The course is included in these curricula and study modules
- International business 2010 (international students) - Financial operations
- International business 2010 (native finnish speaking students) - Financial operations
- International business 2010 (native swedish speaking students) - Financial operations
- International business 2011 (international students) - Financial operations
- International business 2011 (native finnish speaking students) - Financial operations
- International business 2011 (native swedish speaking students) - Financial operations
- International business 2012 (international students) - Financial operations
- International business 2012 (native finnish speaking students) - Financial operations
- International business 2012 (native swedish speaking students) - Financial operations
Level/category
Teaching language
English
Type of course
Compulsory
Cycle/level of course
First
Recommended year of study
2
Total number of ECTS
5 cr
Competency aims
Give a good knowledge of budgeting and costing methods and processes for different types of organizations.
Learning outcomes
The student understands the place of internal (management) accounting in the organization.
The student is able to prepare budgets and various other calculations for management use within a company. The student is able to calculate product or service costs using different methods and understands the demands on the cost accounting systems used.
Course contents
Income statement budgeting
Balance sheet budgeting
Cash flow budgeting
Product/service costing
Systems and processes for management accounting
Prerequisites and co-requisites
Financial Accounting or similar
Previous course names
None
Additional information
To be dealt with at the course kick-off
Recommended or required reading
Three choices:
1.
Cost Accounting: A Managerial Emphasis
Charles T. Horngren & Others
12th ed. 2006
Pearson Prentice Hall
2.
Cost Accounting: A Managerial Emphasis
Charles T. Horngren & Others
11th ed. 2003
Pearson Prentice Hall
3.
Financial & Managerial Accounting
Charles T. Horngren, Walter T. Harrison,Jr. M. Suzanne Oliver
International Edition, 3rd ed. 2012
Pearson Prentice Hall
Other materials also to be used. To be communicated and/or handed out during the course.
Study activities
- Lectures - 26 hours
- Excursions and demonstrations - 14 hours
- Project- and production work/artistic activities - 50 hours
- Individual studies - 43 hours
Workload
- Total workload of the course: 133 hours
- Of which autonomous studies: 133 hours
- Of which scheduled studies: 0 hours
Mode of Delivery
Multiform education
Assessment methods
- Exams (written-, oral-, home-)
- Essays, reports, productions and portfolio
Assessment requirements
Exam and report. Details issued later at the course start
Teacher
Finne Thomas
Examiner
Nyberg Jan
Home page of the course
Group size
No limit
Assignments valid until
Until further notice
The timetable of the course
See room reservations in ARBS
Assessment methods
- Date of examination will be announced later - Exams
- Date will be announced later - Reports and productions