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Management Accounting II

2019/2020
Учебный год
ENG
Обучение ведется на английском языке
3
Кредиты
Статус:
Курс обязательный
Когда читается:
2-й курс, 3 модуль

Преподаватели

Course Syllabus

Abstract

Managerial accounting is an essential part of contemporary business decision making. It supports planning and budgeting process, providing detailed information focused on managing risks and implementing strategy through planning, budgeting and forecasting, and decision support.
Learning Objectives

Learning Objectives

  • To learn how to apply certain concepts and principles within management accounting.
  • To learn how to use concepts and principles to make decisions from the point of view of the manager of a firm.
  • To understand how concepts and principles relate to the broader activities of the firm.
Expected Learning Outcomes

Expected Learning Outcomes

  • Students are able to understanding why costing is so important part of accounting and decision making and what it is used for. It introduces candidates to the basic divisions of costing and how to apply them in the costing methods and techniques organisations use.
  • Students could define basic principles of budgeting and budgetary control that enables and shapes how organisations create and preserve value.
  • Students are able to prepare and use budgets for a small company (in a simplified form), know how the budgets are prepared, the types and sources of data.
  • Students are able to list basic social reports and name basic components of it. They are able to read the reports.
  • Students know how to identify and take business advantage in the short term through effective decision-making based on accounting reports.
  • Students are able to apply appropriate techniques to support short-term decisions.
  • Students are able to explain nature of risk and uncertainty in short term
  • Students are able to apply basic sensitivity analysis to budgeting and short-term decision-making
Course Contents

Course Contents

  • Topic 2. Budgeting and budgetary control.
  • Topic 1. Cost accounting for decision and control
  • Topic 3. Social reporting
  • Topic 4. Short-term commercial decision-making
  • Topic 5. Risk and uncertainty in the short term
Assessment Elements

Assessment Elements

  • non-blocking Project
    Individual or in small groups, home assignment
  • non-blocking Demonstration
    Individual or in small groups, in-class, open book
  • non-blocking Midterm test
    Individual, in-class, open book
  • non-blocking Final exam
    Individual, in-class, closed book
Interim Assessment

Interim Assessment

  • Interim assessment (3 module)
    0.1 * Demonstration + 0.6 * Final exam + 0.1 * Midterm test + 0.2 * Project
Bibliography

Bibliography

Recommended Core Bibliography

  • Horner, D. (2017). Accounting for Non-Accountants (Vol. Eleventh edition). London: Kogan Page. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1584661

Recommended Additional Bibliography

  • Corporate communication and impression management - New perspectives why companies engage in corporate social reporting. (2000). Journal of Business Ethics, 27(1–2), 55–68. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsnar&AN=edsnar.oai.pure.rug.nl.publications.f6023382.c9b1.431c.89e7.a3d39e9713dd
  • Epstein, B. J., & Jermakowicz, E. K. (2007). Wiley IFRS 2007 : Interpretation and Application of International Financial Reporting Standards. Hoboken, N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=492804
  • Lev, B., & Gu, F. (2016). The End of Accounting and the Path Forward for Investors and Managers. Hoboken, New Jersey: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1245759
  • Nugus, S. (2009). Financial Planning Using Excel : Forecasting, Planning and Budgeting Techniques (Vol. 2nd ed). Amsterdam: CIMA Publishing. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=249350