Study Guide

#savoniaUAS

Curricula starting in 2022 and earlier

Technology, Kuopio
Technology, Varkaus
Design, Kuopio
Business, Kuopio
Music and Dance, Kuopio
Tourism and Hospitality
Social Services and Health Care, Kuopio
Social Services and Health Care, Iisalmi
Natural resources, Iisalmi
Multidisciplinary Studies

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

Code4 LIA5132
NameManagement Accounting
Credits5 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.
ContentCVP income statement, cash flow statement, balance sheet, contribution margin, operating profit, pricing coefficient, VAT calculations.
Requirements
Grading Scale0 - 5
Course materialHorngren, 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.