THE UNIVERSITY OF MANCHESTER 
BMAN21040A: Intermediate Management Accounting 
Unit Level: Level 2 
Comprehensive Revision Guide and Course Notes 2025 
 
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BMAN10501, BMAN10522, BMAN21011, ECON10241, and ECON31031

Intermediate Management Accounting (BMAN21040A)

£35.00

ACADEMIC YEAR 2024 - 2025

University	The University of Manchester
Unit Code	BMAN21040A
Credit Rating	20
Unit Title	Intermediate Management Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	120

This comprehensive revision guide for BMAN21040A: Intermediate Management Accounting at the University of Manchester provides clear explanations, detailed illustrations, and worked examples to reinforce key concepts and practical applications. Logically structured and updated to align with current learning objectives, it highlights essential theories and methods with practical examples. This guide equips you with the skills and knowledge needed to excel in the course.

This course, BMAN21040A builds on the foundational courses in Introductory Management Accounting (BMAN10512) and Fundamentals of Management Accounting (BMAN10632/10632M). The course examines both the theoretical and practical aspects of cost and management accounting, exploring the design and function of costing systems and the role of cost information in decision-making at operational and strategic levels. Topics include budgeting, rolling forecasts, cost behaviour, variance analysis, divisional performance measurement, supply chain accounting, environmental and sustainable management accounting, transfer pricing, product costing, pricing decisions, capital investment, new product designs, the balanced scorecard, inventory management, and customer and segment profitability, all while considering the behavioural, organisational and social dimensions of these systems.

The primary aim is to deepen students’ understanding of management and cost accounting theories, techniques and practices, with a focus on designing and using control systems within and between organisations. By the end of the course, students will be equipped to demonstrate and apply a range of accounting techniques, critically evaluate their use in various organisational, environmental and managerial contexts, and appreciate the political, social and behavioural influences that shape cost and management accounting practice.

UNIT CODE	UNIT TITLE
BMAN10001	Economic Principles: Microeconomics
BMAN10101	Principles of Marketing
BMAN10501	Financial Reporting
BMAN10512	Introductory Management Accounting
BMAN10522	Financial Decision Making
BMAN10552	Fundamentals of Finance
BMAN10621M	Fundamentals of Financial Reporting
BMAN10872	Introduction to Work Psychology
BMAN20072	Investment Analysis
BMAN21011	Financial Markets and Institutions
BMAN21040A	Intermediate Management Accounting
BMAN21020A	Financial Reporting and Accountability
BMAN23000A	Foundations of Finance A
BMAN23000B	Foundations of Finance B
BMAN30091	Financial Derivatives
BMAN30111A	Advanced Corporate Finance
ECON10072A	Advanced Statistics
ECON10221	Microeconomics 1
ECON10232	Microeconomics 2
ECON10241	Macroeconomics 1
ECON10262	Macroeconomics 2
ECON30370	Econometrics
ECON31031	Advanced Econometrics
PSYC10100	Research Methods and Statistics
PSYC21061	Statistics and Data Analysis
SOST10062	Introductory Statistics for Economists

Intermediate Management Accounting (BMAN21040A)

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