Module/Course Description

Course Title: Advanced Management and Cost Accounting

Course Code: UU-ACG-3120-ZM

Programme: Bachelor of Science in Accounting and Finance - ACCA - ZM

Credits: 12.00

Course Description:

The rationale behind every module is to offer the student all possible knowledge in each module of the course, in order to be able to deepen their understanding and render them capable of practically applying it. Advanced Management and Cost Accounting introduces students to the area and provides them with background to identify the major differences and similarities between financial and management accounting, to understand their role in an organization, and the importance of upholding ethical standards.

After completion of the course students are expected to be able to:
Critically assess the importance and role of cost accounting systems.
Demonstrate knowledge of the nature of process costing and the role of spoilage/scrap and rework and apply these concepts in practice
Utilize Activity Based Costing and compare this with other costing systems.
Critically compare and apply cost and revenue allocation methods
Analyse and apply flexible and static budgets and variance analysis
Research costing systems

Prerequisites: UU-Bsc-IND100-ZM, UU-FNT-103-ZM

Prerequisites Categories: Semester 1, Semester 2, Semester 3

Typical Module duration: 4.0 Week(s)

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