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Course syllabus - Cost and Management Accounting II

Scope

7.5 credits

Course code

EFO023

Valid from

Autumn semester 2013

Education level

First cycle

Progressive Specialisation

G1F (First cycle, has less than 60 credits in first-cycle course/s as entry requirements).

Main area(s)

Business Administration

School

School of Business, Society and Engineering

Ratified

2013-08-29

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.

Objectives

The aim of the course is to give the students extended knowledge of management accounting principles.

Learning outcomes

The learning objectives of this course are to give an understanding about the controller function in todays organisations: i.e. in which areas should you be versed in to function as a controller in todays organisations. The learning objectives also include describing important development tendencies and current change processes in management accounting: i.e. what will be required from a controller in the future. The course should be seen as an introduction into the subject in which relevant topics in management accounting are connected to the function of management and are brought up and problemized.

Course content

The course Cost and Management Accounting II you will study how the accounting manager use cost accumulation systems for inventory valuation and profit measurement. You will also study tools for pricing, capital investment decisions, cost management and standard costing systems.

Tuition

The teaching consists of lectures, seminars and exercises. The seminars are compulsory.

Specific requirements

Business at level G1N 30 credits, at least 22.5 credits must be completed at the beginning of the course.

Examination

Exercise, 3 credits, marks Pass (G) Examination, 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