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

First cycle i.e. bachelor level

Normally first year

Head of Department Andre Tofteland

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 2010-11
Share: Printfriendly version


Norwegian Version