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Online course materials for BMAN21040

Intermediate Management Accounting

Unit code: BMAN21040
Credit Rating: 20
Unit level: Level 2
Teaching period(s): Full year
Offered by Alliance Manchester Business School
Available as a free choice unit?: N



Additional Requirements

BMAN21040 has pre-requisites of: BMAN10512 or BMAN10632 / 10632(M). Core for BSc Accounting & BSc ITMB (Accounting). Available to Mgt, IM, IMABS, IBFE & ITMB. Also taken by BAEcon & MathswFinancial Maths level 3 & 4.

Pre-requisite course units have to be passed by 40% or above at the first attempt unless a higher percentage is indicated within this course outline. If the pre-requisite unit is defined as a compulsory course unit within your programme of study (Maths with Finance, IBFE, Accounting, BA Econ pathways for example) then progression onto the dependent unit is permitted as long as you have gained the appropriate amount of credit to progress on to the following year of your registered undergraduate programme.

BMAN10512 Introductory Management Accounting or
BMAN10632/10632(M) Fundamentals of Management Accounting

Co-requisites: None

Dependent course units: BMAN31040 Advanced Management Accounting


The course builds upon material introduced in BMAN10512 Introductory Management Accounting and BMAN10632/10632(M) Fundamentals of Management Accounting. The primary aim is to extend students' understanding of the theories, techniques and practices of management and cost accounting and how they apply in practice to inform decision making.  Particular emphasis is placed on issues in the design and use of management accounting and control systems in and between organizations.


The course explores theoretical concepts, practice, design and broader issues of cost and management accounting. It examines the characteristics of costing systems and the use of cost information in management decision making, at both the operating and strategic levels. Topics covered include (in no particular order): budgeting; rolling forecasts, cost behaviour, variance analysis; divisional performance measurement; accounting for the supply chain; environmental and sustainable management accounting; transfer pricing; product costing methods; pricing decisions, capital investment decision-making; accounting for new product designs and markets; performance improvement techniques such as the balanced scorecard; inventory management; measuring and controlling customer and segment profitability. Issues relating to the behavioural, organisational and social aspects of cost and management accounting systems will be infused throughout delivery of the course.

Teaching and learning methods

30 One-hour lectures (15 per semester)
8 Online workshops per year
8 Two-hour consultation and discussion sessions, during the year

Total study hours: 200 hours split between lectures, classes, reading, self-study and preparation for classes, and examinations.

Informal Contact Methods
1. Office Hours
2. Online Learning Activities (blogs, discussions, self-assessment questions)

Learning outcomes

On completion of this course, successful students will be able to:
- Demonstrate a knowledge and understanding of alternative concepts, tools, practices, roles and terminologies of cost and management accounting;
- Skilfully apply a number of calculative cost and management accounting techniques;
- Interpret, and critically appraise, the use of cost and management accounting techniques within their broader (organisational, environmental and managerial) contexts;
- Appreciate the numerous behavioural, organisational, political and social dimensions of cost and management accounting practice.

Assessment Further Information

2 Exams (1 in Semester 1 and 1 in Semester 2)
2 hours each

Each examination accounts for 50% of the course marks

For semester 1 only exchange students admitted via the Manchester Business School International Office that take this course as BMAN20671 the assessment will be a 1200 word essay.


Recommended reading

Seal, W., Rhode, C., Garrison, R. H., & Noreen, E. W. (20152). Management Accounting (54th Edition). McGraw – Hill

Feedback methods

  • Informal advice and discussion during the lecture, consultation, and discussion sessions.
  • Responses to student emails and questions from a member of staff
  • A discussion forum is also available on blackboard to allow students the opportunity to ask questions or raise issues about the course content. This forum is monitored by the lead member of staff
  • A detailed summary of student performance will be posted on Blackboard for both the January and May/June examinations. This information will be provided once the formal examining and moderating processes have been completed.

Study hours

  • Assessment written exam - 4 hours
  • Lectures - 30 hours
  • Practical classes & workshops - 16 hours
  • Independent study hours - 150 hours

Teaching staff

Julian Jones - Unit coordinator

Jodie Moll - Unit coordinator

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