Business Accounting (BCom)

Accounting and Finance, Business School

College of Social Sciences


Code 14324

Level of study Second Year

Credit value 10

Semester 1

Pre-requisite modules None

Other pre-requisites None

Module description

An introduction to management accounting and its role in supporting the management of business entities, with particular focus on large organisations. Attention is given to the use of accounting information in making decisions, in producing plans, in the monitoring and control of operations, and in relating to the external financial environment. The approach concentrates on an understanding of the basis and limitations of management accounting information to permit its application and adaptation to business practice rather than the detailed operation of accounting systems and procedures. There is specific recognition of aspects of the economic context including those for goods and services; behavioural considerations; uncertainty and the role of perception.

Teaching and learning methods

The timetabled contact time for this module will comprise one two-hour lecture and one one-hour class each week. While lectures will provide an introduction and some discussion of the topics and the opportunity to illustrate and discuss the concepts, principles and techniques to be covered, understanding and proficiency of the material requires independent study and practice. Exercises, discussion questions and case studies are identified separately to provide sources for application and practice and will form the basis for the content of classes.