Accessibility statement

Intermediate Management Accounting - MAN00032I

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: I
  • Academic year of delivery: 2023-24
    • See module specification for other years: 2024-25

Module will run

Occurrence Teaching period
A Semester 2 2023-24

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:

  • Understand and apply process-costing systems in the relevant industries.

  • Evaluate and explain the income effects of alternative stock-costing methods.

  • Appreciate the theory of constraints and how to manage the bottlenecks.

  • Identify and explain the relevant costs and benefits of quality improvements.

  • Understand further aspects in budgeting and control, and appreciate their managerial implications.

Module content

  • Introduction to/revision of cost terms and concepts.

  • Process-costing systems.

  • Income effects of alternative stock-costing methods.

  • Throughput accounting and the theory of constraints.

  • Quality cost management.

  • Further aspects in variance analysis.

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

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the 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.


The information on this page is indicative of the module that is currently on offer. The University constantly explores ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary. In some instances it may be appropriate for the University to notify and consult with affected students about module changes in accordance with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.