UNIVERSITY OF KENT 
ACCT3050: Principles of Management Accounting 
Credit Level: 4  
Comprehensive Revision Guide and Course Notes 2025 
 
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University of Kent - ACCT3050: Principles of Management Accounting

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ACADEMIC YEAR 2024 - 2025

University	University of Kent
Study Level	Undergraduate
Module Code	ACCT3050
Module Name	Principles of Management Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Format	PDF
Page Length	120

This comprehensive guide and set of course notes for ACCT3050: Principles of Management Accounting at the University of Kent equips you with the essential tools to succeed in the module. It covers all key topics with clear explanations, illustrations, and worked examples to enhance your understanding and application of core concepts. The content is logically organised, emphasising important principles and methods, and includes practical examples to show how they are used. Updated with the latest course material, this guide is designed to support your preparation and help you excel in your studies.

The Principles of Management Accounting module (ACCT3050) explores the role of management accounting in today’s fast-changing global business environment. It introduces the key differences between management and financial accounting and examines how management accountants serve the information needs of internal users to support customer and shareholder value. Students will learn about different types of costs and how cost behaviour affects decision-making. The course also covers how businesses use cost data to plan and control operations, including how to prepare optimal production plans and analyse how cost structure impacts profit levels. Key topics include management accounting in an international context, cost terms and purposes, cost-volume-profit (CVP) analysis, and different costing systems.

By the end of the module, students will be able to distinguish between financial and management accounting and understand how accounting supports planning and control within a business. They will develop the ability to classify and estimate costs, analyse cost behaviour, and perform CVP analysis for both single and multi-product businesses. Students will also be able to calculate product and service costs using various internationally recognised costing systems and understand how the choice of costing method can influence business decisions.

MODULE CODE	MODULE NAME
ACCT3050	Principles of Management Accounting
ACCT5020	Corporate Finance and Investment Decisions
BUSB4003	Introduction to Marketing
BUSB4004	Financial Accounting
BUSB4005	Quantitative Skills for Accounting and Finance
BUSB4006	Management Accounting
BUSB4007	Business Economics
BUSB4009	Principles of Finance
BUSB4010	Quantitative Methods for Business Analytics
BUSB4012	Introduction to Management
BUSB4513	Economics for Business
BUSB5021	Financial Markets and Institutions
BUSB5024	Corporate Finance
BUSB6021	Advanced Financial Accounting
BUSN3870	Fundamentals of Finance and Investments
ECON4002	Principles of Macroeconomics
ECON4005	Statistics for Economics
ECON5002	Microeconomics I
ECON5003	Introductory Econometrics
ECON5007	Microeconomics for Finance and Management
ECON5810	Introduction to Time-Series Econometrics
ECON6005	Financial Economics and Asset Pricing
MAST4105	Principles of Probability and Statistics

University of Kent - ACCT3050: Principles of Management Accounting

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