Print Syllabus

Syllabus

FÖ0484 Managerial Accounting II, 7.5 Credits

Ekonomistyrning II

Subjects

Business Administration

Education cycle

Bachelor’s level

Modules

Title	Credits	Code
Single module	7.5	0001

Advanced study in the main field

First cycle, has less than 60 credits in first-cycle course/s as entry requirements
Bachelor’s level (G1F)

Grading scale

Language

Swedish

Prior knowledge

Knowledge equivalent to:

30 credits business administration

7\.5 credits managerial accounting

Objectives

The objective of the course is to give the student in-depth knowledge in management accounting, especially calculative practices and sustainability management controls.

After completing the course, the student should be able to

• explain the connections between financial and managerial accounting
• demonstrate an understanding of established methods of management accounting
• apply tools and methods in management accounting and control, including product costing
• explain and apply different methods for investment analysis
• explain how management accounting and control systems can incorporate sustainability considerations
• independently analyse and critically reason about the effects of management accounting.

Content

*Subject content: *

The course deals with how financial accounting information can be used for management. It considers methods for, among other things, product costing and investment analysis, and their use for decision-making in the short- and long-run.

Various management accounting and control tools such as budgeting and non-financial management control tools are covered. The course also deals with how sustainability aspects, including gender and equality considerations in the social domain, can be integrated into management accounting and control tools.

Throughout the course, reflections on the benefits and limitations of various methods and tools are applied. Assignments offer opportunities to formulate relevant business economics problems, choose a suitable analysis method and apply it.

Course implementation:

The course uses different teaching methods to promote students' learning and discussions through:
Lectures, exercises, written assignments and seminars.

The course focuses on the following general competences:
Written and oral communication, teamwork, problem solving and critical thinking.

The following components are compulsory:
Seminars.

Grading form

The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.

Formats and requirements for examination

Passed written examination.
Approved written assignments.
Approved participation in seminars.

• If a student has failed an examination, the examiner has the right to issue supplementary assignments. This applies if it is possible and there are grounds to do so.

• The examiner can provide an adapted assessment to students entitled to study support for students with disabilities following a decision by the university. Examiners may also issue an adapted examination or provide an alternative way for the students to take the exam.

• If this syllabus is withdrawn, SLU may introduce transitional provisions for examining students admitted based on this syllabus and who have not yet passed the course.

• For the assessment of an independent project (degree project), the examiner may also allow a student to add supplemental information after the deadline for submission. Read more in the Education Planning and Administration Handbook.

Other information

• The right to participate in teaching and/or supervision only applies for the course instance the student was admitted to and registered on.

• If there are special reasons, students are entitled to participate in components with compulsory attendance when the course is given again. Read more in the Education Planning and Administration Handbook.

Responsible department

Department of Economics