•   Cost accounting and pricing AL00CJ19-3002 18.01.2023-31.03.2023  5 credits  (LLTIEX23K1, ...) +-
    Name of lecturer(s)

    Sirpa Varajärvi

    Learning material and recommended literature

    Material provided on the course Moodle site.

    Implementation and methods of teaching

    This is an online course. There will be 2-4 hour Zoom sessions on a weekly basis from week 3 to week 12. An online exam at the end (week 13). Zoom sessions include lectures, exercises and case assignments (individual and team work).

    Assessment methods and criteria

    Evaluation is based on exam and assignments. The course is evaluated on a scale of 1 to 5. You can get a total of 100 points from the course. In order to receive an approved grade for a course, you must a) receive 45% of the total points, ie a minimum of 45/100 points, and b) must pass the course exam satisfactorily. The grade for the course is calculated as follows: returned assignments 40% and exam 60%. The course exam and grade are calculated according to the following scoring: grade 5: 100,0-90,0 points grade 4: 89,9-78,0 points grade 3: 77,9-65,0 points grade 2: 64,9-55,0 points grade 1: 54,9-45,0 points

    Language of instruction

    English

    Timing

    18.01.2023 - 31.03.2023

    Enrollment date

    21.11.2022 - 15.01.2023

    Enrolment in Peppi http://peppi.lab.fi. If you need assistance, please contact the student office.

    Group(s)
    • LLTIEX23K1
    • LLABTO23H
    • LLPREX23KIB
    Seats

    20 - 50

    Unit, in charge

    Faculty of Business and Hospitality Management (LAB)

    Small group(s)
    • Online lectures (Size: 0.
    • Itsenäinen (Size: 0.
    • Online exam (Size: 0.
    Teacher(s)

    Sirpa Varajärvi, Marianne Viinikainen

    Degree Programme(s)

    Complementary competence and optional courses, Bachelors

    Unit location

    E-campus

    Virtual proportion

    5 credits

    Assessment methods

    1-5

    Dates for exams and retakes

    Exam retake possibility on week 14.

    Timing and attendance

    The course will run from January to March. Participation in the Zoom sessions is highly recommended - absence requires extra working on your own time.

    Contents

    Cost concepts and classification, traditional and ABC cost accounting methods, pricing

    Assessment criteria
    Failed (0)

    Rejected (fail) grade is given when the student has not achieved the learning objectives of the course. Student does not understand the essentials of Cost Accounting, is not able to show any learning outcomes in the exam and assignments.

    Assessment criteria - level 1

    Grade1. Student understands the essentials of Cost Accounting, is able to show some learning outcomes in the exam and assignments. Student is able to use some professional concepts consistently. Student needs support in completing the assignments.

    Assessment criteria - level 3

    Grade 3. Student has good knowledge about the basic concepts of Cost Accounting, is able to show good learning outcomes in the exam and assignments. Student uses professional concepts fluently and extensively. Student still requires a little support in doing the assignments.

    Assessment criteria - level 5

    Grade 5. Student has excellent knowledge and understanding of the basic concepts of Cost Accounting, is able to show excellent learning outcomes in the exam and assignments. Student can independently acquire new knowledge and use professional concepts expertly. Student performs the tasks independently.