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BE-104-1 Managerial Accounting

Bachelor's Programme in Business Administration , Master's Programme in Business Administration (5-years) , Bachelor's Programme in Mathematical Finance , Bachelor's Programme in Auditing

Spring

Norwegian

Financial Accounting

After completing this course the students should be able to: Explain basic terms of cost and income Have insight in margin analysis, absorption costing and ABC Carry out cost, volume and income analysis Have insight in relevant costs for different purposes Prepare budgets Carry out variance analysis

The course contains a broad introduction to management accounting. Basic terms in management accounting will be explained, like the conceptions of cost and income. An introduction to different costing methods will be given: Absorption costing, contribution margin analysis and ABC. The course also includes budgeting and variance analysis. A focus will be given to what type of cost and income is relevant for different purposes.

3 hours of lecture and 2 hours of group work each week

Two approved mandatory assignments (completed in groups of 4-5 students)

4-hour written examination with graded marks

Theoretical

Undergraduate

Normally first year

Head of Department Andre Tofteland or Academic International Coordinator Oddmund Wallevik

Face-to-face

The syllabus will be published on the home page of the course when finalised. See link in the upper right hand corner of the page.

BE-1500- 1 - 10 ECTS credits
BE-1500- 2 - 10 ECTS credits
BE-1500- G - 10 ECTS credits
BE-1500- G2 - 10 ECTS credits
BE-102- G - 10 ECTS credits
BE-107- 1 - 5 ECTS credits
BE-104- G - 10 ECTS credits

No

Faculty of Economics and Social Sciences

ECTS Course Catalogue University of Agder 2009-10
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Norwegian Version