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Subject data sheet

Managerial Accounting

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Code: 293NACCS314B
Name: Managerial Accounting
Number of hours per semester: Two 90 minutes classes per week, total 43.5 hours
Credits: 3/6
Fall/Spring: Fall
Language: English
Prerequisites: Elements of Accounting ACC 191
Course type: Core
Department: Angol Nyelvű Oktatási Központ (ISP) Tanszék
A Course leader: Naffa Helena

Course description: 
During the course basic cost and managerial accounting issues will be covered. This includes costing methods, short term decision making, pricing methods and budgeting. Exercises will be studied using case-based learning.

The lectures will explain in theory and illustrate in practice the different accounting issues and solutions. During the seminars mainly computational questions are going to be solved by the students individually or in groups, with the guidance of the teachers. The solutions and outcomes will be discussed together.

Assessment, grading: 
Grade allocation is as follows:
- 20% graded assignments
- 40% mid-term exam (the materials of weeks 1-5)
- 40% final exam (the materials of weeks 7-14)

The mid-term and the final exams are written exams. The exams will consist of computational tasks and may include theoretical questions.
Students must reach at least 51% in each graded assignment, in the mid-term exam and in the final exam to pass the course.
IMPORTANT: if the minimum requirement (51%) for each graded assignment is not reached, the final grade for the course is 1 (Failed). This means that none of the exams can be taken, the course has to be repeated next year.
There is no make-up examination, however students who failed the (mid-term or final) exam or wish to improve their grade may take a comprehensive examination which covers both mid-term and final exam material.
Under special circumstances (e.g. serious illness) students may be allowed to take only the comprehensive exam (graded assignment deadlines may be rescheduled, but no exemption is granted). These students should submit a request with the course leader in advance for pre-approval.
Seminar attendance is compulsory, maximum 3 absences are allowed. All material covered during the semester are covered in the exam.

87-100 5 A Excellent
77-86 4 B Good
67-76 3 C Satisfactory
60-66 2 D Pass
0-59 1 F Fail
Nem jelent meg DNA Did not attend (no credit)
Nem vizsgázott I Incomplete (no credit)
Aláírva S Signed (no credit)
Megtagadva R Refused (no credit)

Aims and objectives and description of the course: 
The course is designed to develop the knowledge and understanding of students on the principles and concepts relating to managerial accounting and apply the calculation techniques that form industry standards.

Time of class: 
Time & Venue of Lectures:
Thursday 17:20 - 18:50, C.IX

Time & Venue of Seminars:
Thursday 19:10 - 20:40, C.106,
Friday 09:50 - 11:20, C.418,
Friday 11:40 - 13:10, C.418,

Learning outcomes: 
After completing this course, student will be able to:
• understand the underlying concepts and principles of managerial and cost accounting and be able to utilize them;
• be able to use the costing methods as a tool;
• be able to prepare basic reports for management;
• be able to support decision making.

Graded assignment I submission: 22 September, 2016 16:00 CET. (max 10 marks)
Graded assignment I late-submission: 29 September, 2016 16:00 CET. (max 7 marks)
Graded assignment II submission: 17 November, 2016 16:00 CET. (max 10 marks)
Graded assignment II late-submission: 24 November, 2016 16:00 CET.(max 7 marks)

Mid-term exam: 13 October, 2016 (17:20 - 18:50, C.IX17:20 - 18:50, C.IX)

Additional 3 marks may be obtained for completing the BMC certificate on Bloomberg, and submitting 1 extra-curricular assignment to be completed in the FinLab on Bloomberg.
Date of publication of extra-curricular assignment 22nd September.
Date of submission: 27 October, 2016 16:00 CET.

Final exam: 15 December, 2016 (16:00 – 18:00, venue t.b.a.)
Final exam: 5 January, 2017 (16:00 – 18:00, venue t.b.a.)
Final exam: 12 January, 2017 (16:00 – 18:00, venue t.b.a.)

Comprehensive exam: 15 December, 2016 (16:00 – 20:00, venue t.b.a.)
Comprehensive exam: 5 January, 2017 (16:00 – 20:00, venue t.b.a.)
Comprehensive exam: 12 January, 2017 (16:00 – 20:00, venue t.b.a.)

Compulsory readings:

  • Atrill, P. – McLaney, E. (2009): Management Accounting for Decision Makers. FT Prentice Hall, Harlow

Recommended readings:

  • Weetman, P. (2006): Financial and Management Accounting – An Introduction. FT Prentice Hall, Harlow
Compulsory readings:
Recommended readings:


Last modification: 2016-09-05 11:02:34


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A "Tantárgyfelelős tanszék", a tantárgyfelelős neve a tantárgy oktatói és a kurzusinformációk automatikusan frissülnek a tanulmányi rendszerünk alapján.