Syllabus

Management Accounting

Code
GFÖ35C
Points
7.5 Credits
Level
First Cycle
School
School of Culture and Society
Subject field
Business Administration and Management (FÖA)
This course can be included in the following main field(s) of study
Business Administration and Management1
Industrial Engineering and Management2
Progression indicator within (each) main field of study
1G1N
2G1N
Approved
Approved, 29 June 2023.
This syllabus is valid from 26 August 2023.
Download as pdf To course page

Learning Outcomes

On completion of the course, students will be able to:

  • explain basic concepts and models of management accounting in particular product and investment calculations and budgeting
  • make cost calculations, investment calculations and business analyses in connection with performance planning
  • choose basic management accounting tools for different operations
  • discuss and critically reflect on the role of management accounting in society and on its ethical aspects.

Course Content

The course has two modules. The first module deals with basic concepts in management accounting with a focus on calculation, budgeting and performance planning as well as the preparation of cost calculations, investment calculations and analyses in connection with performance planning. In the second module, methods for planning and managing businesses are selected and applied. The second module includes critical discussions and reflections on the role of management accounting in society.

Assessment

  • Written exam
  • Approved written assignments

Grades

The grading scale used for the final course grade is U–VG.

For VG on the whole course, VG on module 1 is required.

Grades are reported as follows:

  • Concepts and models - 4.5 Credits | U–VG
  • Application and reflection - 3.0 Credits | U–G

Prerequisites

  • General entry requirements. Exemption from Swedish can be given.

Other Information

The student is entitled to four resits.
Overlaps FEA 034 and FÖ1009

This course cannot be counted towards the same degree along with courses that have equivalent content.

If the student has received a decision/recommendation granting study support from Dalarna University because of a disability, then the examiner has the right to offer an alternative examination arrangement. The examiner takes into account the objectives in the course syllabus when deciding whether the examination can be adapted in accordance with the decision/recommendation.