|Academic year||2017/2018 Syllabus of previous years|
|Official course title||MANAGEMENT ACCOUNTING|
|Course code||ET2102 (AF:221973 AR:104943)|
|Modality||On campus classes|
|Degree level||Bachelor's Degree Programme|
|Educational sector code||SECS-P/07|
|Moodle||Go to Moodle page|
Particular corporate situations will be analyzed: identifying the problem and uncertainties; obtaining information; making predictions; choosing among alternatives; implementing the decision; evaluating performance and learning, creating a business plan.
− Introduction to financial accounting
− Introduction to management accounting
− Introduction to cost terms and concepts (classifications; direct and indirect c., period and product c., avoidable and unavoidable c., sunk and opportunity c., incremental and marginal c.)
− Cost Volume Profit Analysis
− Information for decision: BEP, Make or buy and contribution margin
− Pricing decision and profitability analysis
− Cost allocation
− Activity based costing
− Budget and budgeting process
− Standard cost and variance analysis
Chapters to be studied: 1,2,3,4,5,7,8,9 and 11
Students can NOT either substitute such typology of test or integrate the grade (of the written test) with an (additional) oral part.
The professor only in specific cases (e.g. attribution of lode) requires the oral part after the written test.
The written test consists of two parts:
i) theory test (part 1) with a true/false exercise (which requires to explain the false sentences) and 3 open questions. All the answers can be found in the textbook and in the slides of the course available in the ISA materials. This first part can be graded (at maximum) 15 points;
ii) five numerical exercises (part 2) which are similar to those of the textbook (the most are also solved in class together). This second part can be graded (at maximum) 15 points (maximum 3 points for each exercise).
The written test lasts one hour and thirty minutes.
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