International

Finance & Control(E)

level of course unit

First Cycle

Learning outcomes of course unit

· To analyze and interpret managerial accounting reports
that provides both objective measures of past
operations and subjective estimates about future
decisions.
· To analyze and interpret cost behaviour.
· Describe and illustrate income analysis under various
costing assumptions.
· Describe the basic elements of the budgeting process,
its objectives, and its impact on human behaviour.
· To analyze the types of standards, how they are used
in budgeting and how they are established for
businesses.
· Prepare a differential analysis report for decision
making.

prerequisites and co-requisites

Basic knowledge of management accounting

course contents

Basic knowledge of management accounting

recommended or required reading

Atkinson, Anthony, Kaplan, Robert, Matsumura, Ella Mae,
Young, Mark and Kumar, Arun (2009) Management
Accounting, Pearson Education
Hansen, Don & Mowen, Maryann (2005) Management
Accounting Cenage Learning
Horngren, Charles, Sundem, Gary and Stratton, William
(1999) Introduction to Management Accounting, Prentice-
Hall of India Private Limited.
Shah, Paresh (2009) Management Accounting, Oxford
Higher Education

assessment methods and criteria

Final written examination

language of instruction

English

number of ECTS credits allocated

3

planned learning activities and teaching methods

Presentations, discussions, workshops

semester/trimester when the course unit is delivered

2

name of lecturer(s)

Prof. (FH) Dr. Markus W. Exler

year of study

first year of studies

recommended optional program components

non

course unit code

IP_SS

type of course unit

integrated lecture

mode of delivery

optional

work placement(s)

Not applicable.

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