Course Code: FB2105 • Study year: II • Academic Year: 2022-2023
Domain: Finance • Field of study: Finance and Banks
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:


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)