Module: Introductory Accounting for Planning & Control

Latest Module Specifications

Current Academic Year 2025 - 2026

Module Title	Introductory Accounting for Planning & Control
Module Code	ACC1004 (ITS: AC130)
Faculty	DCU Business School	School	DCU Business School
NFQ level	8	Credit Rating	5

Description

The objective of this module is to introduce students to the core concepts of management and cost accounting within an organisation before going on to develop their understanding of the computational aspects of management accounting for planning and control. Students will learn how to record, prepare, analyse, interpret, critically evaluate and use cost data for planning and control.

Learning Outcomes

1. Explain the nature, scope and role of management accounting in organisations
2. Describe the role of management accounting in organisational control and performance management.
3. Discuss alternatives to the traditional budgeting process, including rolling forecasts.
4. Assess and apply non-financial performance measurement tools, including the Balanced Scorecard.
5. Compute and communicate revenue and expenditure variances, including: materials (cost and mix/yield variances), labour, variable overhead, fixed overhead, sales variances.
6. Select, apply and interpret appropriate control and performance reports and measures depicting the financial performance of an organisation, including reporting by exception, variance control charts and reconciliations.
7. Develop and record standard product/service costs and variances in the books of account
8. Describe behavioural issues encountered in the budgeting, planning and control process.

*Type*	*Hours*	*Description*
Workload	Full time hours per semester
Lecture	24	No Description
Tutorial	18	No Description
Fieldwork	14	No Description
Independent Study	64	No Description
Total Workload: 120

Section Breakdown
CRN	10040	Part of Term	Semester 1 & 2
Coursework	0%	Examination Weight	0%
Grade Scale	40PASS	Pass Both Elements	Y
Resit Category	RC1	Best Mark	N
Module Co-ordinator	Barbara Flood	Module Teacher	Alan McMahon

Type	Description	% of total	Assessment Date
Assessment Breakdown
Group assignment	Group enterprise development project involving the preparation of a budgetary report accompanied by an on-line video	15%	Sem 2 End
Completion of online activity	Completion of periodic quizzes on Connect platform	15%	As required
Formal Examination	Terminal exam paper	70%	End-of-Semester

Reassessment Requirement Type
Resit arrangements are explained by the following categories; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Indicative Reading List

Books:

Seal, W; Rohde, C., Garrison, R. H and Noreen, E.W.: 2019, Management Accounting, 6th, McGraw Hill, Glasgow, 10 0077185536

Articles:
None

Other Resources

On-line platform: McGraw Hill, McGraw Hill Connect,