Opinto-opas

Osaamistavoitteet

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Toteutustapa ja opetusmenetelmät

In this course, student will come familiar with the Management and Cost Accounting concepts and tools.The course is implemented through lectures, visitors, virtual studies, assignments and cases.

Ajoitus ja läsnäolo

Course will take place between weeks 36 and 45. The course is held 100% online. Attending Zoom lectures is not mandatory, but active participation is recommended. The topic is important in future working life.

Oppimateriaali ja suositeltava kirjallisuus

All course material is available in the Moodle learning environment.

Voluntary readings:
- Drury, Colin: Management and cost accounting
- Bhimani, Alnoor, Horngren Charles, Sundem Gary, Stratton William, Burgstahler David, Schatzberg Jeff: Introduction to management accounting
- Braun Karen, Tietz Wendy, Harrison Walter: Managerial accounting
- Horngren, Charles: Cost accounting (many versions)
- Zimmerman, Jerold: Accounting for decision making and control
- Atkinson, Anthony: Management accounting
- Simons, Robert: Performance measurement & control systems for implementing strategy
- Belkaoui, Ahmed: Multinational management accounting etc.

Toteutuksen valinnaiset suoritustavat

The course is conducted only according to the presented model.

Uusintamahdollisuudet

Extra exams will be organized in week 50/2021 and in week 2/2022. These exams include all the course material.

Oppimisympäristö

The learning environment is Moodle. In addition, we use modern tools related to the topic of the course.

Opiskelijan ajankäyttö ja kuormitus

This is a five-credit course, equivalent to 135 hours of student work.

Sisältö

The course contents is as follows:
1. Introduction to Management Accounting
2. Cost-Volume-Profit Analysis
3. Cost Accounting
4. Pricing
5. Cases

Lisätietoja opiskelijalle: mm. edeltävä osaaminen

Prerequisites: Financial accounting and business game

Arviointimenetelmät

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: 89,0-78,0 points
- grade 3: 77,9-65,0 points
- grade 2: 64,9-55,0 points
- grade 1: 54,9-45,0 points
- failed: 44,9-0,0 points

Arviointiasteikko

1-5

Hylätty (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 Management and Cost Accounting, is not able to show any learning outcomes in the exam and assignments.

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

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

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

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

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

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