Advanced Financial and Management Accounting - MAN00136M
Module will run
Occurrence | Teaching period |
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A | Semester 2 2024-25 |
Module aims
The aim of this module is to give students advanced application and understanding of advanced financial reporting techniques together with the critical evaluation of the impact of financial reporting standards on the reporting choices available to firms. Further, strategic management accounting techniques are assessed as to how and why they are used in different organisations and how effective they may be. The role of the management accountant in contributing to effective organisation performance management and control is reviewed from a range of perspectives.
Module learning outcomes
By the conclusion of the module, students will be able to:
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Understand, apply and critically assess financial reporting techniques at an advanced level
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Critically evaluate the impact of a selection of advanced International Accounting Standards on financial reports
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Prepare consolidated financial statements using current International Accounting Standards
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Critically discuss current issues and topics affecting accounting and the accounting profession.
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Evaluate the relationship between internal management accounting and the external environment.
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Understand how management accounting techniques can affect decision making and employee behaviours.
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Discuss the impacts and benefits of, and issues with, strategic management accounting techniques as part of performance management.
Indicative assessment
Task | % of module mark |
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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
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Bhimani et al. (2019). Management and Cost Accounting, Pearson.
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Elliott, B. and Elliott, J. (2022)). Financial Accounting and Reporting, Pearson.
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A selection of academic literature and professional body journal articles will be made available to students via the VLE.
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Electronic chapters of a selection of texts will be recommended from the library.
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Students are also encouraged to research and reference their own learning materials.