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Academic Year 1
IV Name
Date
Submission Format:
1. Ensure that you give yourself enough time to complete the assignment by the due date.
2. Do not leave things such as printing to the last minute – excuses of this nature will not be accepted as
reason for failure to hand-in the assignment report on time.
3. You must take responsibility for managing your own time effectively. If you are unable to hand in your
assignment report on time and have valid reasons such as illness or hospitalization or family issues, you may
apply in writing to the school for an extension. The extension will be reviewed on a case-by-case basis.
4. Academic integrity is important in producing your final written report. Students caught plagiarism will
result in “Rework” grade and student concerned might be referred to the school for further disciplinary
action.
5. Failure to achieve a “Pass” grade in any of the learning outcome(s) will require the student concerned to
re-work the specific section of the report or the whole report, as deem necessary.
6. Read carefully the section on “Instructions on Presentation of Written Report”. Take note of the
submission deadline for the assignment submission. Due date is to be strictly complied with.
Section A (LO2)
A company produces a single product called ‘Al drone’. At the beginning of January 2018 there were no
opening inventories and 20000 units were produced during the month. Details of costs are as follows.
As a junior management accountant of the company you are required to calculate the profit for the month if
sales were as follows.
Tasks
Interpret data derived from the statements in relation to the marginal costing technique and
absorption costing technique and account for any significant differences. (M2, D2)
Section B (LO1)
You as the Junior Management Accountant, you are required to present a Management Report indicating the
Principles of Management Accounting to a group of line managers to promote understanding among
different departments in the company.
Tasks
1.0 Explain management accounting and identify the essential elements of different types of
management accounting systems. Your report should cover the following topics. (P1)
2.0 Evaluate the benefits of management accounting systems and their application within the
company. (M1)
3.0 Explain different types of management accounting reports with examples. (P2)
4.0 Critically evaluate how management accounting reporting is integrated within the company
processes. (D1)
Your report should cover the following topics.
P2 Explain different
methods used for
management
accounting reporting
Programme:
Pearson BTEC Level 5 Higher National Diploma in Business (Business Management)
Unit:
Unit 5: Management Accounting (MA)
Plagiarism
Plagiarism is a particular form of cheating. Plagiarism must be avoided at all costs and students who break the rules,
however innocently, may be penalised. It is your responsibility to ensure that you understand correct referencing
practices. As a university level student, you are expected to use appropriate references throughout and keep carefully
detailed notes of all your sources of materials for material you have used in your work, including any material
downloaded from the Internet. Please consult the relevant unit lecturer or your course tutor if you need any further
advice.
Student Declaration
Student declaration
I certify that the assignment submission is entirely my own work and I fully understand the
consequences of plagiarism. I understand that making a false declaration is a form of malpractice.
Student Name/ID
Unit Title Unit 5: Management Accounting (MA)
Action Plan
* Please note that grade decisions are provisional. They are only confirmed once internal and external moderation has taken place
and grades decisions have been agreed at the assessment board.