- UCAS course code
- L900
- UCAS institution code
- M20
Bachelor of Arts (BAEcon)
BAEcon Development Studies
In-depth study into the problems and options faced by the developing world.
- Typical A-level offer: AAA including specific subjects
- Typical contextual A-level offer: ABB including specific subjects
- Refugee/care-experienced offer: BBB including specific subjects
- Typical International Baccalaureate offer: 36 points overall with 6,6,6 at HL, including specific subjects
Fees and funding
Fees
Tuition fees for home students commencing their studies in September 2025 will be £9,535 per annum (subject to Parliamentary approval). Tuition fees for international students will be £29,500 per annum. For general information please see the undergraduate finance pages.
Policy on additional costs
All students should normally be able to complete their programme of study without incurring additional study costs over and above the tuition fee for that programme. Any unavoidable additional compulsory costs totalling more than 1% of the annual home undergraduate fee per annum, regardless of whether the programme in question is undergraduate or postgraduate taught, will be made clear to you at the point of application. Further information can be found in the University's Policy on additional costs incurred by students on undergraduate and postgraduate taught programmes (PDF document, 91KB).
Scholarships/sponsorships
Scholarships and bursaries, including the Manchester Bursary , are available to eligible home/EU students.
Some undergraduate UK students will receive bursaries of up to £2,000 per year, in addition to the government package of maintenance grants.
You can get information and advice on student finance to help you manage your money.
Course unit details:
Fundamentals of Management Accounting
Unit code | BMAN10632 |
---|---|
Credit rating | 10 |
Unit level | Level 1 |
Teaching period(s) | Semester 2 |
Available as a free choice unit? | Yes |
Overview
Topics studied are as follows:
• Introduction to management accounting and cost concepts
• Cost-Volume-Profit Analysis
• Relevant Costing and Marginal Analysis for decision making
• Full Costing
• Budgeting and Control
• Strategic Management Accounting
Pre/co-requisites
Unit title | Unit code | Requirement type | Description |
---|---|---|---|
Fundamentals of Financial Reporting | BMAN10621M | Pre-Requisite | Compulsory |
Fundamentals of Financial Reporting B | BMAN10621B | Pre-Requisite | Compulsory |
BMAN10621A | Co-Requisite | Compulsory |
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, BSc Management/Management Specialism and BSc International Management 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.
Pre-requisites: BMAN10621(A) or BMAN10621(B) Fundamentals of Financial Reporting
Aims
This course unit aims to give students an understanding of the fundamental principles and concepts involved in management accounting from the perspective of business decision makers rather than accounting specialists. It aims to introduce techniques of how to produce useful information, how to analyse that information to help a business plan and control its activities, and to assist in making informed decisions in various commercial circumstances.
Learning outcomes
At the end of this module, you should be able to:
• Explain and discuss the differences between financial accounting and management accounting. Discuss the types of decisions where management accounting can provide useful information.
• Analyse cost behaviour in relation to output; calculate break-even point, target profit and margin of safety. Apply marginal analysis and relevant costing technique to make a variety of short-term business decisions.
• Calculate and analyse the full cost using the traditional and activity-based costing approaches.
• Explain the interlinking of various budgets within a business by preparing budgets, conducting basic variance analysis and evaluating the role of budgets for performance evaluation.
• Critically evaluate non-financial information for different types of industries and scenarios and use this information to evaluate performance and make informed business decisions.
Teaching and learning methods
Methods of delivery - lectures and workshops.
Lecture hours: 20 hours
Workshops : 1 hour per week for 5 weeks.
Independent study: 75 hours
Total study hours: 100 hours split between lectures, workshops, self-study and preparation for classes and examinations.
Note: Independent study includes reading, preparation for classes, homework and completion of practice quizzes and preparation for exam
Informal Contact Methods
1. Office Hours
2. Online Learning Activities (discussions, self-assessment questions)
Employability skills
- Other
- At the end of the course students should have acquired various employability skills including wider business awareness, ability to interpret financial and non-financial information, and understanding key accounting concepts. Students will also acquire team working, problem solving, decision making, time management, and analytical skills to interpret accounting information in order to make both short term and long term business decisions. These skills will help students to succeed in psychometric testing and assessment centre to secure graduate jobs.
Assessment methods
100% examination
Feedback methods
- Informal advice and discussion during a lecture, or workshop.
- Online exercises and practice quizzes delivered through the Blackboard course space.
- Responses to students’ emails and questions from a member of staff.
- Feedback provided via the online discussion forum.
- Written and/or verbal comments on practical/worked exercises.
- Generic feedback posted on Blackboard regarding overall examination performance.
Recommended reading
Core Text Book
Drury, C. & Tayles, M. (2021) Management Accounting for Business. Cengage. 8th edition. ISBN 978-1-4737-7880-1
Supplementary Text Book
Atrill and McLaney ’Management Accounting for Decision Makers’, Pearson. 8 Edition ISBN 978-1-292-07243-2
Study hours
Scheduled activity hours | |
---|---|
Lectures | 20 |
Practical classes & workshops | 5 |
Independent study hours | |
---|---|
Independent study | 75 |
Teaching staff
Staff member | Role |
---|---|
Reimala Sivalingam | Unit coordinator |
Sung Hwan Chai | Unit coordinator |
Additional notes
Other Teaching Staff: TBC
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, BSc Management/Management Specialism and BSc International Management 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.
Pre-requisites: BMAN10621(M) or BMAN10621(B) Fundamentals of Financial Reporting
Co-requisites: None
Dependent course units: BMAN21040 Intermediate Management Accounting
Programme Restrictions: BMAN10632 Fundamentals of Management Accounting is designed to be a self-contained introduction to management accounting for those students who are not specialists in accounting and is available as a free choice option to students who have received prior agreement from their registering School.
This course is NOT available to students on the following programmes BA (Econ) Accounting and Finance, Finance , Finance and Economics, BA International Business, Finance and Economics and BSc Accounting, who must take BMAN10512 Introduction to Management Accounting instead.
BMAN10632 is available to study abroad and exchange students admitted through the University of Manchester International Programmes Office.
For Academic Year 2024/25
Updated: March 2024
Approved by: March UG Committee