Kulttuuriala, Muotoilu
Kulttuuriala, Musiikki ja Tanssi
Matkailu- ja ravitsemisala
Sosiaali- ja terveysala, Iisalmi
Sosiaali- ja terveysala, Kuopio
Tekniikan ala, Kuopio
Tekniikan ala, Varkaus
Liiketalouden ala, Kuopio
Savonian monialaiset opinnot
Savonian valintakurssit
Basis of Education Competence Standards Structure of Studies Development of Expertise Methods and implementation Course Table

LI21SP Bachelor Degree Programme in International Business

Course Description

Code4 LIA5132
NameManagement Accounting
Credits5 cr
Credits in Foreign Language5 cr
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.
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.
Other considerations

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