Assignment Brief 2 (RQF)

Higher National Certificate/Diploma in Business

Unit Number and Title Unit 5 - Management Accounting

Academic Year 2020-2021

Unit Assessor

Assignment Title ASSIGNMENT 2 - Examination

Submission Date

Submission Format:

Format

 The test will take 90 minutes and it will be conducted after slot 40.

Unit Learning Outcomes

LO2 Apply a range of management accounting techniques

LO3 Explain the use of planning tools used in management accounting

Exam guidance:

The final exam will test the students a variety of management accounting techniques including
budgeting. Below is a list of possible exercises on the final exam:

 Creating an income statement.

 Behaviour of costs.
 Cost volume profit analysis.
 Cost allocation.
 Absorption and marginal costing.
 Multiproduct breakeven analysis.
 Preparing various types of budget.
 Time value of money
 Capital Investment Appraisal
Unit Assessment Criteria

Learning Outcome Pass Merit Distinction

LO2. Apply a range of P3 Calculate costs M2 Accurately apply a
management using appropriate range of management
accounting techniques techniques of accounting techniques
and produce
cost analysis to
appropriate
prepare an income financial reporting
statement using documents. D2 Produce financial
marginal and reports that
absorption costs accurately
apply and interpret
LO3. Explain the use of P4 Explain the M3 Analyze the use of data for a range of
planning tools used in advantages different planning business activities.
management and disadvantages of tools and their
accounting different types of application for
planning tools used preparing budgets and
for budgetary control forecasts

ASSIGNMENT 2 FRONT SHEET

Qualification BTEC Level 4 HND Diploma in Business

Unit number and title Unit 5: Management Accounting (489)

Submission date Date received (1st submission)

Re-submission date Date received (2nd submission)

Student name Student ID

Class Assessor name

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’s signature:

Grading grid

P3 P4 M2 M3 D2
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Internal Verifier’s Comments:

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