AC103      Half Unit
Elements of Management Accounting and Finance

This information is for the 2013/14 session.

Teacher responsible

Dr Yasmine Chahed OLD 3.30 and Prof Richard Macve OLD 3.11


This course is compulsory on the BSc in Management. This course is not available as an outside option nor to General Course students.

Course content

Introduction to managerial accounting and financial management. The design, use and role of accounting information in the management and control of organisational activities. Costing and budgeting. Financial evaluation of decisions in the shorter and longer terms. The design and use of performance measurement systems. Accounting for environmental impacts.


20 hours of lectures and 9 hours of classes in the LT. 1 hour of classes in the ST.

Formative coursework

Written answers to numerical problems and discussion questions will be expected weekly; some will be collected during classes for marking and feedback.

Indicative reading

Detailed reading lists will be made available at the beginning of the course. Illustrative texts include: Peter Atrill and Eddie McLaney, Management Accounting for Decision Makers, 7th edn, Pearson (2012).


Exam (100%, duration: 1 hour and 45 minutes) in the main exam period.

The first 15 minutes will be reading time.

Key facts

Department: Accounting

Total students 2012/13: 45

Average class size 2012/13: 11

Value: Half Unit

Guidelines for interpreting course guide information

PDAM skills

  • Self-management
  • Team working
  • Problem solving
  • Application of information skills
  • Communication
  • Application of numeracy skills
  • Specialist skills