Management Accounting 2


This module exposes the student to management accounting principles in relation to materials, labour, marginal and absorption costing systems and decision making . Once an understanding of the principles has been achieved, they will be applied in a variety of scenarios.

Learning Outcomes

  1. Apply the accounting treatment for materials, labour and overheads

  2. Apportion and allocate costs to units of production in job and service costing systems.
  3. Apply and evaluate the principles of marginal and absorption costing.
  4. Apply the principles of relevant costing to decision making scenarios

% Coursework 30%
% Final Exam 70%