Course code BUS210

BUS210 Managerial Accounting and Budgeting

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Showing course contents for the educational year 2015 - 2016 .

Course responsible: Atle Guttormsen
ECTS credits: 10
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
-
Teaching exam periods:
This course starts in Spring parallel. This course has teaching/evaluation in Spring parallel, .
Course frequency: Annually
First time: 2004V
Preferential right:
-
Course contents:
Normal costing, standard costing, flexible budgets, activity based costing, relevant costs and decision problems, the budgeting process, goal setting, budgeted income statement, cash flow budgets and the budgeted balance sheet. Control and follow up. Performance management.
Learning outcome:
The course is a second tier cost accounting course based on BUS100. The course aims at qualifying the students to work with and develop the internal accounts of a company and to make in depth analyses and computations for increased profitability. The students shall after the course be able to actively contribute in the financial management and control of companies. One compulsory assignment in two parts which is assessed as passed/failed.
Learning activities:
Lectures and supervised exercises.
Teaching support:
-
Syllabus:
Hoff, Kjell Gunnar: Driftsregnskap og budsjettering, Universitetsforlaget 2010. Hoff, Kjell Gunnar, Hoff, Jan-Erik: Driftsregnskap og budsjettering. Oppgaver og løsningsforslag, Universitetsforlaget 2010.
Prerequisites:
The students must have passed BUS100. It is recommended that the students also have knowledge in financial accounting corresponding to BUS110.
Recommended prerequisites:
Mandatory activity:
Compulsory assignments
Assessment:
One final examination of 3,5 hours which counts 100 %. 
Nominal workload:
300 hours.
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Type of course:
Lectures: 4 hours per week. Exercises: 2 hours per week.
Note:
-
Examiner:
External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.
Examination details: One written exam: A - E / Ikke bestått