| Language of instruction : English |
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Sequentiality
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Advising sequentiality bound on the level of programme components
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Following programme components are advised to also be included in your study programme up till now.
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Accounting (3267)
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6.0 stptn |
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| Degree programme | | Study hours | Credits | P1 SBU | P1 SP | 2nd Chance Exam1 | Tolerance2 | Final grade3 | |
 | 3th year of Bachelor of Business Administration | Compulsory | 81 | 3,0 | 81 | 3,0 | Yes | Yes | Numerical |  |
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| | | Learning outcomes |
- EC
| The holder of the degree builds up knowledge autonomously with a view to lifelong learning. (Self-direction and entrepreneurial spirit)
| - EC
| 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) |
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| | EC = learning outcomes DC = partial outcomes BC = evaluation criteria |
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Students are expected to understand the different parts of a balance sheet and an income statement
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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
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Lecture ✔
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Small group session ✔
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Exercises ✔
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Period 1 Credits 3,00
| Evaluation method | |
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| Written exam | 100 % |
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| Multiple-choice questions | ✔ |
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Second examination period
| Evaluation second examination opportunity different from first examination opprt | |
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| Compulsory textbooks (bookshop) |
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Management and cost accounting,A. Bhimani, C. Horngren, S. Datar, G. Rajan,8th edition,Pearson,9781292436029 |
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| Bridging Programme Business Administration: pba bedrijfsmanagement allround | Compulsory | 81 | 3,0 | 81 | 3,0 | Yes | Yes | Numerical | |
| Bridging Programme Business Administration: pba financiering-verzekeringswezen | Compulsory | 81 | 3,0 | 81 | 3,0 | Yes | Yes | Numerical | |
| Bridging Programme Business Administration: pba KMO-management | Compulsory | 81 | 3,0 | 81 | 3,0 | Yes | Yes | Numerical | |
| Bridging Programme Business Administration: pba marketing | Compulsory | 81 | 3,0 | 81 | 3,0 | Yes | Yes | Numerical | |
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Students are expected to understand the different parts of a balance sheet and an income statement
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|
|
|
Cost accounting, financial accounting and management accounting
Different cost 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 variances analysis
Decision making: make or buy, productmix, theory of constraints, customer profitability
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Lecture ✔
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|
|
Small group session ✔
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|
|
|
|
|
|
Exercises ✔
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|
|
|
Period 1 Credits 3,00
| Evaluation method | |
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| Written exam | 100 % |
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|
| Multiple-choice questions | ✔ |
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|
Second examination period
| Evaluation second examination opportunity different from first examination opprt | |
|
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|
| Compulsory textbooks (bookshop) |
| |
Management and cost accounting,A. Bhimani, C. Horngren, S. Datar, G. Rajan,8th edition,Pearson,9781292436029 |
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| Exchange Programme Business Economics | Optional | 81 | 3,0 | 81 | 3,0 | Yes | Yes | Numerical | |
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Students are expected to understand the different parts of a balance sheet and an income statement
|
|
|
|
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 varinace analysis
Decision making: make or buy, productmix, theory of constraints, customer profitability
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Period 1 Credits 3,00
| Evaluation method | |
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| Written exam | 100 % |
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|
| Multiple-choice questions | ✔ |
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|
|
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| Compulsory textbooks (bookshop) |
| |
Management and cost accounting,A. Bhimani, C. Horngren, S. Datar, G. Rajan,8th edition,Pearson,9781292436029 |
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1 Education, Examination and Legal Position Regulations art.12.2, section 2. |
| 2 Education, Examination and Legal Position Regulations art.16.9, section 2. |
3 Education, Examination and Legal Position Regulations art.15.1, section 3.
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| Legend |
| SBU : course load | SP : ECTS | N : Dutch | E : English |
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