Accounting II

Module Code ACCU9A2
Semester Spring
Prerequisites Pass in Mathematics at Standard grade, or equivalent
SCQF Level 8
Credit Value 20
Module Co-ordinator Dr Boram Lee
Lecturers Dr Boram Lee, Dr Alisdair Dobie
Assessment 25% Class Test, 75% Examination

Module introduction, aim and objectives

This module provides an introduction to management accounting. Management accounting is concerned with providing information to managers, that is people inside an organisation who direct and control its operations. Management accounting provides the essential information which an organisation needs in order to run efficiently.

The focus of this module is in the use of management accounting information in order to help managers in a decision making capacity.

Learning outcomes and skills developed

After completing the module, students should be able to:

  • discuss management functions relevant to accountants
  • explain costs and cost behaviour
  • apply production overheads
  • determine the break-even point of a product or group of products
  • identify and apply relevant costs for decision making purposes
  • explain the budgetary process
  • prepare a cash budget
  • analyse and explain budget variances

In the process of achieving the above outcomes, students will develop skills in analysing and solving problems. Skills in working as part of a group will be developed through tutorial participation. 

Introductory reading

The core text book for the module is:

Management Accounting, (5th edition), Seal, W., Garrison, R.H., Noreen, E.W. (McGraw Hill 2014).

This module information is representative of what is included in the module in a given year. Details of actual reading, lectures and coursework may vary year to year and will be available at the beginning of the semester.

© University of Stirling FK9 4LA Scotland UK • Telephone +44 1786 473171 • Scottish Charity No SC011159
Portal Logon