Managerial Accounting
Informacje ogólne
Kod przedmiotu: | MNM4SE14FA-L18 |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | Managerial Accounting |
Jednostka: | Kierunek-Zarządzanie |
Grupy: | |
Punkty ECTS i inne: |
6.00 (zmienne w czasie)
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Język prowadzenia: | angielski |
Tryb prowadzenia: | w sali |
Założenia (opisowo): | The main objective of the lecture is to introduce students to managerial accounting as a basic source of financial information which can be used in management of business |
Skrócony opis: |
(Syllabus compliant with ACCA requirements) 1. The nature and purpose of management accounting 2. Types of costs and cost behaviour: 3. Business mathematics 4. Ordering and accounting for inventory 5. Order quantities and reorder levels 6. Accounting for labour 7. Accounting for overheads 8. Marginal and absorption costing 9. Relevant costing 10. Dealing with limiting factors 11. Job, batch and process costing 12. Service and operation costing 13. Budgeting 14. Standard costing |
Pełny opis: |
(Syllabus compliant with ACCA requirements) 1. The nature and purpose of management accounting a/ managerial accounting via financial accounting b/ decisions and management accounting c/ the advantages of an accounting system 2. Types of costs and cost behaviour: a/ accounting cost and opportunity cost b/ fixed and variable cost c/ other cost classifications 3. Business mathematics a/ expected value b/ linear regression c/ correleation 4. Ordering and accounting for inventory a/ accounting procedures for ordering and issuing inventory b/ inventory valuation 5. Order quantities and reorder levels a/ the costs of holding inventory b/ the economic order quantity (EOQ) 6. Accounting for labour a/ direct and indirect labour costs b/ calculating labour in products and services c/ remuneration methods 7. Accounting for overheads a/ recap of direct and indirect expenses b/ production overhead absorption c/ allocation’ and ‘apportionment’ 8. Marginal and absorption costing a/ the concept of contribution b/ the effect of absorption and marginal costing on inventory valuation and profit determination c/ the advantages and disadvantages of absorption and marginal costing d/ margin of safety and target profits 9. Relevant costing a/ the concept of relevant costing b/ relevant costs for materials, labour and overheads 10. Dealing with limiting factors a/ what is a limiting factor? b/ optimal production plan where there is a single limiting factor c/ multiple limiting factors – linear programming 11. Job, batch and process costing a/ different types of production b/ profit calculations for job and batch costing c/ simple process costing d/ process costing with losses and gains 12. Service and operation costing a/ the nature of service and operation costing b/ suitable unit cost measures for service/operation costing c/ service cost analysis 13. Budgeting a/ the purposes of budgeting b/ the stages in budget preparation c/ sales budgets d/ production budgets e/ other budgets 14. Standard costing a/ the purposes of standard costing b/ standard costs per unit c/ sales variances d/ materials cost variances e/ labour cost variances |
Literatura: |
1/ Corporate accounting, M.Bojańczyk, AFiB Vistula 2017 2/ Accounting for managers, William H. Webster, McGraw Hill Company, 2004 3/ Materials provided by ACCA 4/Managers and the owners on capital market, crisis in company management, M.Bojańczyk, Oficyna Wydawnicza SGH, Warszawa 2010. |
Efekty uczenia się: |
Student has a basic knowledge of the managerial accounting system, its functions, types, principles and techniques of managerial accounting |
Metody i kryteria oceniania: |
Written final exam - 100 % The possibility of obtaining additional points for active participation in conferences, research projects, for writing a scientific article. |
Zajęcia w cyklu "Semestr letni 2017/2018" (zakończony)
Okres: | 2018-02-16 - 2018-07-15 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 godzin
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Koordynatorzy: | Mirosław Bojańczyk | |
Prowadzący grup: | Mirosław Bojańczyk | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Konwersatorium - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
Zajęcia w cyklu "Semestr letni 2018/2019" (zakończony)
Okres: | 2019-02-16 - 2019-09-30 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 godzin
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Koordynatorzy: | Mirosław Bojańczyk | |
Prowadzący grup: | Mirosław Bojańczyk | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Konwersatorium - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
Zajęcia w cyklu "Semestr letni 2019/2020" (zakończony)
Okres: | 2020-02-17 - 2020-09-30 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 godzin
Wykład, 15 godzin
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Koordynatorzy: | Mirosław Bojańczyk | |
Prowadzący grup: | Mirosław Bojańczyk | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Konwersatorium - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 Wykład - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.