Management and Cost Accounting (5 op)
Toteutuksen tunnus: KLI1261-3003
Toteutuksen perustiedot
Ilmoittautumisaika
01.07.2021 - 05.09.2021
Ajoitus
06.09.2021 - 12.11.2021
Opintopistemäärä
5 op
Virtuaaliosuus
5 op
Toteutustapa
Etäopetus
Yksikkö
Liiketoiminta (LAB)
Toimipiste
Lappeenrannan kampus
Opetuskielet
- Englanti
Paikat
0 - 100
Koulutus
- Bachelor's Degree Programme in International Business
Opettaja
- Marianne Viinikainen
Opetusryhmät
- Itsenäinen (Koko: 0. Avoin AMK: 0.)
- Verkkoluento (Koko: 0. Avoin AMK: 0.)
- Seminaari (Koko: 0. Avoin AMK: 0.)
- Tentti (Koko: 0. Avoin AMK: 0.)
Ryhmät
-
LLPREX21SIBSaapuvat vaihto-opiskelijat S21, pitkät vaihdot, liiketalous, Lappeenranta
-
LLPRIB20SBachelor's Degree Programme in International Business 20S Lappeenranta
Pienryhmät
- Itsenäinen
- Verkkoluento
- Seminaari
- Tentti
Osaamistavoitteet
.
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.