Degree | Type | Year | Semester |
---|---|---|---|
2501231 Accounting and Finance | OB | 3 | 1 |
It is recommended to having studied "Basic Accounting".
Context
It is contextualized within the subject of Financial Control together with Management Accountig, which is taught in the second term of the third year of the Degree in Accounting and Finance.
Goals
Contents
Topic 1. Cost Accounting
Topic 2. Concept Cost. Ranking
Topic 3. Costs for Nature
Topic 4. Cost Allocation Systems
Topic 5. Homogeneous Cost Pool
Topic 6. Assessment of Products and Services (I). Process-costing system
Topic 7. Evaluation of Products and Services (II). Process-costing system
Topic 8. Job-Order Costing
Topic 9. Joint Products
The teaching methodology wil be on-site, face-to-face. Teaching will be offered on campus or in an on-campus and remote hybrid format depending on the number of students per group and the size of the rooms at 50% capacity.
The teaching methodology is based on a combination of three types of activities:
The proposed teaching methodology may undergo some modifications according to the restrictions imposed by the health authorities on on-campus courses.
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Laboratory Practice | 6 | 0.24 | 2, 5, 8, 10 |
Practical case studies | 11 | 0.44 | 2, 5 |
Theoretical lessons and discussion | 29.5 | 1.18 | 4, 7 |
Type: Supervised | |||
Case tracking and analysis of problems | 5 | 0.2 | 6, 10 |
Tutoring of case studies | 10 | 0.4 | 6 |
Type: Autonomous | |||
Study and research for information | 55.5 | 2.22 | 2, 6 |
The development and resolutions of cases | 30 | 1.2 | 2, 5, 10 |
Evaluation
The student assessment will be based on:
To pass the course the student should get her an aggregate grade not less than 5 out of 10. The minimum grade required to make the partial test computable is 4 out of 10.
Calendar of evaluation activities
The dates of the evaluation activities (midterm exams, exercises, assignments ...) will be announced well in advance during the semester.
The date of the final exam is scheduled in the assessment calendar of the Faculty.
"The dates of evaluation activities cannot be modified, unless there is an exceptional and duly justified reason why an evaluation activity cannot be carried out. In this case, the degree coordinator will contact both the teaching staff and the affected student, and a new date will be scheduled within the same academic period to make up for the missed evaluation activity." Section 1 of Article 115. Calendar of evaluation activities (Academic Regulations UAB). Students of theFaculty of Economics and Business, who in accordance with the previous paragraph need to change an evaluation activity date must process the request by filling out an Application for exams' reschedule at https://eformularis.uab.cat/group/deganat_feie/application-for-exams-reschedule
Grade revision process
After all grading activities have ended students will be informed of the date and way in which the course grades will be published. Students will be also be informed of the procedure, place, date and time of grade revision following University regulations.
Retake Process
"To be eligible to participate in the retake process, it is required for students to have been previously been evaluated for at least two thirds of the total evaluation activities of the subject." Section 3 of Article 112 ter. The recovery (UAB Academic Regulations). Additionally, it is required that the student to have achieved an average grade of the subject between 3.5 and 4.9.
The date of the retake exam is posted in the calendar of evaluation activities of the Faculty. Students taking this exam and passing will get a grade of 5 for the subject. For the students that do not pass the retake, the grade will remain unchanged, and hence, will fail the course.
Irregularities in evaluation activities
Despite other disciplinary measures deemed appropriate, and in accordance with current academic regulations, "whenever a student makes any irregularity that could lead to a significant variation in the grade of an evaluation activity, it will be graded with a 0, regardless of the disciplinary process that can be instructed. In case of occurrence of various irregularities in the evaluation of the same subject, the final grade of this subject willbe 0". Section 10 of Article 116. Results of the evaluation. (UAB Academic Regulations).
The proposed evaluation activities may undergo some changes according to the restrictions imposed by the health authorities on on-campus courses.
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Final test | 40% | 3 | 0.12 | 1, 2, 5, 3, 4, 7, 11 |
Laboratory Practice | 10% | 0 | 0 | 2, 5, 8 |
Partial Test | 40% | 0 | 0 | 2, 5, 4 |
classroom tasks | 10% | 0 | 0 | 5, 7, 6, 9, 10 |
Amat, O. & Soldevila, P. (2010). Accounting and Management Costs. Profit Editorial. Accid Barcelona.
Horngren, CT; Foster, G., Datar, S. (2014). Cost Accounting: A Managerial Approach. Prentice Hall International. (Original English Edition: Horngren CT, G Foster, S. Datar Cost Accounting, a Managerial Emphasis. Pearson Education)
Mallo, C .; Mallo, MA; MA Jimenez; Mallo, & J. Merlo, J. (2000). Accounting Costs. Pyramid.
UAB: Material available at the Aula Moodle.