Academic year 2017/2018 Syllabus of previous years
Official course title MANAGEMENT ACCOUNTING
Course code ET2102 (AF:221973 AR:104943)
Modality On campus classes
ECTS credits 6
Degree level Bachelor's Degree Programme
Educational sector code SECS-P/07
Period 3rd Term
Course year 3
Moodle Go to Moodle page
Course objectives
Starting from the demand for various types of management accounting information, a response to the decision-making needs of managers will be provided during the course.

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 accounting

− 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
Referral texts
Colin Drury, Management Accounting for Business (6th edition)
Chapters to be studied: 1,2,3,4,5,7,8,9 and 11
Type of exam
Assessment methods
The exam consists of a written test.

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.
Teaching methods
Traditional (with several numerical examples)
Teaching language
APPLY FOR FINAL EXAM. Students MUST be enrolled to take the written test, otherwise they are not admitted to sit for the final exam. There are precise deadline dates for such registration procedure. Please, contact economic campus for every information about such registration BEFORE the final deadline.

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