Introduction to Management Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TIA0302 |
| Curriculum: | IB 2020 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2021-2022) |
| Semester: | Spring |
| Credits: | 3 cr |
| Responsible Teacher: | Agbejule, Adebayo |
| Language of Instruction: | English |
Courses During the Academic Year 2021-2022
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 3003 | IB2020-2A | 2022-01-03 – 2022-05-01 | Kodjovi Lotchi | English | 2021-12-01 – 2022-01-10 |
| 3004 | IB2020-2B | 2022-01-03 – 2022-05-01 | Kodjovi Lotchi | English | 2021-12-01 – 2022-01-10 |
Learning Outcomes
The student understands the fundamentals of costs and cost behaviour. He is able to generate financial information for planning, budgeting and decision-making.
Student's Workload
Class teaching: lectures/ exercises 39 h. Independent studies: Theory reading 20 h, independent studies and reflection 22 h, preparation for examination 20 h
The assesment of student's own learning 1 h is included in contact lessons.
Prerequisites / Recommended Optional Courses
Basics of Financial Accounting
Contents
Costs, cost behaviour and estimation. Cost-volume-profit relationship. Contribution margin calculations. Pricing. Budgeting.
Regional Impact
There are various companies operating in the region and suitable cases used in classes.
Internationality
International learning environment with international examples and cases
Recommended or Required Reading and Other Learning Resources/Tools
- Horngren, C.T. Foster, G. Datar, S.M. 1997. Cost Accounting. A Managerial Emphasis. 9th ed. New Jersey. Prentice Hall (partly) or
- Warren, C.S. Reeve, J.M. - Fess, P.E. 1997. Managerial Accounting. 5th ed. Cincinatti. International Thomson Publishing (partly).
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, independent studies.
Assessment Criteria
5. Student knows how to apply the field related knowledge broadly and assesses the applicability of the information critically. Knows how to analyze, evaluate and implement the development needs of the field in a customer-oriented way.
3 Student knows how to apply the field related knowledge broadly and professionally in diffrent situations. Knows how to choose and apply models critically and in a customer-oriented way in practical development work.
1 Student knows how to apply the field related knowledge broadly in different situations. Knows how to use appropriate models independently, diversely and from a customer-point of view in practical development situations.
Assessment Methods
Examination, independent tasks. Assessment on scale 0-5.