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2016/2017  BA-BHAAI1017U  Principles of Management Accounting

English Title
Principles of Management Accounting

Course information
Language English
Course ECTS 7.5 ECTS
Type Elective
Level Bachelor
Duration Summer
Start time of the course Summer
Timetable Course schedule will be posted at calendar.cbs.dk
Max. participants 120
Study board
Study Board for BSc in Economics and Business Administration
Course coordinator
  • Course instructor - Rafael Rogo, Assistant Professor of Accounting, Sauder School of Business/University of British Columbia, rlr.acc@cbs.dk
    Sven Bislev - Department of Management, Society and Communication (MSC)
In case of any academic questions related to the course, please contact the course instructor or the academic director, Sven Bislev at sb.ikl@cbs.dk
Main academic disciplines
  • Management
  • Accounting
  • Strategy
Last updated on 29/05/2017
Learning objectives
To achieve the grade 12, students should meet the following learning objectives with no or only minor mistakes or errors:
  • Demonstrate an understanding of the key concepts and theoretical perspectives related to decision-making based on cost analysis.
  • Prepare a schedule of cost of goods manufactured.
  • Describe instructive examples of how to implement activity-based costing model, and how it differs from traditional costing systems.
  • Understand how fixed, variable, and mixed costs behave and how to use them to predict costs.
  • Describe examples of how organizations create budgets.
  • Understand relevant costs for decision making.
Course prerequisites
No prerequisites.
Examination
Principles of Managerial Accounting:
Exam ECTS 7.5
Examination form Written sit-in exam
Individual or group exam Individual exam
Assignment type Written assignment
Duration 4 hours
Grading scale 7-step scale
Examiner(s) One internal examiner
Exam period Summer, Ordinary exam: End of July - beginning of August 2017.

Retake exam: End of September - beginning of October 2017.

3rd attempt (2nd retake) exam: End November - beginning of December 2017.

Exam schedule is available on http://www.cbs.dk/summer http:/​/​www.cbs.dk/​uddannelse/​summer-university-programme/​exam.
Aids allowed to bring to the exam Closed book: no aids
Make-up exam/re-exam
Same examination form as the ordinary exam
If the number of registered candidates for the make-up examination/re-take examination warrants that it may most appropriately be held as an oral examination, the programme office will inform the students that the make-up examination/re-take examination will be held as an oral examination instead.
4 hour written sit-in exam, new exam question.

Exam form for 3rd attempt (2nd retake): 72 hours home project assignment, max. 10 pages.
Course content and structure

The term managerial accounting refers to the set of information systems that provide information and control to managers for their decision making. This course focuses on the use of accounting information in efficiently operating an organization, highlighting management accounting's two major roles: Decision-Facilitating and Decision-Influencing Role.

 

Class 1: Preliminary Assignment (Cost Terms and Classifications)

Class 2: Cost Behaviour

Class 3:Job-order Costing

Class 4:Activity Based Costing

Class 5: Cost-Volume-Profit Analysis

Class 6: Cost-Volume-Profit Analysis II / Review

feedback activity: Midterm exam

Class 7: Planning and Control

Class 8: Responsibility Accounting for Cost

Class 9: Business Decision Logic

Class 10: Relevant costs for Decision Making

Class 11: Comprehensive Review
Teaching methods
Lecture style
Student workload
Preliminary assignment 10 hours
Classroom attendance 33 hours
Preparation 144 hours
Feedback activity 7 hours
Examination 12 hours
Further Information

Preliminary Assignment: To help students get maximum value from ISUP courses, instructors provide a reading or a small number of readings or video clips to be read or viewed before the start of classes with a related task scheduled for class 1 in order to 'jump-start' the learning process.

 

Feedback Activity: A feedback activity defined by the course instructor will take place approx. half-way through the course.

 

Course timetable is available on http://www.cbs.dk/uddannelse/summer-university-programme/courses.
Expected literature

Weygandt, Kimmel, Kieso. (2015). Managerial Accounting: Tools for Business Decision Making. 7th Edition. Wiley.

 

Open source material: http://www.principlesofaccounting.com

 

Additional material based on journal/magazine articles.
Last updated on 29/05/2017