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Durham University

Postgraduate Module Handbook 2022/2023

Archive Module Description

This page is for the academic year 2021-22. The current handbook year is 2022-23

Department: Accounting


Type Tied Level 4 Credits 15 Availability Available in 2021/22
Tied to L1T509 Accounting
Tied to N2P209 Management (Finance)
Tied to N2P309 Management (Entrepreneurship)
Tied to N2P609 Management (International Business)


  • None


  • None

Excluded Combination of Modules

  • None.


  • The module aims to:
  • develop students' knowledge and understanding of the financial control processes of business and their systems context;
  • develop students' knowledge and understanding of key aspects of management accounting connected with planning, control and decision-making in organisations;
  • develop students' skills relevant to management accounting practice i.e. preparing, interpreting, and presenting essential financial information for management control and decision making.


  • Management accounting contextualised
  • Cost terms, concepts, classifications and behaviour
  • Cost-volume-profit relationships and analysis
  • Profit reporting under absorption and marginal costing
  • Decentralisation and segment reporting
  • Activity-based costing (ABC)
  • Relevant costs for decision making
  • Budgeting for planning and control
  • Capital investment decisions
  • Pricing and intra-company transfer pricing
  • Strategic management accounting and the balanced scorecard

Learning Outcomes

Subject-specific Knowledge:
  • Understanding of the context of the information needs of management and the role of the management accountant
  • Knowledge of the behaviour of costs associated with the production of products and provision of services and ability to use this to determine prices
  • Knowledge of budgeting and forecasting techniques for planning and control
  • Knowledge of different management decision-making techniques
  • Appreciation of key performance measurement and management approaches
Subject-specific Skills:
  • Able to calculate relevant costs for decision making
  • Able to price products and services under different pricing strategies
  • Able to select appropriate budgeting approaches and methods, prepare budgets and evaluate the role of budgeting in effective management control
  • Able to select appropriate performance measures and calculate differences between actual performance and standards or budgets
  • Able to identify and calculate relevant data for use in management decision making
  • Able to use management information to make business decisions
Key Skills:
  • Written Communication;
  • Planning, Organising and Time Management;
  • Problem Solving and Analysis;
  • Using Initiative;
  • Numeracy;
  • Computer Literacy.

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

  • The module will be delivered by a combination of lectures, seminars/workshops, case studies and guided reading appropriate for conveying the specialist knowledge and skills set out in the learning outcomes.
  • The summative written examination will test students' knowledge and understanding of the material covered in the module, their analytical and problem-solving skills.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 10 Weekly 2 hours 20
Seminars/workshops 4 Fortnightly 1 hour 4
Preparation and reading 126
Total 150

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Unseen written examination 2 hours 100% Same

Formative Assessment:

Online test. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar or posted online.

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