Basic Cost Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TFA0306 |
| Type: | Compulsory / Basic Studies |
| Curriculum: | T-FE 2012V |
| Level: | Bachelor of Business Administration |
| Year of Study: | 1 (2012-2013) |
| Credits: | 5 cr |
| Responsible Teacher: | Kallenberg, Niklas |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2012-2013
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 8 | 2013-01-07 – 2013-05-01 | Niklas Kallenberg | Swedish | 2012-12-07 – 2013-01-07 |
| 9 | 2013-03-04 – 2013-05-08 | Niklas Kallenberg | Swedish | 2013-02-11 – 2013-03-04 |
| 10 | 2013-03-04 – 2013-05-08 | Niklas Kallenberg | Swedish | 2013-02-11 – 2013-03-04 |
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).