The management accounting pathway comprises the following modules:

YEAR 1

MN0119 Management Decisions and Accounting

FN0130 Computer Applications in Accounting

YEAR 2

MN0254 Managing Financial Performance

YEAR 3

MN0369 Management Accounting Today

Management accounting is concerned with the collection and communication of financial information relevant to the specific needs of professional management teams. Students need to understand how costs and revenues can be classified and how they change in relation to other factors. They will learn what costs are relevant to different types of operational and strategic decisions.

The management accounting pathway comprises one module studied in each of the six semesters of the course. Students will, of course, start with quite basic concepts but will become increasingly concerned with complex situations as the course develops. At level one information technology skills in management accounting will be developed in Computer Applications in Accounting.

Students also study budgetary control systems and how they can help or hinder an enterprise achieving its objectives. They will acquire an appreciation not just of the basic technicalities of collecting, recording, summarising and analysing management accounting data but also understand the economic, behavioural and political implications. Students also study the changes that modern manufacturing systems are demanding of traditional management accounting concepts and practices.