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2021/2022  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 100
Study board
Study Board for BSc in Economics and Business Administration
Course coordinator
  • Catherine Batt - Department of Accounting (AA)
For academic questions related to the course, please contact instructor Catherine Batt at caba.acc@cbs.dk
Main academic disciplines
  • Management
  • Accounting
Teaching methods
  • Blended learning
Last updated on 01/12/2021

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, and related information used by managers. related information used by managers.
  • Identify and assess the management accounting systems of companies
  • Understand budgets, including production, materials, overhead, cash, income, and position statements.
  • Evaluate the link between decision making and management accounting
  • Evaluate the suitability of the different methods and approach of management accounting
  • Perform cost analysis, cost allocations and determine cost behaviour
  • Design and construct simple management accounting tools to support management decision making
Course prerequisites
Introduction to Financial Accounting
Examination
Undergraduate Managerial Accounting:
Exam ECTS 7.5
Examination form Written sit-in exam on CBS' computers
Individual or group exam Individual exam
4 hour sit-in assignment. No requirement for maximum number of pages.
Assignment type Written assignment
Duration 4 hours
Grading scale 7-point grading scale
Examiner(s) One internal examiner
Exam period Summer, Ordinary exam: 4 hour sit-in assignment
Retake exam 1: 4 hour sit-in assignment
Retake exam 2: 72-hour home assignment maximum 10 pages

Exam schedules available on https:/​/​www.cbs.dk/​uddannelse/​international-summer-university-programme-isup/​courses-and-exams
Aids Open book: all written and electronic aids, including internet access
Read more here about which exam aids the students are allowed to bring and will be given access to : Exam aids and IT application package
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.
Retake exam 1: 4 hour sit-in assignment
Retake exam 2: 72-hour home assignment maximum 10 pages
Description of the exam procedure

4 hour exam which includes exercises and theory

 
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

 

 
Class 1: Introduction to Managerial Accounting
 
Class 2:Using cost in decision making
 
Class 3: Accumulating and assigning costs to products
 
Class 4: Activity-Based Costing
 
Class 5: Measuring and managing customer relationships
 
Class 6: Measuring and managing process Performance
 
Class 7: Measuring and managing Life-Cycle costs
 
Class 8: Behavioural and organizational issues in management accounting and control systems
 
Class 9: Using budgets for Planning and coordination
 
Class 10: Financial control
 
Class 11: The Balanced Scorecard and strategy map

 
Description of the teaching methods
The course is a mix of lectures and exercise session.
Feedback during the teaching period
Further information on Canvas.
Student workload
Preliminary assignment 20 hours
Classroom attendance 38 hours
Preparation 121 hours
Feedback activity 7 hours
Examination 20 hours
Further Information

Ordinary 6 weeks course

 

Preliminary Assignment:

Bachelor level: A generic test/assignment will be developed concerning “Nordic Nine”. It will be uploaded on Canvas at the end of May. Students are expected to access this assignment before classes begin. The assignment will not be reviewed in classes.”

 

Course and exam timetable:
Is/will be 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 start March.
Expected literature

Mandatory readings:

 

Atkinson, A. A., Kaplan, R.S., Matusumura, E. M. & Young, M. S. (2011): Management Accounting: Information for Decision Making and Strategy Execution, 6th Edition, International Edition. England: Pearson

 
Last updated on 01/12/2021