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Management Accounting 2

BE-318-1

Included in Study

  • Bachelor's Programme in Marketing and Management
  • Bachelor's Programme in Business Administration
  • Master's Programme in Business Administration (5 years)

Language of instruction

English

Recommended prerequisites

BE-111 Financial Accounting 1 or BE-110 Management Accounting 1 or equivalent.

For single course students, these subjects (or equivalent) are required for admission.

Learning outcomes

Upon successful completion of this course the student should be able to:

  • evaluate and discuss the relevance of management and cost accounting information for inventory valuation and profit measurement, decision-making, and planning, control and performance measurement
  • identify and apply relevant management and cost accounting information to real word business or organisational situations (including inventory valuation and profit measurement, decision-making, and planning, control and performance measurement)
  • critically evaluate organisational decisions or actions
  • critically discuss the impact of international and ethical considerations in decision making
  • understand the relevance, purpose and value of management accounting to sustainability debates

Course contents

The course is a continuation of the introductory course in management accounting. This course focuses on how management and cost accounting information is used for various purposes, including inventory valuation and profit measurement, decision-making, and planning, control and performance measurement. This course considers the influence of international and ethical factors in decision making and recognises sustainability as a managerial challenge for the future.

Teaching methods

Lectures and group work. Estimated workload is about 200 hours.

Examination requirements

Approved compulsory assignment(s). More information will be given in Canvas at the start of the semester.

Assessment methods and criteria

4-hour written examination with letter grades.

Evaluation

The person responsible for the course, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.

Offered as Single Standing Module

Yes. Subject to availability or capacity.

Admission Requirement if given as Single Standing Module

Financial Accounting 1 or Management Accounting 1 or equivalent.

Admission for external candidates

No

Credit reduction

  • BE-310-1 with 5 credits.
  • BE-307-1 with 2.5 credits.
  • BE-3220-1 with 2.5 credits.
  • BE-3220-2 with 2.5 credits.
  • BE-305-1 with 2.5 credits.

Choose year for topic

Duration

1 semester

Credits

7.5

Start

Spring, Autumn

Campus

Kristiansand 

Faculty

School of Business and Law 

Reading List

Exam Papers