Intermediate Management Accounting - MAN00017I
- Department: The York Management School
- Credit value: 10 credits
- Credit level: I
- Academic year of delivery: 2022-23
Related modules
Module will run
| Occurrence | Teaching period |
|---|---|
| A | Spring Term 2022-23 |
Module aims
The module builds upon and extends the students’ understanding of management accounting delivered in year one on the programme. Intermediate management accounting examines further costing techniques and focuses on the role of management accounting in providing relevant information for decision making and performance management. The module has a clear focus on cost management.
Module learning outcomes
By the end of the this module students should be able to:
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Understand and apply process-costing systems in the relevant industries.
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Evaluate and explain the income effects of alternative stock-costing methods.
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Appreciate the theory of constraints and how to manage the bottlenecks.
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Identify and explain the relevant costs and benefits of quality improvements.
Module content
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Introduction to/revision of cost terms and concepts.
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Process-costing systems.
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Income effects of alternative stock-costing methods.
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Throughput accounting and the theory of constraints.
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Quality cost management.
Indicative assessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100 |
Special assessment rules
None
Indicative reassessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100 |
Module feedback
Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.
The timescale for the return of feedback will accord with School policy.
Indicative reading
Drury, C. Management and cost accounting (9th edition). South-Western Cengage Learning.
Bhimani et al. Management and cost accounting (7th edition). New York: Pearson.