Course code INN200

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
(NO=norsk, EN=Engelsk)
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
Course contents:

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.

Learning outcome:


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.

General competence:

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
Learning activities:

Lectures, in Norwegian.

Seminars with seminar leaders. No registration required, just appear to the seminar that suits your schedule better.

Teaching support:
Announced just before the course starts.
Recommended prerequisites:
Mandatory activity:
3 hours written exam counts 100 %.
Nominal workload:
150 hours
Entrance requirements:
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