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Management Accounting (5 cr)

Code: BC00BY17-3016

General information


Enrollment
30.12.2024 - 26.01.2025
Registration for the implementation has ended.
Timing
01.01.2025 - 31.05.2025
Implementation is running.
Number of ECTS credits allocated
5 cr
Local portion
5 cr
Mode of delivery
Contact learning
Unit
Business
Teaching languages
English
Seats
5 - 25
Degree programmes
Bachelor's Degree in Esports Business
Teachers
Ulla Tirronen Heikkinen
Groups
LBE24S
LBE24S
Course
BC00BY17

Realization has 15 reservations. Total duration of reservations is 38 h 0 min.

Time Topic Location
Mon 20.01.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA11L156-aud TA11L156-aud
Wed 29.01.2025 time 12:45 - 15:45
(3 h 0 min)
Management Accounting BC00BY17-3016
TA21L145 TA21L145
Thu 06.02.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L120 TA12L120
Wed 12.02.2025 time 12:45 - 15:15
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L126 TA12L126
Thu 20.02.2025 time 12:45 - 15:15
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L116 TH luokka TA12L116 TH luokka
Fri 28.02.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L116 TH luokka TA12L116 TH luokka
Fri 14.03.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L119 TA12L119
Mon 17.03.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA11L159 Matkailu TA11L159 Matkailu
Mon 24.03.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA21L149 TA21L149
Mon 31.03.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA11L159 Matkailu TA11L159 Matkailu
Mon 07.04.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L116 TH luokka TA12L116 TH luokka
Mon 14.04.2025 time 12:45 - 15:15
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L128 TA12L128
Mon 05.05.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L128 TA12L128
Mon 12.05.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L125 TA12L125
Mon 19.05.2025 time 09:15 - 11:45
(2 h 30 min)
Management Accounting BC00BY17-3016
TA12L128 TA12L128
Changes to reservations may be possible.

Objective

The students will know the meaning of profitability and learn how to make calculations required by managers for planning, decision-making and control.

Content

General terms and aims in management accounting
Economic balance: profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Location and time

20.1.-19.5.2025
TAITO1 building in Kajaani Campus
Check out your schedule the precise classroom and time

Materials

Material provided by teacher (in Reppu)
Literature and other material appointed in the beginning of the course

Teaching methods

Classroom teaching
Team work
Independent studying
Presentations
RealGAME Business Simulation

Exam schedules

24.3.2025 Exam1
19.5.2025 Exam2

Dates are subject to change.
Please, check from Reppu!

Student workload

Classroom working 45 hours
Independent studying 90 hours

Content scheduling

Management Accounting - General terms and objectives
Company's financial health: Profitability, liquidity and solidity
Cost-volume-profit analysis
Long-term calculations, investments
Budgeting
Cost accounting
Activity based costing

Evaluation scale

0 - 5

Assessment criteria, excellent (5)

Student can interpret and make use of management accounting theory.
Student can independently compile demanding profitability planning and control related calculations.
Student can develop their group and team and create a good working atmosphere.

Assessment criteria, good (3)

Student can interpret management accounting theory.
Student can compile demanding profitability planning and control related calculations.
Student participates in the work of their groups or teams to attain common goals.

Assessment criteria, satisfactory (1)

Student is aware of management accounting theory.
Student Can compile demanding profitability planning and control related calculations under supervision.
Student participates in group (classroom) activities.

Assessment methods and criteria

Assessment methods
1. exam 1/3 (33 %)
2. exam 1/3 (33 %)
Team work 1/3 (33 %)

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