INN200 Management Accounting
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Showing course contents for the educational year starting in 2018 .
Course responsible: Nils Sanne
ECTS credits: 5
Faculty: School of Economics and Business
Teaching language: NO
Limits of class size:
Teaching exam periods:
This course starts in Autumn parallel. This course has teaching/evaluation in Autumn parallel.
Course frequency: Annually
First time: 2017H
The course provides an introduction to basic management accounting
The following topics are covered: Cost and cost behavior; Markets; Product costing, Cost allocation; Short term production decisions and trade-offs; Financial accounts; Time value of money; Capital budgeting.
After completed course, the student should have knowledge on:
- basic topics, theories, methods, problems and tools within cost accounting.
- different types of costs
- the firm`s short term decision problems
- financial accounting
- time value of money
- different capital budgeting methods
After completed course, the student should be able to:
- give an account of basic cost accounting terminology
- explain which factors affect the firm, both on the short and long term.
- explain and calculate how changes in activity affects revenue, costs, and profits.
- explain the relation between the balance sheet and profits.
- explain the present value of money
- explain and conduct simple project analysis.
After completed course, the student
- masters cost accounting terminology
- can communicate central cost accounting theory.
- be able to use cost and income theory in decision-making
Lectures, in Norwegian.
Seminars with seminar leaders. No registration required, just appear to the seminar that suits your schedule better.
Announced just before the course starts.
3 hours written exam counts 100 %.
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse).
Reduction of credits:
INN200 and BUS100: 5 ECTS
Type of course:
Lectures: 2 hours per week.
Seminars/problem solving exercises: 0-2 hours per week.
External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.
Allowed examination aids: B1 Calculator handed out, no other aids
Examination details: Written exam: A - E / Ikke bestått