AC206      Half Unit
Intermediate Management Accounting

This information is for the 2025/26 session.

Course Convenor

Availability

Requisites

Pre-requisites:

Students must have completed AC103 or AC106 before taking this course.

Additional requisites:

or equivalent

AC206 is a half-unit course that builds on the foundation laid by the first-year management accounting courses. The course will provide students with the conceptual knowledge and understanding of practice necessary for final-year courses in management accounting. 

This course will provide students with an in-depth knowledge and understanding of major accounting issues such as modern cost management, capital investment decision-making, and strategic management accounting. It will develop students’ ability to prepare, interpret, analyse, and critically evaluate management accounting information and issues within the broader economic, organisational, and social context. 
 

This course has a reading week in Week 6 of Autumn Term.

Teaching is delivered in two weekly one and a half hour seminars over 10 weeks in the Autumn Term with a reading week in week 6.  Seminars contain a variety of concept-focused content, practical exercises, and case analyses.

Students are expected to come to each seminar prepared where the assigned course materials have been read and attempted.  The course is practical while covering fundamental concepts and theory.  It will delve into real-life issues relating to management accounting activities in enterprises with case studies and illustrations from practice. The course is designed so that concepts, illustrations, and cases complement one another.  Class participation is expected and will help you achieve the course objectives. Feedback on performance and progress will be provided during seminars and via the marking of a case analysis project..

Detailed course programmes and reading lists will be made available via Moodle and Reading List before the first seminar of the term.  The main book for the course is: A.Bhimani, C. Horngren, S. Datar, and M. Rajan.  Management and Cost Accounting, Eighth Edition (Pearson, 2023).   Some readings will also be tied to:  A.Bhimani, Financial Management for Technology Start-ups (Kogan Page, 2022) and  A.Bhimani, Accounting Disrupted: How digitalization is changing finance (Wiley/AICPA, 2021).

Exam (70%), duration: 120 Minutes, reading time: 15 minutes in the January exam period

Project (30%)

Further details of all aspects of assessment and coursework, as well as feedback, will be made available on Moodle nearer the scheduled start time of the course and will be updated as the course progresses with specific instructions, guidance, and feedback.