Print Course syllabus
Course syllabus - Cost and Management Accounting II
Scope
7.5 credits
Course code
EFO023
Valid from
Spring semester 2014
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
Revised
2013-09-02
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.
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Books
Management accounting : information for decision-making and strategy execution
6th ed., International ed. : Boston, [Mass.] : Pearson, c2012. - 1 PDF-fil (550 p.
ISBN: 9781447930563 LIBRIS-ID: 16555526
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Books
Management accounting : information for decision-making and strategy execution
6th ed., International ed. : Boston, [Mass.] : Pearson, c2012. - 1 PDF-fil (550 p.
ISBN: 9781447930563 LIBRIS-ID: 16555526
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Books
Management accounting : information for decision-making and strategy execution
6. ed., international ed. : Upper Saddle River, N.J. : Pearson, cop. 2012 - 550 s.
ISBN: 978-0-273-76998-9 LIBRIS-ID: 12544698
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 30 credits, at least 22.5 credits must be completed at the beginning of the course. In addition English course B/English course 6.
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
Interim Regulations and Other Regulations
The course overlaps with EFO010 Management Accounting.