G MAC1 Management Accounting I ( forår 2010 - 10 ECTS )
Rammer for udbud
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Uddannelsessprog:
engelsk
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Niveau:
Bachelor
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Semester/kvarter:
2 nd semester
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Timer per uge:
78 lessons in total. Hours per week varies.
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Deltagerbegrænsning:
None
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Undervisningssted:
Herning
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Hovedområde:
Det Samfundsvidenskabelige Fakultet
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Udbud ID:
18195
Formål
The objective of the course is to provide the student with knowledge about registrating the daily transactions within a company. In addition, the objective is to enable the student to finalize and report the accounts and perform analysis of the financial accounts. Furthermore the student will be introduced to the area of management accounting to aquire an understanding of the implications for the running of the company.
Indhold
The course is divided into two modules. Module 1 is about the basic registration, reporting and analysis of the economic activities of the company. Module 2 is about the internal planning, management and control of the economic activities.
It is the objective that the student, after termination of module 1 can:
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Describe the purpose of recording the accounting information
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Use the basic recording rules on simple activities in the business and recording the daily transactions.
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Recording the transactions in a production company.
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Closing the accounts and preparing an income statement and a balance sheet.
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Draft alternative forms of reporting.
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Analyzing financial statements concerning profitability, asset management and liquidity.
It is the objective that the student, after termination of module 2 can:
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Describe the relationship between the financial statement and management accounting.
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Describe the role of the controller.
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Analyze and classify different cost items in relation to relevance in connection with decision making.
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Use different cost assignment methods and explain the characteristics of the methods.
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Use the investment theory to evaluate simple investments without tax.
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Explain the purpose and use of budgeting and explain the process of budgeting.
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Develop a master budget with relevant sub-budgets.
Faglige forudsætninger
None
Underviser
Finn Porsgaard
Undervisnings- og arbejdsform
Lectures and exercises.
Litteratur
See 'Required/recommended reading'
Studieordning og bedømmelse
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Skriftlig, bedømt efter 7-skala med ekstern censur
A 4-hour written examination with external censorship. All aids allowed.
