Principles and scope management accounting

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Management accounting

(iCMAs)

Examination

• economic theory in relation to business management.

This module will help you apply your knowledge and understanding of management accounting accurately to a range of issues, questions and problems. You will use established techniques to evaluate and interpret management accounting in a range of contexts. You will learn how to describe, apply, analyse and synthesise management theory, and economic theory and practice in relation to business management.

Entry
This is an OU level 2 module and you need to have a good knowledge of financial accounting, obtained either through OU level 1 study or by doing equivalent work at another university. Ideal preparation for this module would be our OU level 1 module Introduction to bookkeeping and accounting (B190), but please note that the credits you gain for B190 cannot be counted towards the Professional Certificate in Accounting or the BA (Hons) Business Studies.

We strongly recommend that you study Financial accounting (B291) before this module if you wish to gain the Professional Certificate in Accounting.

This module involves calculations that most students may do using a pen and paper, but these activities may also be done using a spreadsheet or calculator. The materials will contain formats and layouts found in accounting reports such as balance sheet and income statements which will be available electronically as tables. The module team is actively working to make the module as accessible as possible.

Study materials

Suitable devices are:

Devices with small screens may make it difficult to view the material provided and carry out the activities. However, a device that has a resolution of at least 1024 pixels horizontally and also at least 768 pixels vertically should be adequate.

See our Skills for OU study website for further information about computing skills for study and educational deals for buying Microsoft Office software.

Assessment
This study source was downloaded by 100000853231938 from CourseHero.com on 10-12-2022 06:11:17 GMT -05:00 The assessment details for this module can be found in the facts box above.

You will be expected to submit your tutor-marked assignments (TMAs) online through the eTMA system unless there are some difficulties which prevent you from doing so. In these circumstances, you must negotiate with your tutor to get their agreement to submit your assignment on paper.