DURHAM UNIVERSITY 
ACCT2081: Management Accounting 
Credits: 20 
Comprehensive Revision Guide and Course Notes 2025 
 
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ACCT2081: Management Accounting (Solutions)

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ACADEMIC YEAR 2025 - 2026

University	Durham University
Department	Accounting
Module Code	ACCT2081
Module Name	Management Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	119

These notes for ACCT2081: Management Accounting at Durham University give you the tools to succeed in the module. Every topic is explained clearly, with helpful illustrations and worked examples to build understanding and show real application. The guide is logically structured, highlights essential ideas and methods, and uses practical examples to reinforce learning. Updated to reflect the latest course content, it’s a reliable companion for your studies and a strong foundation for revision.

ACCT2081: Management Accounting builds on the foundations introduced in Level 1 modules such as ACCT1101: Fundamentals of Management Accounting or ACCT1031: Introduction to Management Accounting. Students will develop a deeper understanding of key techniques in modern management accountancy, expanding their knowledge beyond the basics. This module cannot be taken in combination with ACCT2051: Management Accounting.

Key Areas of Focus:

Information and systems for decision making
Specialist cost and management techniques: Activity-based, target and life-cycle costing; Throughput and environmental accounting
Decision making techniques
Appraising Risk in decision making
Budgetary control and planning
Performance management and control

MODULE CODE	MODULE NAME
ACCT1061	Financial Accounting
ACCT1101	Fundamentals of Management Accounting
ACCT2071	Financial Management
ACCT2081	Management Accounting
ACCT2101	Financial Reporting
ACCT2141	Intermediate Financial Reporting
ACCT3091	Corporate Reporting
BUSI1131	Marketing Principles
BUSI1141	People, Management and Organisations
ECON1011	Principles of Economics
ECON1021	Economic Methods
ECON2011	Macroeconomics
ECON2021	Microeconomics
ECON2061	Econometrics
FINN1011	Foundations of Finance
FINN1037	Quantitative Methods 2
FINN1061	Introduction to Financial Economics
FINN2021	Financial Markets and Institutions
FINN2041	Corporate Finance
FINN2117	Derivative Markets
FINN3101	Financial Derivatives and Financial Engineering
MATH1617	Statistics I

ACCT2081: Management Accounting (Solutions)

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