Planning, Budgeting and Control (AC0024)

? Credit Points : 10 ? SCQF Level : 11 ? Acronym : SBE-P-AC0024

The activities undertaken by any organisation are based on the decisions of managers, responding to and influencing developments which are both external and internal to the organisation. A significant proportion of the information which managers use is derived from the management accounting system, which can be viewed as embracing many different types and sources of information flow; external and internal, projections and historical, financial and non-financial. This course examines ways in which management accounting systems accumulate and present to managers decision useful information in support of the critical activities of planning, budgeting and control.

Entry Requirements

? This course is not available to visting students.

? Pre-requisites : PGs Only

Subject Areas

Home subject area

Accounting, (School of Business and Economics, Schedule H)

Delivery Information

? Normal year taken : Postgraduate

? Delivery Period : Semester 2 (Blocks 3-4)

? Contact Teaching Time : 2 hour(s) 30 minutes per week for 9 weeks

Summary of Intended Learning Outcomes

After completing the course the student will be able to:

Have an understanding of some of the recent developments in management accounting, and of their contribution to the management process; be aware of different approaches to routine accounting procedures such as budgeting; Through the use of the case study, be able to demonstrate how accounting information and non accounting information can be integrated.