Degree | Type | Year | Semester |
---|---|---|---|
2500894 Tourism | OB | 3 | 1 |
There are no prerequisites
TOPIC 1. Organizations, management and accounting
TOPIC 2. Costs: Concept, Terminology and classification
TOPIC 3. Costing of Products and Services
TOPIC 4. Income effects of alternative costing methods
TOPIC 5. Standard Cost: Concept, components and calculation
TOPIC 6: Planning, Budgets and budgetary control
TOPIC 7. Budgetary Controland Variance Analysis
TOPIC 8. Cost behavior and cost-volum-profit analysis
1.Methodology of the theoretical part of the course: Lecture-type classroom-based classes with explanation regarding the different agenda items. Theoretical classes will be audio-visual (power point presentations, video viewing to support the theory, etc.)
2. Methodology of the practical part of the course: Preparation and class-based presentation of case studies related to theoretical explanations. This exercises and cases are based on analysis of activities of the companies
3. Methodology of the out class learning part of the course (Campus Virtual): The Campus Virtual platform will be used to share information and alternative media in the classroom between students and teacher. Campus Virtual will contain the profile of the course, additional theoretical material in digital from, cases and exercises, links to websites, etc.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Practical exercises and case solutions | 30 | 1.2 | 1, 3, 7, 5, 11, 4, 12 |
Theoretical and practical classes | 35 | 1.4 | 2, 6, 11, 10, 4 |
Type: Supervised | |||
Tutorials | 25 | 1 | 2, 6, 11 |
Type: Autonomous | |||
Practical exercises and case solutions | 20 | 0.8 | 2, 1, 3, 7, 6, 5, 8, 9, 10, 12 |
Preparation of exercises | 10 | 0.4 | 2, 1, 3, 7, 6, 5, 8, 9, 10, 12 |
Study (test ans exam preparation) | 15 | 0.6 | 2, 1, 3, 7, 6, 5, 8, 4 |
This subject will be evaluated as follows:
Continuous evaluation:
1. Practical activities (30% of the final grade): Completion and presentation of class discussed exercises and cases,handed-in within the established deadline.
2. Periodical controls: 2 (two) or more exams based on the theoretical materials. This will represent 70% of the final grade.
The exercises and cases will be collected by the instructors during the course, typically during the practical class sessions.
The partial exams can be theoretically oriented (conceptual questions) or have a more practical nature (calculation problems). Some of the exam questions will provide multi-choice answers and others will be open ended.
To approve the subject it is necessary to obtain a score above 5 (five) in average (practical activities and periodical control).
If students do not obtain a minimum grade of 5 through the continuous evaluations shown above, theycan take a final exam. The final exam takes place according to the calendar of the academic activities, which is reported in students’ guide or in the web of the school. The grade of the final exam will be the 100% of the final grade.
Instead of continuous evaluations shown above, students have the option to directly take the final exam.The grade of the final exam will be the 100% of the final grade.
Students with a grade between 3.5 and 4.9 in the final exam will have the chance to retake the exam, according to the calendar of the academic activities, which is reported in students’ guide or in the web of the school. If these studentspass the retakeexam, their final grade will be 5.
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Periodical Control 1 | 35% | 2.5 | 0.1 | 2, 1, 7, 6, 5 |
Periodical Control 2 | 35% | 2.5 | 0.1 | 2, 1, 7, 6, 5 |
Practical activities | 30% | 10 | 0.4 | 2, 1, 3, 7, 6, 5, 11, 8, 9, 10, 4, 12 |
Required textbook
Bhimani A, Horngren CT, Datar SM and Rajan M. Management and Cost Accounting, 5/E. Financial Times Press 2012. ISBN-13: 978-0-273-75745-0
Horngren CT, Foster G, Datar S. Contabilidad de Costes: un enfoque de gerencia. Prentice Hall internacional. (Edició original en anglés: Horngren CT, Foster G, Datar S. Cost Accounting; a Managerial Emphasis. Pearson Education 2010)
Additional readings
Amat, O. i Soldevila, P (2010).: Contabilidad y gestión de Costes. Profit Editorial. ACCID Barcelona.
Asociación española de contabilidad y administración de empresas. La contabilidad de gestión. Serie de principios de contabilidad de gestión. AECA.
Atkinson AA, Banker RD, Kaplan RS and Young, SM. Management Accounting. Prentice-Hall.
Anthony RN, Hawkins DF and Merchant KA. Accounting: Text and cases. McGraw-Hill.
Drury, C. Management and Cost Accounting. Thomson Learning.
Drury, C. Management Accounting for Business Decisions. Thomson Learning.
Hilton, RW. Managerial Accounting. McGraw Hill.
Mallo Rodríguez, C., Rocafort Nicolau, A (2014): Contabilidad de Dirección para la toma de decisions. Ed. Pirámide.