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Management Accounting 3 cr (3cr)

Code: TT00CB15-3005

General information


Enrollment
30.12.2025 - 26.01.2026
Registration for the implementation has begun.
Timing
01.01.2026 - 31.07.2026
Implementation is running.
Number of ECTS credits allocated
3 cr
Unit
Teknologia
Teaching languages
English
Degree programmes
Bachelor’s Degree in Business Information Technology
Teachers
Ulla Tirronen Heikkinen
Groups
TTK24SPT
TTK24SPT
TBIT24SProd
TBIT24SProd
TIX25S
Exchange Students / Games
Course
TT00CB15

Realization has 9 reservations. Total duration of reservations is 24 h 45 min.

Time Topic Location
Mon 19.01.2026 time 08:30 - 11:15
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 26.01.2026 time 08:45 - 11:30
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 02.02.2026 time 08:45 - 11:30
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 09.02.2026 time 08:45 - 11:30
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 16.02.2026 time 08:45 - 11:30
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 23.02.2026 time 08:45 - 11:30
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 09.03.2026 time 09:00 - 11:45
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 16.03.2026 time 08:45 - 11:30
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Mon 23.03.2026 time 08:45 - 11:30
(2 h 45 min)
Management Accounting TT00CB15-3005
Teams
Changes to reservations may be possible.

Evaluation scale

0 - 5

Content scheduling

Content
Income statement and balance sheet
Profitability calculation
Pricing
Basics of Activity-Based Costing

Objective

Students will be able to compile and use management, financial and profitability accounting that support business management decisions.

Content

Profit and loss statement and balance sheet structure
Profitability calculations
Pricing
Activity-based accounting basics

Location and time

As scheduled in curriculum, spring 2026. Not hybrid, only online.

Materials

In Reppu - material provided by teacher

Teaching methods

Online learning
Independent studying
Assignments
Online presentatioIns

Exam schedules

To be specified later

Completion alternatives

The course can be completed independently online. This requires basic knowledge of the spreadsheet program (Excel) used as a tool. Assignments must be submitted by the specified deadline, and an exam must also be taken. Though, it is highly recommended to participate online lessons, in order to complete the course in time.

Student workload

3 cr
81 h total students' work
36 h online lectures and exercises
41 h independent studying

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 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, 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.

Qualifications

Introduction to Basic Business Operations

Further information

Supplementary material is added (textbook)

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