ACC2003 : Financial Control
- Offered for Year: 2017/18
- Module Leader(s): Dr Doris Xin
- Other Staff: Mr Stephen Rodgers, Mr Kevin Hunter
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semester 1 Credit Value:
Semester 2 Credit Value:
(a) To provide a framework of the methods and techniques of management accounting and control.
(b) To provide a framework for an understanding of the design and operation of management accounting and control systems by considering conceptual and practical issues involved.
Outline Of Syllabus
The module is delivered by means of a series of lectures and seminars.
Research methodologies of management accounting
Costing (including ABC)
Planning and control systems (including budgeting and beyond budgeting)
Performance management system
Current issues and transfer pricing
|Guided Independent Study||Assessment preparation and completion||1||56:00||56:00||N/A|
|Scheduled Learning And Teaching Activities||Lecture||12||2:00||24:00||N/A|
|Scheduled Learning And Teaching Activities||Lecture||12||1:00||12:00||N/A|
|Guided Independent Study||Directed research and reading||1||50:00||50:00||N/A|
|Scheduled Learning And Teaching Activities||Small group teaching||8||1:00||8:00||N/A|
|Guided Independent Study||Independent study||1||50:00||50:00||N/A|
Jointly Taught With
|ACC2024||Management Accounting Systems|
Teaching Rationale And Relationship
Lectures are used to explain relevant issues and to introduce appropriate concepts and techniques. Seminars are used to enable students to apply and develop skills in an interactive environment.
The format of resits will be determined by the Board of Examiners
|Case study||1||M||25||Group work. Min 1000 words max 3000 words, exclude all tables, appendix and notes.|
Assessment Rationale And Relationship
The formal examination tests students' intended knowledge and skills outcomes, in particular the framing of data into relevant management accounting and control information and the use and interpretation of this information. The assessment scheme examines students on set problems of management accounting and control systems as applied to planning, decision-making and control.
The group project tests students on the application of management accounting and control systems by use of an extended problem/short case incorporating features of real-world complexity.