. Inventory management


5. Total Quality Management


6. Budgeting and planning


7. Process costing


8. Activity Based Costing


9. Standard costing and variance analysis


10. Decentralisation, divisionalisation and transfer pricing


11. Capital expenditure and long term planning

Structure

12 x two hours lecture and 11 x two hours tutorials through the semester.

Assessment

1st Attempt: 1 two-hour examination (70%); two pieces of continuous assessment (15% each) consisting of two individual management reports or essays of around 1,500 words.

Resit: 1 two-hour written examination (100%).

Formative Assessment

This will take place via tutorial discussions and availability of a specimen exam with available answers.

Feedback

Written feedback is given on the individual assessments.

On a less formal basis, via verbal feedback during tutorial discussions.