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ISCTE-IUL  >  Education  >  LG

Management Accounting I (2 º Sem 2016/2017)

Code: L0643
Acronym: L0643
Level: 1st Cycle
Basic: No
Teaching Language(s): English, Portuguese
Friendly languages:
Be English-friendly or any other language-friendly means that UC is taught in a language but can either of the following conditions:
1. There are support materials in English / other language;
2. There are exercises, tests and exams in English / other language;
3. There is a possibility to present written or oral work in English / other language.
1 6.0 18.0 h/sem 0.0 h/sem 36.0 h/sem 0.0 h/sem 0.0 h/sem 0.0 h/sem 1.0 h/sem 55.0 h/sem 95.0 h/sem 0.0 h/sem 150.0 h/sem
Since year 2016/2017
Pre-requisites There are no previous requirements.
Objectives After being approved in this course, students must be able to understand the relevance of management accounting to manage organizations within competitive environments, use main concepts of inventory costing and income calculation, identify matters underlying information for decision making and apply inherent methodologies.
Program 1.Aims of management and cost accounting
2.An introduction to cost terms and purposes
3.Alternative cost accumulation systems, income and inventory effects
4.Cost allocation
5.Cost allocation: Joint costs situations
6.Job costing systems
7.Process costing systems
8.An introduction to cost-volume-profit analysis
Evaluation Method 1. Ongoing evaluation 50%: Cases solving 10%; 2 midterm tests 20% each; Final test 50%;This system requires an attendance of at least 80%; minium mark average 7 between midterm tests; minim mark 8 in the final test. 2. Test otherwise it will fail; Normal and Special Exams. The pass grade is 10 (out of 20). 3. Students with a final grade above 16 have to make an aditional examination.
Teaching Method The following learning-teaching  methodologies (LM) will be used:
LM1 - Expositional, to the presentation of the theoretical reference frames
LM2 - Participative, with analysis and resolution of application exercises
LM3 - Self-study, related with autonomous work by the student, as is contemplated in the Class Planning.
Basic Bibliographic -Horngren, T. C.; Datar, S.M.; Rajan, M.V. (2015), Cost Accounting: A Managerial Emphasis, 15th edition, Prentice Hall.

-Drury, C. (2015) Management and Cost Accounting, 9th Edition, Cengage Learning.

-Weygandt, Kimmel, Kieso (2015), Financial and Managerial Accounting, 2nd edition, Wiley.
Complementar Bibliographic -Franco, V., Oliveira, A.V., Morais, A.I., Oliveira, B.J., Lourenço, I., Major, M.J., Jesus, M.A. e Serrasqueiro, R. (2015) Os Custos, os Resultados e a Informação para a Gestão, 4ª Edição, Livros Horizonte, Lisboa.

-Drury, C. (2016), Management Accounting for Business, 6th Edition, South-Western / Cengage Learning.