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Learner declaration
I certify that the work submitted for this assignment is my own and research sources are fully acknowledged.
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Learning Outcomes and Assessment Criteria:
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Assignment Brief
Unit 5: Management Accounting
Unit number and title
Unit code: H/508/0489
Qualification Pearson BTEC Level 5 HND Diploma in Business
Start date 08/05/2017
Deadline/Hand-in date 10/07/2017
Assessor
The overall aim of this unit is to introduce the fundamentals of management accounting, which apply to the
wider business environment and the organisations, which operate within that environment. Students will
explore how management accounting uses financial data to aid planning decisions, and the monitoring and
control of finance within organisations. On successful completion of this unit students will be in a position to
present financial statements in a workplace context and be able to assist senior colleagues with financial
business planning. In addition, students will have the fundamental knowledge and skills to progress onto a
higher level of study.
The submission is in the form of an individual Written Report. The Report should be covering LO1, LO2,
(Task 1). This should be written in a concise, formal business style using single spacing and font size 12.
You are required to make use of table of content; headings, paragraphs and subsections as appropriate,
and all work must be supported with research and referenced using the Harvard referencing system.
Please also provide a bibliography using the Harvard referencing system. The recommended word limit is
1,0001,500 words, although you will not be penalised for exceeding the total word limit.
You are a Junior Management Accountant for a medium-sized enterprise in the manufacturing sector and,
in an effort to promote understanding between different departments in the organisation, you and your
colleagues have been asked by your line manager to prepare a report on the role and function of the
management accounts department, covering the management accounting systems operating in the
organisation as well as the range of techniques used. This assignment has two parts:
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Part A: Produce a portfolio of completed calculations for financial statements, including income
statements using variable costing.
ABC Ltd has prepared the following data for a new product to be launched in January:
Other Data:
Required:
a) Marginal costing
b) Total absorption costing
Part B: The report includes supporting calculations from a portfolio of completed financial
statements, plus:
End of assignment
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Recommended Resources
DRURY, C. (2015) Management and Cost Accounting. 9th Ed. Cengage Learning.
EDMONDS, T. and OLDS, P. (2013) Fundamental Managerial Accounting Concepts. 7th Ed. Maidenhead:
McGraw-Hill.
HORNGREN, C., SUNDEN, G., STRATTON, W., BURGSTALHER, D. and SCHATZBERG, J. (2013)
Introduction to Management Accounting. Global Ed. Harlow: Pearson. (This text is available electronically
and is supported by access to an online course)
SEAL, W. et al (2014) Management Accounting. 5th Ed. Maidenhead: McGraw-Hill.
Links
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Plagiarism and collusion:
Incidents of plagiarism, collusion and data fabrication will not be acceptable under any circumstances.
Students are expected to submit all work as original in content and to meet the Colleges academic
standards and guidelines.
Where existing, published material (both written and from the internet) is used and quoted, the Harvard
referencing system must be used. The College will use all the tools and techniques it deems necessary to
detect cases of unfair practice of any type. This includes the use of software such as Turnitin and all
assignments will undergo checks. A copy of the Turnitin report will be attached to each assignment and its
results noted by the College before final submission for internal verification and Academic Board decisions.
Any assignment found to have been subject to plagiarism, collusion or data fabrication will be subject to the
Colleges unfair practice procedure. Students are therefore advised to familiarise themselves with the
consequences associated with these offences. Details of the procedure can be obtained from the
administration office at the College and from the awarding body.
Learners must sign the declaration on the front of the assignment submission form.
Key Dates:
Assignments will not be accepted for assessment by lecturers unless an extenuating circumstances
form has been filled in and duly authorized by a member of staff.
Students will receive the feedback form and guidance from the lecturer to improve in the areas of
their weaknesses on their first submission. Please note that assignments can be re-submitted only
once. A resubmitted assignment will be awarded a failed grade should it not meet the required pass
grade marks and results in retaking the module.
Please note that a resubmitted assignment will earn a maximum pass grade should it sufficiently
meet the required criteria.
A fine may also apply in case of resubmission.
Extensions are only granted for documented medical reasons and/or other documented serious
interruptions relevant to your ability to study.
Please note that extensions are not allowed due to your inability to organize your work.
should there be any extra-ordinary circumstances; the College should be made aware of this in
writing.
The College preserves the right not to accept or mark the assignment in case you failed to inform it
in time.