EXC 2122 Management Accounting and Control
APPLIES TO ACADEMIC YEAR 2012/2013
EXC 2122 Management Accounting and Control|
Responsible for the course
Tor Olav Nordtømme
Department of Accounting - Auditing and Law
According to study plan
Language of instruction
The course is structured according to a generic management cycle, which aims at operational efficiency and effectiveness and resource exploitation through organizational learning.
The students shall acquire skills about:
After taking the course, the students shall acknowledge management control as a contextual field, where conflicts of interest and ethical norms affect management actions .
Managerial Accounting or equivalent.
Drury, Colin. 2009. Management accounting for business. 4th ed. Thomson Learning. Chapters 1, 2, 4, 8, 9, 10, 12 and 15
Additional articles published on It’s Learning. (Approx. 5 articles, 65 pages)
Part 1: Strategic Foundation and Strategy Implementation (20 %)
Part 2: Resource and Process Analyses (40 %)
Part 3: Business Planning and Performance Measurement (40 %)
Students are expected to use spreadsheets (e.g. Excel) when solving and submitting assignments. Students must use It's learning to submit mini-exercises.
Learning process and workload
The course consists of lectures, assignment reviews by the lecturer and self-tuition (reading the syllabus and doing exercises/assignments that are both mandatory and voluntary). Each student must hand in seven mandatory assignments.
Throughout the course, the students shall discuss and solve a number of case–oriented business problems from the private and public sector.
Recommended workload in hours:
The plenary sessions will consist of lectures on parts of the syllabus and review of assignments. Students are expected to work on those parts of the syllabus that are not covered by the lectures or the assignment reviews. The lectures and assignment reviews are based on students having prepared for the lectures (i.e. that the students have read the syllabus and have solved the assignments before the lectures start).
Required work (mandatory mini-exercises)
There are 7 mandatory exercises during the semester, of which students must get approved 5.. The mini-exercises are short, limited exercises that the students should be able to answer in about 1,5 hours if they have followed the recommended work schedule. If the students are not prepared, more time must be allowed. The mini-exercises are to be submitted through It's learning.
A minimum level of performance is required for the exercises to be approved (e.g. a minimum number of questions must be correctly answered). Further information will be given in the lectures and through It's learning. The students will be allowed three attempts before the deadline of the test. Information about the time periods for the tests to be taken, will be given in the lectures and through It's learning.
Feedback to the students during the semester will be given in the following ways:
During the lectures the students will be told which assignments are to be solved for the next lecture. The lecturer will review some of these assignments in class. The feedback will consist of the students comparing their solutions with the one that is explained by the lecturer.
Feedback on achieved score on the mini-exercises will be given automatically through It’s learning. In addition a recommended solution will be made available.
In order to sit for final exam students must get approved five of the seven mini-exercises. Se learning process and workload.
A five-hour written exam concludes the course, which counts for 100 % of the grade.
EXC 21221 - Written exam. Counts for 100 % of the grade in the course EXC 2122.
Examination support materials
Interest tables and a BI-defined exam calculator are allowed. TEXAS INSTRUMENTS BA II Plus™
One bilingual dictionary may also be used. Support materials permitted at written examiniations are explained under exam information in our web-based Student handbook. Please note use of calculator and dictionary. http://www.bi.edu/studenthandbook/examaids
Students that have not got approved five of the mandatory seven mini-exercises must retake the exercises in connection with the next scheduled course and must pass five of the seven submitted mini-exercises. Students that have not passed the written exam or who wish to improve their grade must retake the exam in connection with the next scheduled course.
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