•   Management Accounting FEK23ÅOR03-3002 07.01.2025-27.04.2025  5 credits  (FEK23D-Å) +-
    Competence objectives of the study unit
    The Student:
    - understands the link between business accounting and financial management
    - can construct and use financial reports to analyse and develop the company's operations
    - recognises the importance of financial reporting in the strategic decision-making process
    - recognises the importance of budget monitoring
    - can visualize the importance of economic and sustainable use of resources.
    Prerequisites
    Management Accounting and Budgeting
    Content of the study unit
    - economic calculations as a basis for decision-making
    - allocation of fixed costs
    - selection of an appropriate budget form
    - budget monitoring and analysis
    - tools to support financial reporting
    - financial sustainability
    Assessment criteria
    Failed (0)
    Reports not handed in or are of unacceptable level of quality (including missed DLs) of the reports
    and/or presentations.
    Name of lecturer(s)

    Maria Westerlund

    Learning material

    Alnoor Bhimani,
    Charles T. Horngren,
    Gary L. Sundem,
    William O. Stratton,
    David Burgstahler,
    Jef Schatzberg: Introduction to Management Accounting

    and

    Excel tables and templates handed in by teacher

    Learning methods

    Lectures and works shops
    Group tasks
    Calculation exercises
    Forge
    Key Learning Notes

    Teaching language

    Swedish

    Timing

    07.01.2025 - 27.04.2025

    Enrollment date range

    02.12.2024 - 21.01.2025

    Group(s)
    • FEK23D-Å
    Responsible unit

    Faculty of Business

    Teachers and responsibilities

    Niklas Sundström

    Degree Programme(s)

    Degree Programme in Business Administration

    Campus

    Åbo, Henriksgatan 7

    RDI share

    0.00 credits

    Share of online studies

    0.00 credits

    Assessment scale

    H-5

    Practical training and working life co-operation

    Tasks to be done in the student companies

    Timing and attendance

    Henriksgatan 7, Åbo
    Spring 2024

    Student's schedule and workload

    1 ect lectures and task workshops incl. business abs
    1 ect Forge incl. preparations
    1 ect Budgeting task
    2 ect Literature studies and Key Learning Note

    Assessment criteria
    Failed (0)

    Reports not handed in or are of unacceptable level of quality (including missed DLs) of the reports
    and/or presentations.

    Assessment criteria – satisfactory (1-2)

    Group report handed in and presented, and the KLN handed in. Both at an approvable level of
    quality. Student's activity at an acceptable level.

    Assessment criteria – good (3-4)

    Good work input overall: Group report handed in and presented. KLN handed in. Both of high
    quality. Good activity in the class, e.g. at the discussions and presentations.

    Assessment criteria – excellent (5)

    Exceptional quality overall: the written Reports, presentations, student activity.