Type of course: |
Compulsory |
Language of instruction: |
English |
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 |
4 |
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:
None
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, https://resources.saylor.org/wwwresources/archived/site/textbooks/Managerial%20Accounting.pdf
, s.l.
, s.a.
, (on www)
De Brouwer, Philippe J.S.,
Managerial Accounting Methods and Functions, https://www.de-brouwer.com/assets/students/uw_eMBA_wikibook-managerial-accounting.pdf
, s.l.
, s.a.
, (on www)