APPLIES TO ACADEMIC YEAR 2012/2013
EXC 3442 Managerial Accounting
Responsible for the course
Department of Accounting - Auditing and Law
According to study plan
Language of instruction
Managerial accounting is a fundamental course within the managerial accounting discipline. Focus is on generating and analysing information for decision making, planning and control for internal management within a company.
Students must be able to understand basic concepts within the management accounting discipline.
Students must be able to evaluate specific decision situations and demonstrate correct use of relevant management accounting tools
Students must be capable of demonstrating an ability to critically reflect upon their own work, and on any specific assumptions underlying management accounting concepts utilized.
Drury, Colin. 2012. Management and cost accounting. 8th ed. Cengage Learning
A basic understanding of and ability to use Excel spreadsheets is helpful but not required.
Learning process and workload
The course will include/entail a combination of lectures, plenary tutorials where solutions to exercises will be explained and one hand-in exercise.
The following is an indication of the time required:
Required work (mandatory mini-exercises)
There are 8 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 will be demanded for the exercises to be approved (e.g. a minimum number of answers 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 for the test. Information about the time period 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:
1. During the lectures the students will be told which assignments are to be completed 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.
2. 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.
The students must get approved five of the eight mini-exercises in order to take the examination.
A four-hour individual written examination concludes the course.
EXC 34421 - Written exam, counts for 100% of final grade in EXC 3442 Managerial Accounting, 7,5 credits.
Examination support materials
All support materials plus calculator TEXAS INSTRUMENTS BA II Plus™ are allowed.
Examination support materials 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
A re-sit examination is offered every term.
Students that have not got approved five of the mandatory eight mini-exercises must retake the exercises at the next scheduled course and must pass five of the eight submitted mini-exercises. Students that have not passed the written examination or who wish to improve their grade must retake the exam in connection with the next scheduled examination.
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