Accessibility statement

Intermediate Management Accounting - MAN00017I

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  • Department: The York Management School
  • Module co-ordinator: Dr. Emad Elkhashen
  • Credit value: 10 credits
  • Credit level: I
  • Academic year of delivery: 2022-23
    • See module specification for other years: 2021-22

Related modules

Pre-requisite modules

Co-requisite modules

  • None

Prohibited combinations

  • None

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:

  • 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.

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.


Task Length % of module mark
Closed/in-person Exam (Centrally scheduled)
Closed exam
2 hours 100

Special assessment rules



Task Length % of module mark
Closed/in-person Exam (Centrally scheduled)
Closed exam
2 hours 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.

The information on this page is indicative of the module that is currently on offer. The University is constantly exploring 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 by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.