Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)


Department: Accounting


Type Tied Level 2 Credits 20 Availability Available in 2022/23 Module Cap None. Location Durham
Tied to NN43
Tied to N302
Tied to N304
Tied to NN42
Tied to N204
Tied to N206


  • Introduction to Management Accounting ACCT1031


  • None.

Excluded Combination of Modules

  • None.


  • To further develop students understanding of management accounting techniques.
  • To enable students to apply their management accounting knowledge to business scenarios and decision making.
  • To ensure that students appreciate the theory underpinning management accounting practice.
  • To allow students to critically evaluate the benefits and limitations of management accounting techniques.
  • To enable students to be able to apply and interpret relevant calculations and ratios.


  • Relevant costs and benefits for decision making
  • Cost volume profit analysis
  • Full costing
  • Costing and cost management
  • Budgeting
  • Accounting for control
  • Making capital investment decisions
  • Managing risk
  • Performance evaluation
  • Pricing
  • Measuring divisional performance
  • Managing working capital
  • Technology and management accounting
  • The future role of the management accountant

Learning Outcomes

Subject-specific Knowledge:
  • On completion of the module students should be able to:
  • Perform calculations using core management accounting techniques
  • Choose appropriate techniques to analyse an organisations decision scenarios
  • Demonstrate how financial and non-financial factors impact decision-making
  • Present calculations and analysis clearly and logically
  • Interpret data analysis and provide reasoned recommendations
  • Produce management reports to summarise findings
Subject-specific Skills:
  • On completion of the module students should be able to:
  • Analyse financial and other information, and communicate this information to managers to help them make better decisions.
  • Appreciate the theory underpinning management accounting practice.
  • Critically evaluate the benefits and limitations of management accounting techniques.
Key Skills:
  • Written Communication
  • Planning and Organising
  • Problem Solving
  • Commercial acumen

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

  • Workshops will summarise the management accounting techniques underpinning the course and enable students to apply this knowledge in simulate business scenarios.
  • The formative assessment will be a practice test.
  • The summative assessment consists of a written examination of three hours duration.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Workshops 20 Weekly 2 hours 40
Revision Workshops 2 1 per week in Term 3 2 hours 4
Preparation, Reading and Independent Study 156
Total 200

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
One written examination 3 hours 100% Same

Formative Assessment:

Practice test in each term

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