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Our Degree Programs
Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
B.GIBBS
Stakeholder(s)
B.GIBBS
Présentation
Prerequisite
Students who sign up for this course should have basic knowledge of accounting principles. It is imperative that students prepare on their own before each session (this means active reading of the course book, and question practice using the eLearning resources). The ability to participate, interact and ask critical questions is essential for success in this course
Goal
At the end of the course, the student should be able to :
- identify and use relevant cost information and other management accounting information for decision making, and inventory valuation for internal and external profit measurement.
- explain how cost and management accounting information can help an organization function more effective
- identify and use relevant cost information and other management accounting information for decision making, and inventory valuation for internal and external profit measurement.
- explain how cost and management accounting information can help an organization function more effective
Presentation
- Functions of financial, cost and management accounting
- Cost concepts and costing systems
- Activity Based Costing
- Cost-volume-profit models
- Management accounting information for short term decision making
- Budgeting and variance analysis
- Strategic cost management and management accounting
- Cost concepts and costing systems
- Activity Based Costing
- Cost-volume-profit models
- Management accounting information for short term decision making
- Budgeting and variance analysis
- Strategic cost management and management accounting
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 24,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 51,00 | ||
| Overall student workload | 75,00 | ||
Evaluation
i) Continuous Assessment over the whole course (10%)
-NB This will include consideration of the quality of work output, not simply on the quantity of work attempted (see "participation" below)
ii) Mid Term Exam (30%) on the content of the first part of the course
iii) Final Exam (60%) on the content of the whole course
-NB This will include consideration of the quality of work output, not simply on the quantity of work attempted (see "participation" below)
ii) Mid Term Exam (30%) on the content of the first part of the course
iii) Final Exam (60%) on the content of the whole course
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 60,00 |
| Contrôle continu | |||
| Contrôle continu | 1,00 | 7 | 10,00 |
| Examen partiel | 1,00 | 1 | 30,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Managerial Accounting - Sawyers, Jackson & Jenkins
MANAGERIAL ACCT, South Western Edition
Internet resources