Study Guide
Study Guide
#savoniaUAS
Curricula starting in 2022 and earlier
Savonia's new Study Guide (curriculum starting in 2023 and after) can be found here.
Basis of Education | Competence Standards | Structure of Studies | Development of Expertise | Methods and implementation | Course Table |
Course Description
Code | 4 LIA5132 |
Name | Management Accounting |
Credits | 5 ects |
Objectives | The student can prepare a CVP income statement and calculate the ratios based on that (contribution margin percentage, break-even point and margin of safety). In addition, the student can set the price for a product according to the wanted contribution margin and is also able to consider the VAT in pricing. The student can prepare a budgeted income statement, cash budget and estimated balance sheet according to given information. He or she can simulate the calculations when the initial data is changed. |
Content | CVP income statement, cash flow statement, balance sheet, contribution margin, operating profit, pricing coefficient, VAT calculations. |
Requirements | |
Grading Scale | 0 - 5 |
Course material | Horngren, C.T., Bhimani, A., Datar, S.M. & Foster, G. Management And Cost Accounting (to the appropriate extent). Harlow: Pearson Education. Electronic book or text book. |
Prerequisites | |
Other Considerations | |
Contact |
We reserve the right to make changes to the curriculum due to the need to update the content being studied.