Management Accounting (B-KUL-HBA17C)
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Aims
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.
Previous knowledge
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)
Identical courses
This course is identical to the following courses:
HBH69E : Management accounting
Y00939 : Management Accounting
Is included in these courses of study
- Bachelor of Business Administration (Brussels) 180 ects.
- Bachelor of Business Administration: Double Degree Kedge (incoming) (Brussels et al) 242 ects.
- Bachelor of Business Engineering (Brussels et al) 180 ects.
- Courses for Exchange Students Faculty of Economics and Business (Brussels)
- Bachelor of Business Administration: Double Degree Galway (outgoing) (Brussels et al) 240 ects.
- Bachelor of Business Administration: Double Degree Galway (incoming) (Brussels et al) 240 ects.
Activities
3 ects. Management Accounting (B-KUL-HBA17c)
Content
Cost terminology
CVP & BEA Analysis
Cost Allocation
Variance Analysis
Decision-Making
Course material
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)
Format: more information
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)
Explanation
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.