Managerial Accounting 1155-12-M21-0-ManAc
Ćwiczenia (CW) Semestr letni 2021/22

1. C. Drury, Management and cost accounting, Cengage Learning, 7 edition, London 2008.

2. A. Bhimani, Ch.T. Horngren S.M. Datar, G. Foster, Management and cost accounting, Financial Times/ Prentice Hall, 4 edition, 2008.

3. P. Atrill, E. Mclaney, Management Accounting for Decision Makers, Financial Times/ Prentice Hall, 5 edition, 2009.

U1: Student is able to predicting, identifying and analysing complex problems related to practical functioning and development of institutions using theoretical knowledge and formulating own opinions – K_U01

K1: Student develops and applys, on their own, tools for information and knowledge acquisition necessary for functioning of the institution in a global environment, critical assessment of information received and recognise the importance of knowledge for solving cognitive and practical problems K_K01

Due to the protracted state of the pandemic, and considering the recommendations of the University authorities regarding the sanitary regime during group classes, a practical test will be held on Moodle.

Classes:

U1: tasks to solve +++

K1: continuous evaluation +++

This course shows the fundamental concepts of managerial accounting.

After the end of the course student knows:

Within the scope of lectures - W1:

1. knows, understands and considers – from the perspective of management theory – the principles and methods of rationalising decision making, regarding strategic decisions in particular,

2. sources of costs, revenues and profit,

3. factors influencing value of profit,

4. calculation of prices,

5. analysis financial reports for management purposes.

6. analysis of the relationship: the cost - sales volume – profit,

7. analysis of the threshold profitability and earnings sensitivity.

Within the scope of classes - U1, K1:

1. can forecast, identify and analyse problems related to the operations and development of an organisation, making use of theoretical knowledge and formulating own opinions describes chosen problem,

2. uses proper methods to find solution,

3. formulates decision-making problems,

4. uses proper methods to find optimal solutions,

5. interprets results.

6. can plan and act as an entrepreneur,

7. understands the need to constantly strive to broaden their knowledge and their skills,

8. can interact and work within the task forces, taking in their various roles,

9. has knowledge and skills that allow them to extract information in order to solve specific problems,

10. can independently and critically complement the knowledge and skills,

11. can think and act in an entrepreneurial manner.

problem solving, project, discussion, group work