Checking date: 12/04/2019


Course: 2019/2020

Management Accounting
(13135)
Study: Bachelor in Employment and Labour Relations (207)


Coordinating teacher: GUO , BING

Department assigned to the subject: Department of Business Administration

Type: Electives
ECTS Credits: 6.0 ECTS

Course:
Semester:




Students are expected to have completed
Introduction to Accounting Important note: Students must have an adequate level of English or Spanish language in order to follow the course.
Competences and skills that will be acquired and learning results. Further information on this link
Knowledge: - To learn the main instruments of management accounting for the decision making - To understand the utility and scope of these tools - To apply the instruments to any new firm - To analyze and evaluate the results obtained through these models (causes and consequences) Skills: - Ability to make decisions - To achieve the result by autonomous ways. - Flexibility to fit the different models to the business reality Attitudes: - Ethical behavior in accounting
Description of contents: programme
Topic 1: Introduction to management accounting Topic 2: Basic concepts Topic 3: Income Statement Types (Absorption and Variable costing) Topic 4: Cost-Volume-Profit analysis Topic 5: Pricing decisions (Target costing) Topic 6: Budgets (Operational y Financial) Topic 7: Job and Process Costing Topic 8: ABC and Department costing
Learning activities and methodology
Students as future decision maker managers will be users of management accounting standars. In this way, the target of this course is train students to analyze and understand the informs on costs of products, sections, responsibility areas, etc. Students at the end of this course will know the targets, basis of management accounting systems, characteristics of their design and different types of uses in planning and control. The methodology of teaching-learning for applying has three components: 1) Learning development through theory classes given by the lecturers. 2) Technical skills development through exercises solving by the student, and explained and discussing in the classroom. 3) Solution and problems detection skill through the resolution of cases (exercices without unique or numerical solution).
Assessment System
  • % end-of-term-examination 0
  • % of continuous assessment (assigments, laboratory, practicals...) 100
Basic Bibliography
  • Horngren, Datar and Foster. Costing Accounting: A managerial emphasis. Prentice Hall. 2012
Recursos electrónicosElectronic Resources *
Additional Bibliography
  • Amat and Soldevilla. Accounting and Cost Management. Management 2000.
  • Mallo and Jiménez. Cost Accounting. Piramide.
  • Mallo and Kaplan. Cost Accounting and Strategy Management. Prentice Hall.
  • Sáez and Fernández. Cost and Managerial Accounting. McGraw Hill.
Recursos electrónicosElectronic Resources *
  • Manuel Nuñez Nickel · los tres últimos créditos mediante un SPOC : http://
(*) Access to some electronic resources may be restricted to members of the university community and require validation through Campus Global. If you try to connect from outside of the University you will need to set up a VPN


The course syllabus and the academic weekly planning may change due academic events or other reasons.