 | Study programme 2019-2020 | Français | |
| Management Accounting | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-005 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 30 | 15 | 0 | 0 | 0 | Q2 |
| Organisational online arrangements for the end of Q3 2019-2020 assessments (Covid-19) |
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| Description of the modifications to the Q3 2019-2020 online assessment procedures (Covid-19) |
| The exam will consist of a written test via Moodle. The study material concerns all chapters of the course, except chapter 6. For both theory and exercises, the exam will consist of multiple choice questions, true or false questions, open questions with numerical answers (such as a cost, a margin or an amount of expenses), matching questions, or open questions requiring a composition response (such as giving an explanation or an interpretation). Answering the questions of the test will require in advance and as a draft, a complete reflection on the implementation of cost calculation methods learned during the quadrimester. The scoring modalities remain unchanged: Theory: 35% Exercises: 65% |
Content of Learning Activity
Management accounting definition and objectives; direct and indirect expenses; production cost in full costing; production cost in direct costing; indirect expenses repartition; Activity-Base Costing; direct costing; costs in prevision context (standard costs).
Required Reading
Note de cours - Comptabilité de gestion - Christiane Bughin
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
- From a distance
Type of Teaching Activity/Activities
- Cours magistraux
- Travaux pratiques
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term