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2020/2021  BA-BHAAI1072U  Undergraduate Managerial Accounting

English Title
Undergraduate Managerial 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
  • Al Case - Department of Accounting (AA)
For academic questions related to the course, please contact instructor Al Case at ac.acc@cbs.dk
Main academic disciplines
  • Management
  • Accounting
Teaching methods
  • Online teaching
Last updated on 27/04/2021

Relevant links

Learning objectives
At the end of the course students should be able to:
  • Distinguish between financial and managerial accounting by learning the terms, concepts, classifications, andDistinguish between financial and managerial accounting by learning the terms, concepts, classifications, and related information used by managers. related information used by managers.
  • Recognize traditional and developing costing system designs for basic processes by studying both classic cost behavior patterns and emerging issues related to inventory management and quality control.
  • Understand budgets, including production, materials, overhead, cash, income, and position statements.
  • Comprehend the concepts and applications of material, labor and overhead variances from standard costs as included in managerial accounting reports.
  • Work alone, or with groups of others, to analyze cases in managerial accounting. Ultimately, logical conclusions that can be clearly presented should be the result.
  • See the positive impact that managerial accounting can have on decision making and cost control in all businesses (manufacturing, service, etc.).
Course prerequisites
Introduction to Financial Accounting
Undergraduate Managerial Accounting:
Exam ECTS 7.5
Examination form Home assignment - written product
Individual or group exam Individual exam
Size of written product Please see text below
4 hour home assignment. No requirement for maximum number of pages.
Assignment type Written assignment
Duration Written product to be submitted on specified date and time.
Grading scale 7-point grading scale
Examiner(s) One internal examiner
Exam period Summer, Ordinary exam: 4 hour home assignment in the period of 26–30 July 2021
Retake exam: 4 hour home assignment in the period of 20-24 September 2021
3rd attempt (2nd retake) exam: 72-hour home assignment- 22-25 November 2021 – for all ISUP courses simultaneously

Exam schedules available on https:/​/​www.cbs.dk/​uddannelse/​international-summer-university-programme-isup/​courses-and-exams
Make-up exam/re-exam
Same examination form as the ordinary exam
Retake exam: 4 hour home assignment, new exam question
Exam form for 3rd attempt (2nd retake): 72-hour home project assignment, max. 10 pages.
Course content, structure and pedagogical approach
This course addresses the field of accounting that provides economic and financial information for managers and other internal users.
• Overview of management accounting
• Job order and process costing
• Activity-based costing
• Cost-volume-profit analysis
• Budgeting


Preliminary assignment: reading assignment before day one TBA
Class 1: Managerial Accounting
Class 2: Job Order Costing
Class 3: Process Costing
Class 4: Activity-Based Costing
Class 5: Cost-Volume-Profit
Class 6: Cost-Volume-Profit Analysis: Additional Issues
feedback activity: chapter quizzes in each class with immediate feedback
Class 7: Incremental Analysis
Class 8: Pricing
Class 9: Budgetary Planning
Class 10: Budgetary Control and Responsibility Accounting
Class 11: Standard Costs and Balanced Scorecard


Description of the teaching methods
This year all courses are taught digitally over the Internet. Instructors will apply direct/live teaching through a link (like Skype, Team, Zoom). In some courses, pre-recorded material will also be used.
Feedback during the teaching period
Further information on Canvas.
Student workload
Preliminary assignment 20 hours
Classroom attendance 33 hours
Preparation 126 hours
Feedback activity 7 hours
Examination 20 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.

Course timetable is available on https://www.cbs.dk/uddannelse/international-summer-university-programme-isup/courses-and-exams


We reserve the right to cancel the course if we do not get enough applications. This will be communicated on https://www.cbs.dk/uddannelse/international-summer-university-programme-isup/courses-and-exams in March 2021.



Expected literature

Mandatory readings:


Weygandt's Managerial Accounting: Tools for Business Decision Making ”Global Edition (e-text version is OK) ISBN: 9781119419655


Last updated on 27/04/2021