SylabUZ
| Course name | Management accounting |
| Course ID | 04.3-WZ-ZarzD-Mac |
| Faculty | Faculty of Legal and Economic Sciences |
| Field of study | management |
| Education profile | academic |
| Level of studies | Second-cycle studies leading to MS degree |
| Beginning semester | winter term 2023/2024 |
| Semester | 1 |
| ECTS credits to win | 4 |
| Course type | obligatory |
| Teaching language | english |
| Author of syllabus |
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| The class form | Hours per semester (full-time) | Hours per week (full-time) | Hours per semester (part-time) | Hours per week (part-time) | Form of assignment |
| Class | 15 | 1 | 9 | 0,6 | Credit with grade |
| Lecture | 15 | 1 | 9 | 0,6 | Exam |
To acquaint students with the methods and tools of management accounting. Indication of the possibility of acquiring and using information from the accounting system in the enterprise management process.
Basic knowledge of financial accounting, economic analysis, foundations of corporate finance. The ability to understand, analyze and interpret various economic and financial phenomena.
Lecture: Management accounting, its essence and role in enterprise management. Costs - concept, classification, records. Cost accounting models. Full cost account and variable cost account. Standard cost accounting. Activity cost accounting. Cost calculation - concept, object, subject, calculation methods. Break-even analysis (single-assortment analysis and multi-assortment analysis). Budget management method. Price decisions.
Exercises: Decision calculus and reporting account. Methods of extracting fixed and variable costs. Full cost account and variable cost account. Cost calculation methods. Profitability threshold analysis. Budget management method. Price decisions.
The following teaching methods will be used during the lecture: conventional lecture, problem lecture, discussion. The following teaching methods will be used during the exercises: classic problem method, panel and multiple discussion, case method, situational method.
| Outcome description | Outcome symbols | Methods of verification | The class form |
Conditions of ranking for exercises: a positive mark in the test (min. 50%) Conditions of ranking for lectures: a positive mark in the writing exam (min. 50%)
1. Brewer Peter C., Garrison Ray H., Noreen Eric W., Introduction to managerial accounting, 9. Edition, NY: McGraw-Hill Education, New York 2021.
2. Charles T. Horngren, Gray L. Sundem, and William O. Stratton, Introduction to Management Accounting, 14th edition, Prentice-Pearson Education, Delhi, 2008.
3. Khan, M.Y., and P.K. Jain, Management Accounting, 6 edition, Tata McGraw-Hill, New Delhi, 2009.
1. Richard M. Lynch and Robert W. Williams, Accounting and Management: Planning and Control, 3rd edition Tata McGraw-Hill, New Delhi, 2005.
2. Anthony, Robert N., David f. Hawkins, and Kenneth A. Merchant, Accounting: Text and Cases, 13th edition, Tata McGraw-Hill, New Delhi, 2010.
3. CIMA Subject P1: mangement accounting : study text. Wokingham, Berkshire : Kaplan Publishing. 2019.
4. CIMA Subject P2 : advanced management accounting : study text. Wokingham, Berkshire : Kaplan Publishing. 2019.
Modified by dr hab. inż. Joanna Zarębska, prof. UZ (last modification: 27-05-2023 20:08)
