School of Management and Economics Reg. No. EHV 2008/220/514 COURSE SYLLABUS. Fundamentals of Business Administration: Management Accounting

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1 School of Management and Economics Reg. No. EHV 2008/220/514 COURSE SYLLABUS Fundamentals of Business Administration: Management Accounting Course Code FE3001 Date of decision Decision-making Body Board: School of Management and Economics Valid from Language of instruction Subject Credits/ ECTS credits Swedish Business Administration 30 Level Specific level Type of course Prerequisites Basic Level G1 The course is a single subject course. General eligibility with special requirements in mathematics and civics. 1 (6)

2 Expected learning outcomes After course completion the student will be able to: Course 1 Introduction to business administration, 7,5 credits describe consumer marketing, business to business marketing and service marketing. describe business plans, objectives and goals in organisations, the structures of formal organisations and the relationship between businesses and their environment. describe leadership and change management in organisations. describe concepts and models in business administration, i.e. cash-flow, income statement, balance sheet and cost calculations. work out basic calculations of costs, revenues and result and describe pricing of products and services. Course 2 Management control, cost accounting and budgeting, 7,5 credits describe the purpose of management accounting describe and explain the theoretical considerations of cost accounting use cost accounting models in different situations and in relation to different purposes work out budgets in given situations use and work out cost calculation and budgeting models in Excel Course 3 Management control, Financial reports, 7,5 credits explain the purpose of financial accounting. apply book- keeping techniques. use computerized book- keeping systems. work out financial statements, valuation and accrual accounting. explain the purpose of management accounting. Course 4 Management control, Financing and economic analysis, 7,5 credits follow up on budgets and analyse exceptions explain the purpose and use of consolidated accounts work out simple financial planning and control analyse financial information describe financial markets and capital pricing 2 (6)

3 Course contents Course 1 Introduction to business administration, 7,5 credits Consumer marketing, business to business marketing and Service marketing Objectives and goals in organisations. Business plans Formal organisational structures The relationship between businesses and their environment Change management in organisations Pricing and basic cost calculations Computer based laborations concerning basic models in business administration, i.e. cost calculation Course 2 Management control, cost accounting and budgeting, 7,5 credits The purpose of management accounting. Cost calculations and investment calculations as basis for decision-making. Models of cost calculation in different situations and in relation to different purposes. Standard costing and transfer pricing. The role of budgeting in management control Earnings forecast Cash- flow forecast, investment budgeting, financial budgeting Elaborations in Excel Course 3 Management control, Financial reports, 7,5 credits The purpose of financial accounting The purpose of management accounting Financial accounting according to law and GAAP Coding Financial statements Computerized multi-dimensional accounting systems Course 4 Management control, Financing and economic analysis, 7,5 credits Budget follow- up and exception report Introduction to consolidated accounts Analysis and interpretation of annual accounts, key ratios, cash- flow Financial planning; capital acquisition, capital tiedup, capital need, capital rationalisation Elaborations in Excel. 3 (6)

4 Teaching methods Required reading Assessment methods Lectures, seminars and compulsory computer based assignments. See the end of the document. Written exams and compulsory assignments. Type of grades The grades are Pass with Distinction (80% -100%), Pass (60% -79%) or Failure (0% - 59%). Credit overlap Study certificate Other information On request, a Swedish University course certificate will be awarded upon successful completion of the course. Students at Växjö University can, at request, receive their grades in ECTS credits, according to the ECTS-scale. This request should be made in connection to the introduction of the course, or at the latest, before the grading of the course. The translation into ECTS-credits will be made in the student registration system. 4 (6)

5 Required reading Author Title, publishing house, year Pages Course 1 Björklund, M Paulsson, U Seminarieboken, Studentlitteratur 130 Ljung, J Nilsson, P Olsson, U E Företag och marknad samarbete och konkurrens, Studentlitteratur, senaste upplaga 500 of 585 Ekonomihögskolan Kompletterande material 150 Recommended reading Course 2 Andersson, G Andersson, G Persson, I Nilsson, S-Å Course 3 Den Nya Ekonomistyrningen, Liber Ekonomi Den Nya Ekonomistyrningen, Övningsbok med lösningar, Liber Ekonomi Kalkyler som beslutsunderlag Kalkylering och ekonomisk styrning, Studentlitteratur, senaste upplaga Kalkyler som beslutsunderlag Kalkylering och ekonomisk styrning, övningsbok, Studentlitteratur, senaste upplaga Den nya ekonomistyrningen, Liber Ekonomi, senaste Den nya ekonomistyrningen, Övningsbok, Liber Ekonomi, senaste Investeringsbedömning Artiklar Den nya ekonomistyrningen, Liber Ekonomi, senaste Den nya ekonomistyrningen, Övningsbok, Liber Ekonomi, senaste 300 of av av av av (6)

6 Required reading Author Title, publishing house, year Pages Extern redovisning, Bonniers, senaste Extern redovisning, Övningsbok, Bonniers, senaste 282 av av 231 Nilsson, S Redovisningens normer och normbildare 141 Course 4 Artiklar mm Greve, J Modeller för finansiell planering och analys, Studentlitteratur, senaste 332 Extern redovisning, Bonniers, senaste 115 av 456 Extern redovisning, Övningsbok, Bonniers, senaste 70 av 231 Artiklar mm 6 (6)