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Basis of Education Competence Standards Structure of Studies Development of Expertise Methods and implementation Course Table

LI19SP Bachelor Degree Programme in International Business

Course Description

Code4 LIA5132
NameManagement Accounting
Credits5 ects
Objectives The student can prepare a CVP income statement and calculate the ratios based on that (contribution margin percentage, break-even point and margin of safety). In addition, the student can set the price for a product according to the wanted contribution margin and is also able to consider the VAT in pricing. The student can prepare a budgeted income statement, cash budget and estimated balance sheet according to given information. He or she can simulate the calculations when the initial data is changed.
ContentCVP income statement, cash flow statement, balance sheet, contribution margin, operating profit, pricing coefficient, VAT calculations.
MethodsLectures, in-class and homework exercises, exercises using Excel.
Grading Scale0 - 5
Course materialHorngren, C.T., Bhimani, A., Datar, S.M. & Foster, G. Management And Cost Accounting (to the appropriate extent). Harlow: Pearson Education. Electronic book or text book.
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Savonia UAS

Savonia is one of Finland's biggest and most versatile universities of applied sciences. Our campuses are situated in Kuopio, Iisalmi and Varkaus. There are almost 6000 students and 600 employees at Savonia. In education we implement Open Innovation Space (OIS), where we combine learning, development, research, and teaching.