Professional studies

Teaching language


Type of course


Cycle/level of course


Recommended year of study


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


Additional information

To be dealt with at the course kick-off

Recommended or required reading

Three choices:
Cost Accounting: A Managerial Emphasis
Charles T. Horngren & Others
12th ed. 2006
Pearson Prentice Hall

Cost Accounting: A Managerial Emphasis
Charles T. Horngren & Others
11th ed. 2003
Pearson Prentice Hall

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


  • 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


Finne Thomas


Nyberg Jan

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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