The relationship between management and organisational ethics are B B critically evaluated. The principles of corporate social responsibility are applied. B B 2. Demonstrate specialist Gained knowledge and understanding of accounting information systems is B C forefront knowledge and practiced. expertise in information Knowledge of accounting information systems in the business environment B C systems. is applied. Accounting information skills are applied in order to participate and interact A B on a practical level in a business environment. 3. Provide accurate financial An understanding of the key concepts in cost accounting and various costing A B information vital in the systems is demonstrated. organisational structures to A cost-volume-profit relationship is evaluated and cost data are analysed for B C management for decision decision making. making The nature and purpose of budgeting and budgetary control are described. B C The activity-based model is implemented to measure the costs of activities. B C The nature and purpose of a number of recent developments in B C management accounting practice are outlined. Financial statements and reports are analysed. A B Capital investment appraisal techniques are applied for the implementation B C of business decisions. The significance of the long-term capital structure of a business and the B C management of its working capital are evaluated. Shares of the company are appraised for acquisition purposes. B C 4. Apply competence and skills The importance of management to the business enterprise is explained. B B related to general Knowledge of fundamental management principles is demonstrated. B B management principles of The components of the management environment are identified. B B planning, organising, leading Knowledge of the evolution of management theory is demonstrated. B B and control Understanding of the four basic management functions is demonstrated. B B The scope and challenges of management are discussed. B B The task and scope of human resource management are explained. B B
The relationship between management and organisational ethics are critically evaluated. The principles of corporate social responsibility are applied. B B B B 2. Demonstrate specialist forefront knowledge and expertise in information systems. Gained knowledge and understanding of accounting information systems is practiced. Knowledge of accounting information systems in the business environment is applied. Accounting information skills are applied in order to participate and interact on a practical level in a business environment. B B A C C B 3. Provide accurate financial information vital in the organisational structures to management for decision making An understanding of the key concepts in cost accounting and various costing systems is demonstrated. A cost-volume-profit relationship is evaluated and cost data are analysed for decision making. The nature and purpose of budgeting and budgetary control are described. The activity-based model is implemented to measure the costs of activities. The nature and purpose of a number of recent developments in management accounting practice are outlined. Financial statements and reports are analysed. Capital investment appraisal techniques are applied for the implementation of business decisions. The significance of the long-term capital structure of a business and the management of its working capital are evaluated. Shares of the company are appraised for acquisition purposes. A B B B B A B B B B C C C C B C C C 4. Apply competence and skills related to general management principles of planning, organising, leading and control The importance of management to the business enterprise is explained. Knowledge of fundamental management principles is demonstrated. The components of the management environment are identified. Knowledge of the evolution of management theory is demonstrated. Understanding of the four basic management functions is demonstrated. The scope and challenges of management are discussed. The task and scope of human resource management are explained. B B B B B B B B B B B B B B