Syllabus MA (Course Nr 1202) Spring Sem 2012_2013

7/29/2019 Syllabus MA (Course Nr 1202) Spring Sem 2012_2013

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MANAGEMENT ACCOUNTING

(Course nr 1202)

SYLLABUS

Spring SEMESTER 2012 / 2013

Ins Cruz

Room: 231

E-mail:[email protected]

Office hours:

Wednesdays from 5 to 6:30 pm

Rui Augusto

Room: 127

E-mail:[email protected]

Office hours:Thursdays from 11 to 12:30 am
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]


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Management Accounting/Contabilidade de Gesto (course nr 1202)

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Objectives

To provide students with an understanding of the information that must be

produced within the companies for the valuation of their inventory, fordecision-making by their managers, and for the planning, control andperformance measurement of their activities.

Whenever relevant, behavioural aspects of Management Accounting will bealso focused during the course.

Bibliography

Recommended book:

Drury, C. (2012) Management and Cost Accounting, Cengage

Learning, 8th Edition

In what concerns the behavioural aspects related to Management

Accounting (as well as its new topics), the following textbook is suggested:

Hopper, T., Northcott, D. and Scapens, R. (2007) Issues in

Management Accounting, Prentice Hall, 3rd Edition

Other textbooks as an alternative to Drury, 2008:

Seal, W., Garrison, R.H and Noreen, E.W. (2008) Management

Accounting, McGraw-Hill, 3rd Edition


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Program Spring 2012/2013

1. Introduction to Management Accountinga) Scope and objectives of Management Accountingb) Terms, concepts and classifications of costsc) Cost concepts in manufacturing companies: cost of goods

manufactured and cost of goods soldd) Profit and Loss Account by function

2.Inventory Valuation and Profit Measurementa) Cost Assignment:

Single versus multiple overhead allocation ratesTraditional costing systems

ABC costing systemb) Job costing and process costing

3.Information for Decision-Makinga) Alternative cost accumulation systems

DescriptionAdvantages and disadvantages

b) Cost-volume-profit analysisObjectivesBreak-even point

Safety marginProduct mix

c) Relevant costs and revenuesObjectivesExamples

4. Information for Planning and Controla) Budgeting

The planning processObjectives and importance of budgeting

b) Standards costs and variance analysisObjectivesCalculation of variancesIdentification of the causes of variances and thecorrective actions to implement

5. Performance Evaluationa) Responsibility centres and transfer pricingb) Financial and non-financial performance measures


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Assessment Spring Semester 2012/2013

Three components:

A (25%): Mid-term test on topics 1 to 3 of the program

B (25%): Second mid-term test on topics 4 and 5 of the program

C (50%): Final exam covering all the 5 topics of the program

To pass, the student must get at least 8,5 over 20 in the final exam, and at

least 10 over 20 as the final grade of the course.

Other information

The lectures and practical sessions are taught in English.

There is a handbook of exercises to support classes, which must be brought

to all of them, as well as a calculator.

Students are strongly advised to study the material taught andexercised/discussed in classes in a continuous and systematic way all along

the course.

Documents

Syllabus MA (Course Nr 1202) Spring Sem 2012_2013