Course Code: CIG 213 • Study year: II • Academic Year: 2024-2025
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Sorin-Ciprian Teiușan
Seminar tutor: Ionela Cornelia Cioca
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 5

Course aims:

Acquiring the knowledge specific to management accounting, expressed through the knowledge, understanding and use of the specific language, as well as by explaining the issues raised;
Training and development of students' ability to use specific tools of management accounting;
Training of skills on costs calculation;
Developing the students’ capacity to use cost calculation methods;
Training the skills of analysis and interpretation of the information provided by the management accounting.

Course Entry Requirements:


Course contents:

1. Introduction to management accounting; 2. Costs terms and concepts; 3. Cost assignment; 4. Cost calculation per unit of product; 5. Cost calculation methods.

Teaching methods:

Lecture, explication, conversation, exemplification, exercise, case study

Learning outcomes:

• To define the concepts used by management accounting; • To describe the cost assignment; • To make cost calculations.

Learning outcomes verification and assessment criteria:

• Evaluation criteria: level and accuracy of knowledge, scientific rigor of language; • Evaluation methods: oral examination (80% of the grade), students' assessments (20% of the grade)

Recommended reading:

Drury, Colin, Management and Cost Accounting, South-Western College Publishing, London, 2008, (in uab).
Jiambalvo, James, Managerial Accounting, John Wiley&Sons, s.l., 2006, (in uab).
Ponorica, Andreea; Popescu, Adriana; Stanila, Oana, Practice Guide of Basic, Financial and Management Accounting, CECCAR, Bucureşti, 2006, (in uab).
The Saylor Foundation, Managerial Accounting,, s.l., s.a., (on www).
De Brouwer, Philippe J.S., Managerial Accounting Methods and Functions,, s.l., s.a., (on www).