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2022/2023  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
  • Face-to-face teaching
Last updated on 16-11-2022

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
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.

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, new exam question.
Retake exam 2: The second retake is always an online oral exam (20 minutes online oral exam with no preparation time) with one internal examiner and an internal co-examiner, no matter the exam form of the ordinary and 1st retake exam.
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

Short 3 weeks course that cannot be combined with other courses.


Preliminary Assignment:

The Nordic-9 pre-course is foundational for the summer university and identical for all courses. Students will receive an invitation with all details by the end of May. The assignment has two parts. 1.) online lectures and tutorials that students can access at their own time and 2.) one synchronous workshop which will be offered both online and in-person at several dates and times before the official start of the summer university courses. Sign-up is first come first serve. All students are expected to complete this assignment before classes begin.


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 16-11-2022