Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)

Module ACCT1101: Fundamentals of Management Accounting

Department: Accounting

ACCT1101: Fundamentals of Management Accounting

Type Tied Level 1 Credits 20 Availability Available in 2022/23 Module Cap None. Location Durham
Tied to N408
Tied to N409


  • None


  • None

Excluded Combination of Modules

  • None


  • To enable students to understand, apply and critically appraise the fundamental knowledge and techniques that underpin management accounting.


  • The context of management accounting
  • Costing
  • Planning and control
  • Decision making

Learning Outcomes

Subject-specific Knowledge:
  • On completion of this module students should:
  • Have knowledge of the costs associated with the production of products and provision of services.
  • Have knowledge of different methods of budgeting.
  • Have knowledge of different management decision-making techniques.
Subject-specific Skills:
  • On completion of this module students should:
  • Be able to select appropriate budgeting approaches and methods and prepare budgets.
  • Be able to select appropriate performance measures and calculate differences between actual performance and standards or budgets.
  • Be able to identify and calculate relevant data for use in management decision making.
Key Skills:
  • Data handling and synthesis
  • Problem solving
  • Critical analysis and judgement

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Learning will be based on workshops which will use a variety of pedagogical approaches to enable knowledge transfer and practical skills development. This will be enhanced by independent study.
  • Formative assessment is by means of a mock exam.
  • Summative assessment is by means of a written examination.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Workshops 18 2 per week 2 hours 36
Revision Workshops 1 Once 2 hours 2
Preparation, Reading and Independent Study 162
Total 200

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written examination 2 hours 100% same

Formative Assessment:

Mock exam

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University