| Week | 1 | Introduction to management accounting, including cost | D 1, 2 |
| classification, cost behaviour and cost concepts. | |||
| Week | 2 Marginal versus absorption cost profit statements; | D 1, 2, 7 | |
| over/under absorption of overheads | |||
| Week | 3 | Alternative costing approaches 1: Absorption Costing | D 7, 3 |
| Week | 4 | Alternative costing approaches 2: Activity-Based | D 10. 3 |
| Costing | |||
| Week | 5 Cost-Volume-Profit Analysis 1: operational gearing; | D 8 | |
| combined operational and financial gearing | |||
| Week | 6 | Cost-Volume-Profit Analysis 2: multi-product settings | D 8 |
| Week | 7 | Relevant Costs for Decision-making | D 9 |
| Week | 8 | Pricing decisions and profitability analysis | D 11 |
| Week | 9 | Capital investment decisions 1: Appraisal methods | D 13 |
| Week 10 | Capital investment decisions 2: Strategic capital | D 14 | |
| investment decisions | |||
| Week 11 | Case Study Assignment | ||
| Term Two (weeks 14-23) | |||
| Week 14 | The budgeting process | D 15 | |
| Week 15 | Management control systems | D 16 | |
| Week 16 | Standard costing and variance analysis 1 | D 17 | |
| Week 17 | Standard costing and variance analysis 2 | D 18 | |
| Week 18 | Divisional financial performance measures | D 19 | |
| Week 19 | Transfer pricing in divisionalized companies | D 20 | |
| Week 20 | Strategic management of costs | D 21 | |
| Week 21 | Strategic management accounting and emerging | D 22 | |
| issues (Balanced Scorecard) | |||
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