Reporting and cost accounting (2013/2014)

Course partially running (all years except the first)

Course code
4S02473
Name of lecturer
Paolo Roffia
Coordinator
Paolo Roffia
Number of ECTS credits allocated
6
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
English
Location
VICENZA
Period
secondo semestre dal Feb 17, 2014 al May 30, 2014.

Lesson timetable

Learning outcomes

The course deal with the management accounting of the company, giving to the student the basis for the study of the theory and its implementation in practice. The course is taught in english.

Syllabus

Programme:
PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING
1. Introduction to management accounting
2. An introduction to cost terms and concepts

PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT
3. Accounting for direct costs
4. Cost assignment for indirect costs
5. Accounting entries for a job costing system
6. Process costing
7. Joint and by-product costing
8. Income effects of alternative cost accumulation systems

PART 3: INFORMATION FOR DECISION-MAKING
9. Cost-volume-profit analysis
10. Cost estimation and cost behaviour
11. Measuring relevant costs and revenues for decision-making
12. Activity-based costing

PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
13. The budgeting process
14. Management control systems
15. Standard costing and variance analysis

TEACHING ACTIVITY: front lessons.

TEXTBOOK
Colin Drury, Cost and Management Accounting 7e, Published by Cengage Learning, ©2011
ISBN-13: 9781408032138 / ISBN-10: 1408032139, 448pp
available on www.amazon.it.

Assessment methods and criteria

Written examination. The teacher or the student may ask for an additional oral examination.