| CODE | ACC1812 | ||||||
| TITLE | Costing Principles and the Public Sector | ||||||
| UM LEVEL | 01 - Year 1 in Modular Undergraduate Course | ||||||
| MQF LEVEL | 5 | ||||||
| ECTS CREDITS | 4 | ||||||
| DEPARTMENT | Accountancy | ||||||
| DESCRIPTION | The content of this study-unit will address the nature and purpose of cost and management accounting. Students will be shown how to apply and analyse the principles of costs and cost behaviour to accurately record cost data and use management accounting techniques in an effective way. Study-unit Aims: The aim of this study-unit is to provide students reading for the BA (Hons) Public Sector Accounting with an introduction to cost and management accounting concepts and principles. In the course of the delivery of this study-unit, different types of costing methods will be discussed, with particular reference to the application in the Public Sector. Learning Outcomes: 1. Knowledge & Understanding By the end of the study-unit the student will be able to: - Explain the nature and purpose of cost and management accounting; - Discuss the role of accounting and the management accountant; - Explain and apply the principles of cost and cost behaviour. 2. Skills By the end of the study-unit the student will be able to: - Record cost data using a variety of costing methods; - Analyse the uses of the various costing methods, including Construction Contracts (IAS and IPSAS 11). Main Text/s and any supplementary readings: - Atrill & McLaney, (Latest Edition). "Management Accounting for Decision Makers". Prentice Hall. |
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| STUDY-UNIT TYPE | Lecture | ||||||
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2025/6. It may be subject to change in subsequent years. |
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