Title: Module Preliminaries
Course: BAC300: Management Accounting I (PEBL)

Details of institution that has developed the module

Name of University | Kenyatta University
Name of institutional contact | Dr. George Onyango
Email address of institutional contact | onyango.george@ku.ac.ke

Details of Creative Commons licence (https://creativecommons.org/licenses/)
Licence type | Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Details of the authors of/contributors to the course and their role (You can delete any sections that don’t apply.)
Original author | Dr. Fredrick W.S. Ndede
Lead author (+ email address) | NDEDE.FREDRICK@ku.ac.ke
Responsible for: | Repurposing the module
Co-author | Dr. Moses Odhiambo Aluoch
Responsible for: | Repurposing the module
Module Vetter | Dr. Daniel Makori
Responsible for: | Vetting the module

Course Details

Course details
Module title: | Management Accounting 1
Under- or Post-graduate? | Under-graduate | Year of study: | Third year
Face to Face (hours): | 24 hours | Number of credits: | 3
Online Learning (hours): | 15 hours | Number of weeks of study: | 14 weeks
Total student contact hours: | 39 hours | Number of Lessons of study: | 12

Programme(s) which might include this Module:
Bachelor of Commerce

Bachelor of Business Administration

Bachelor of Business Management

Bachelor of Science in Accounting and Finance

Bachelor of Banking and Digital Finance

Bachelor of Accountancy and Digital Reporting

Bachelor of Science in Agriculture

Bachelor of Science Analytical chemistry with Management

Industrial Chemistry with Management
Pre-requisite student abilities and knowledge: | Computer literacy
Pre-requisite (or co-requisite) modules:
Fundamentals of Accounting I and II

Accounting for Assets

Accounting for Liabilities

Cost Accounting I

Aim of the module:

To equip you with necessary knowledge, skills and attitude to effectively use resources and become an effective decision maker in an organizational context in the modern business environment.

Brief description of module:

This is a blended module, designed for both face-to-face and online teaching and learning. The module covers: nature, meaning, functions, role and scope of Management Accounting. Comparison between Management Accounting and Financial Accounting. Cost behaviour patterns. Basic cost, volume and profit analysis. Relevant costs and decision-making. Capital budgeting and capital budgeting techniques. Standard costing and variance analysis. Mixed and yield variances. Budgets and budgetary planning and control. The assessment will be both progressive (quizzes, participation in forum discussions, chats and class attendance) and summative (end of semester written examination).

OVERVIEW OF THE COURSE

Significant features or elements of module
Integration of multimedia, multisensory and multimodal resources for inclusivity purposes to promote learning

Student profile in the context of this module:
What is the target group of students who would do this module?
Bachelor of Commerce

Bachelor of Business Administration

Bachelor of Business Management

Bachelor of Science in Accounting and Finance

Bachelor of Banking and Digital Finance

Bachelor of Accountancy and Digital Reporting

Bachelor of Science in Agriculture

Bachelor of Science Analytical chemistry with Management

Industrial Chemistry with Management
What skills should a student have already mastered before starting this Module? | Computer skills
What prior knowledge of the subject matter should a student have?
Fundamentals of Accounting I and II

Accounting for Assets

Accounting for Liabilities

Cost Accounting I

Non-expert support:
What skills and prior knowledge of the subject matter should facilitators have already mastered before starting to deliver this Module?
Computer literacy skills

E-Moderation skills

Fundamentals of Accounting I and II

Accounting for Assets

Accounting for Liabilities

Cost Accounting I
What skills do support staff need in order to support the delivery of this module? | Technical and computer literacy skills

Quality assurance matters
How will feedback on module be obtained from students?
1. Piloting of the module upon completion
2. Students’ evaluation feedback every semester
How will student feedback be used to improve module? | Students’ feedback to be applied when reviewing the module.
A certificate, signed by the university’s Head of Quality Assurance, confirming that the module meets the requirements of the PEBL QA rubric is attached. | Yes ☐     No ☐

Intended learning outcomes:

At the end of this module, you will be able to:

1. Explain concepts of management accounting
2. Classify accounting information and compile financial reports
3. Apply management accounting techniques in business decisions
4. Evaluate financial performance of a business

Recommend management accounting decisions to management

Indicative content:

Nature, meaning, functions, role and scope of Management Accounting. Comparison between Management Accounting and Financial Accounting. Cost behaviour patterns. Basic cost, volume and profit analysis. Relevant costs and decision-making. Capital budgeting and capital budgeting techniques. Standard costing and variance analysis. Mixed and yield variances. Budgets and budgetary planning and control.

ASSESSMENT

Form of final/summative assessment: | End of Semester university Examination.

Assessment of module-level learning outcomes
Module-level learning outcome | Module assessment task
1. Explain concepts of management accounting | 1.1, 1.2, 1.3
1. Classify accounting information and compile financial reports | 2.1, 2.2. 2.3, 3.1,3.2 , 3.3
1. Apply management accounting techniques in business decisions | 4.1,4.2,4.3,4.4,4.5,5.1,5.2,5.3,6.1,6.2, 6.3,7.1,7.2 ,7.3
1. Evaluate financial performance of a business | 8.1, 8.2, 8.3,9.1,9.2,9.3,9.4,10.1,10.2,10.3
1. Recommend management accounting decisions to management | 11.1, 11.2, 11.3, 12.1, 12.2, 12.3