Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
B.GIBBS
Intervenant(s)
B.GIBBS
Présentation
Prérequis
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
Objectifs
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
Présentation
- 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
Organisation
Type | Amount of time | Comment | |
---|---|---|---|
Présentiel | |||
Cours interactif | 24,00 | ||
Travail personnel | |||
Charge de travail personnel indicative | 51,00 | ||
Overall student workload | 75,00 |
Évaluation
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
Bibliographie
Managerial Accounting - Sawyers, Jackson & Jenkins
MANAGERIAL ACCT, South Western Edition
Ressources Internet