De elektronische studiegids voor het academiejaar 2025 - 2026 is onder voorbehoud.





Management accounting (3537)
  
Coordinating lecturer :De heer Dirk LEYSEN 

Language of instruction : English
Credits: 3,0
  
Period: semester 1 (3sp)
  
2nd Chance Exam1: Yes
  
Final grade2: Numerical
 
Sequentiality
 
   Advising sequentiality bound on the level of programme components
 
 
   Advising sequentiality bound on the level of programme components
 
 

Prerequisites

Students are expected to understand the different parts of a balance sheet and an income statement


Content

Cost accounting, financial accounting and management accounting

Different costs concepts

Job order costing and process costing

Activity based costing, costing for service departments, joint costing

Full costing and Direct costing

Budgetting, standard costing, normal costing, actual costing and variance analysis

Decision making: make or buy, productmix, theory of constraints, customer profitability


Organisational and teaching methods
Organisational methods  
Lecture ✔  
Small group session ✔  
Teaching methods  
Exercises ✔  


Evaluation

Period 1    Credits 3,00

Evaluation method
Written exam100 %
Open questions✔

Second examination period

Evaluation second examination opportunity different from first examination opprt
No
 

Compulsory textbooks (bookshop)
 

Textbook 1:

Management and cost accounting, A. Bhimani, C. Horngren, S. Datar, G. Rajan, 8th edition, Pearson

ISBN: 9781292436029
 

Recommended reading
 

Titel: Management and Cost Accounting

Auteurs: A. Bhimani, C. Horngren, S. Datar, G. Rajan (BHDR), 

Editie: 8th edition,

Uitgever: Pearson

ISBN print: 978-1-292-06346.


Learning outcomes
Bachelor of Business Administration
  •  EC 

    • EC 01: The holder of the degree builds up knowledge autonomously with a view to lifelong learning. (Self-direction and entrepreneurial spirit)

     

  •  EC 

    • EC 14: The holder of the degree is able to apply academic insights from organisational and management sciences and relevant supporting/related disciplines when analysing management problems. (Problem-solving capacity)

 
  EC = learning outcomes      DC = partial outcomes      BC = evaluation criteria  
Offered inTolerance3
3th year of Bachelor of Business Administration J
Bridging Programme Business Administration: pba bedrijfsmanagement allround J
Bridging Programme Business Administration: pba financiering-verzekeringswezen J
Bridging Programme Business Administration: pba KMO-management J
Bridging Programme Business Administration: pba marketing J
Exchange Programme Business Economics J



1   Education, Examination and Legal Position Regulations art.12.2, section 2.
2   Education, Examination and Legal Position Regulations art.15.1, section 3.
3   Education, Examination and Legal Position Regulations art.16.9, section 2.