The spring semester 2021 will certainly take place online until Easter. Exceptions: Courses that can only be carried out with on-site presence. Please note the information provided by the lecturers.

363-0711-00L  Accounting for Managers

SemesterAutumn Semester 2017
LecturersJ.‑P. Chardonnens
Periodicityyearly recurring course
Language of instructionEnglish


AbstractOverview of financial and managerial accounting
Accounting for current and fixed assets
Liabilities and owner’s equity
Recording change in balance sheet
Measuring financial performance
Managing financial reporting
Full and variable costing system
Using accounting information for decision making purposes
ObjectiveUnderstand the different procedures involved in the accounting system
Record change in financial position
Measure business income
Prepare final accounts
Understand the principles of cost accounting
Calculate the different product costs
Make decisions about the acceptance or rejection of a particular product
ContentFinancial Accounting: Balance sheet, income statement, double-entry accounting, journal and ledger, accounting for merchandising activities, value-added tax, adjustments before final accounts, provisions, depreciation, valuation,

Managerial Accounting: Full costing, variable costing, cost-volume profit, break-even analysis, activity-based costing

Exercises
Prerequisites / NoticeThis course is a prerequisite for the course Financial Management.