Level/category

Professional studies

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

https://arcada.itslearning.com/

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

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