Text

Course syllabus - Cost and Management Accounting I

Scope

7.5 credits

Course code

EFO022

Valid from

Autumn semester 2013

Education level

First cycle

Progressive Specialisation

G1N (First cycle, has only upper-secondary level entry requirements).

Main area(s)

Business Administration

School

School of Business, Society and Engineering

Ratified

2013-02-01

Status

This syllabus is not current and will not be given any more

Literature lists

Course literature is preliminary up to 8 weeks before course start. Course literature can be valid over several semesters.

    • Ratified date: 2016-01-12
    • Latest update: 2017-03-03

    Books

    Atrill, Peter; McLaney, E. J.

    Management accounting for decision makers

    8. ed. : Harlow : Pearson, 2015 - xxiii, 554 pages

    ISBN: 9781292072432 LIBRIS-ID: 18371356

    • Ratified date: 2013-10-14
    • Latest update: 2013-10-14

    Books

    Drury, Colin

    Cost and management accounting : an introduction

    7th ed. : Andover, Hampshire, UK : South-Western Cengage Learning, c2011 - xxiv, 476 p.

    ISBN: 978-1-4080-3213-8 LIBRIS-ID: 12443856

Objectives

The course aims at giving the student basic knowledge of theories and concepts used in Cost and Management Accounting.

Learning outcomes

The student shall be able to have good knowledge of the management control systems.

The student shall also have good knowledge of essential principles for cost accounting, inventory valuation and profit measurement which includes understanding of how these principles are used in practice to make computations for good investment decisions.

The student shall be able to show different methods/models of and compute for different kinds of cost allocations. This includes as well using charts to show these computations.

The student shall also be able to understand capital investment decisions and the assumptions behind this kind of decisions as well as making computations by using well know methods.

The student shall be able to explain the budgeting process and its conflicting roles.

Course content

The course includes
- How costs should be accumulated for inventory valuation and profit measurement
- Principles and methods for measuring relevant costs and revenues for decision-making (i.e. cost-volume-profit analysis and capital investment models)
- Information for planning and control (i.e. the budgeting-process)

Tuition

Lectures and seminars. Attendance at seminars are compulsory.

Requirements

English B.

Examination

Exercise (INL1), 3 credits, marks Pass (G)
Examination (TEN1), 4.5 credits, marks Pass (G) or Pass with distinction (VG)

A student who has a certificate from MDU regarding a disability has the opportunity to submit a request for supportive measures during written examinations or other forms of examination, in accordance with the Rules and Regulations for Examinations at First-cycle and Second-cycle Level at Mälardalen University (2020/1655). It is the examiner who takes decisions on any supportive measures, based on what kind of certificate is issued, and in that case which measures are to be applied.

Suspicions of attempting to deceive in examinations (cheating) are reported to the Vice-Chancellor, in accordance with the Higher Education Ordinance, and are examined by the University’s Disciplinary Board. If the Disciplinary Board considers the student to be guilty of a disciplinary offence, the Board will take a decision on disciplinary action, which will be a warning or suspension.

Grade

Pass with distinction, Pass, Fail