Management Accounting (B-KUL-HBA17C)

3 ECTSEnglish26 Second term
Hoppe André (coordinator) |  Hoppe André
OC Business Administration FEB Campus Brussel

2.g  Analyses critical methods of cost accounting and uses them accurately when taking management decisions.

2.g.1 In the course some cost calculations techniques were discussed. The intention is that students can use these techniques to solve a specific case in the field of cost accounting

8.b  Takes into consideration alternative explanations and methods when analysing and solving a (business) economic problem with practical relevance.

8.b.1 The student is able to analyze a business economic problem in the field of cost calculation and solve it on the basis of the suggested costing methods.

11.a  Independently or in team, efficiently carries out a clearly defined assignment.

11.a.1 The student is able to independently analyze a business economic problem in the field of cost calculation and solve it.

If you want to follow this course, it is advisable to have completed the following courses first: Financial Accounting A (HBA39C) and Financial Accounting B (HBA40C)

This course is identical to the following courses:
HBH69E : Management accounting
Y00939 : Management Accounting

Activities

3 ects. Management Accounting (B-KUL-HBA17c)

3 ECTSEnglishFormat: Lecture26 Second term
OC Business Administration FEB Campus Brussel

Cost terminology

CVP & BEA Analysis

Cost Allocation

Variance Analysis

Decision-Making

Slides, screencasts and other course materials on Toledo

Suggested textbook: Hongren's Cost Accounting, A Managerial Emphasis Global Edition, 17th edition, Srikant M. Datar & Madhav V. Rajan.

(16th edition can also be used)

Blended learning - Flipped classroom - Practical lecture

This course is divided into two types of classes:

  • Asynchronous online self-study classes where the theory is introduced through screencasts. These classes serve as preparation for the practical sessions
  • Synchronous practical sessions on campus where we explore the material in greater depth using cases. 

Evaluation

Evaluation: Management Accounting (B-KUL-H73590)

Type : Exam during the examination period
Description of evaluation : Written
Type of questions : Multiple choice, Open questions
Learning material : Calculator


Evaluation caracteristics

The exam consists of multiple choice questions and open questions. Students may use a calculator.

 

Determination final result

The grades are determined by the lecturer as communicated via Toledo and stated in the examination schedule. The result is calculated and communicated as a whole number on a scale of 20.

 

Second exam opportunity

The features of the evaluation and determination of grades are identical to those of the first examination opportunity, as described above.