FÖ0484, Managerial Accounting II, 7.5 Hp
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Syllabus

Finalized by: Jon Petter Gustafsson, 2022-12-09
Valid from : Autumn semester 2023 (2023-08-28)

Level

First cycle (G1F)

Main field of study

Business Administration

Grading Scale

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.

Course language

Swedish

Entry Requirements

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.

Examination Formats and Requirements for Passing the Course

Passed written examination.<br> Approved written assignments.<br> Approved participation in seminars.

Responsible Department/Equivalent

Department of Economics

Supplementary information

Included in program

• Agricultural Business and Economics
• Business and Economics - Sustainable Development (BSc)
• Forest Business Management (BSc)
• Agricultural Science with a Specialisation in Economics and Business Administration

Module set

Title	Credits	Code
Single module	7.5	0001

The Course Replaces

Parts of FÖ0426