Skip to main content


ACC2003 : Financial Control

  • Offered for Year: 2020/21
  • Module Leader(s): Dr Doris Xin
  • Other Staff: Mr Kevin Hunter, Mr Stephen Rodgers
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


(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.

It covers:
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

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Scheduled Learning And Teaching ActivitiesLecture121:0012:00N/A
Guided Independent StudyAssessment preparation and completion156:0056:00N/A
Scheduled Learning And Teaching ActivitiesLecture122:0024:00N/A
Guided Independent StudyDirected research and reading152:0052:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00N/A
Guided Independent StudyIndependent study150:0050:00N/A
Jointly Taught With
Code Title
ACC2024Management 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.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination1202A75N/A
Exam Pairings
Module Code Module Title Semester Comment
LAC2003Financial Control2N/A
Other Assessment
Description Semester When Set Percentage Comment
Case study1M25Group work. Min 1000 words max 3000 words, exclude all tables, appendix and notes.
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MSeminar questions provided
Prob solv exercises2MSeminar questions provided
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.

Reading Lists