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Front Page > Archived Education > Business Economics (T-FE) > 2007 > Year 1 > Basic Cost Accounting (TFA0303)

Basic Cost Accounting

Structure Type: Study unit
Code: TFA0303
Type: Compulsory / Basic Studies
Curriculum: T-FE 2007
Level: Bachelor of Business Administration
Year of Study: 1 (2007-2008)
Credits: 3 cr
Responsible Teacher: Melin, Kirsti
Language of Instruction: Swedish

Courses During the Academic Year 2007-2008

Impl.Study TimeTeacher(s)LanguageEnrolment
62008-03-10 – 2008-05-30Niklas KallenbergSwedish2008-02-18 – 2008-03-14
72008-03-10 – 2008-05-30Niklas KallenbergSwedish2008-02-18 – 2008-03-14

Learning Outcomes

The student understands the principles of economic thinking and is able to carry out profitability calculations and prepare budgets to support decision making.

Contents

Getting familiar with cost accounting, cost concepts and classifications, cost-volume-profit calculations including value added tax, profitability ratios, product costing and differential cost analysis, different methods for pricing goods and services, pricing psychology, introduction to budgeting, preparation of cash budgets, income statement budgets and forecasted balance sheets.

Recommended or Required Reading and Other Learning Resources/Tools

Ax, C. - Johansson, C. - Kullvén, H. senaste upplaga. Den nya ekonomistyrningen. Malmö. Liber. Ekonomi.

Mode of Delivery / Planned Learning Activities and Teaching Methods

Lectures, written exercises, self-studies studying.

Assessment Methods

Written test, active participation. Numerical assessment (0-5).


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