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Front Page > Archived Education > Business Economics (T-FE) > 2011 > Year 1 > Basic Cost Accounting (TFA0306)

Basic Cost Accounting

Structure Type: Study unit
Code: TFA0306
Type: Compulsory / Basic Studies
Curriculum: T-FE 2011
Level: Bachelor of Business Administration
Year of Study: 1 (2011-2012)
Credits: 5 cr
Responsible Teacher: Kallenberg, Niklas
Language of Instruction: Swedish

Courses During the Academic Year 2011-2012

Impl.Study TimeTeacher(s)LanguageEnrolment
62012-01-09 – 2012-04-27Niklas KallenbergSwedish2011-12-07 – 2012-01-15
72012-01-09 – 2012-04-27Niklas KallenbergSwedish2011-12-07 – 2012-01-15

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.

Student's Workload

Class teaching: lectures/ exercises 64 h. Independent studies: Theory reading 20 h, independent studies and reflection 38 h, preparation for examination 20 h

Prerequisites / Recommended Optional Courses

No pre-requisits needed

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 Criteria

1 the student understands some basics of cost accounting
3 the student understands well the basics of cost accounting
5 the student understands excellent the of cost accounting

Assessment Methods

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


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