CARDIFF UNIVERSITY 
Department Code: CARBS 
BS2507: Management Accounting 
Comprehensive Revision Guide and Course Notes 2025 
 
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BS2507: Management Accounting - Cardiff University

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ACADEMIC YEAR 2024 - 2025

University	Cardiff University
School	Cardiff Business School
Module Code	BS2507
Number of Credits	20
Module Name	Management Accounting
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	119

If you are studying BS2507: Management Accounting at Cardiff University, this comprehensive guide and practice test set is a must-have. You don’t need to be an expert in the module, just have a basic understanding and the ability to quickly recall what you’ve learned. Use these notes as a reference to better understand the module and improve your grades in the final examination. This updated exam preparation guide is designed to help you identify your weak areas, ensuring you pass the final exam on your first attempt.

This module, BS2507: Management Accounting provides a comprehensive understanding of how accounting information is utilised for internal business management. It covers key concepts such as product costing systems, including the differences between marginal and absorption costing, and explores the use of cost information in short-term decision-making, pricing strategies, and profitability analysis. Students will learn about the role of budgeting in planning and control, with a focus on both operational and behavioural aspects of budgetary systems, and will gain expertise in standard costing and variance analysis techniques. By the end of the module, students will be equipped to apply management accounting principles to support effective decision-making and organisational control.

MODULE CODE	MODULE NAME
BS1501	Applied Stats and Maths in Econ and Business
BS1503	Introduction to Accounting
BS1512	Foundations of Business Accounting
BS1547	Introduction to Economics
BS1551	Microeconomics
BS1611	Fundamentals of Financial Reporting
BS1612	Fundamentals of Finance
BS1630	Principles of Marketing and Strategy
BS1652	Macroeconomics
BS2507	Management Accounting
BS2508	Corporate Financial Management
BS2514	Financial Markets and Institutions
BS2516	Corporate Reporting
BS2549	Macroeconomic Theory
BS2550	Microeconomic Theory
BS2551	Money Banking and Finance
BS2570	Introductory Econometrics
BS3515	Financial Derivatives
BS3551	Econometrics
BS3615	Security Analysis and Portfolio Management

BS2507: Management Accounting - Cardiff University

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