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Managerial Accounting
Universitat Autònoma de Barcelona - Direct Enroll Program
Barcelona, Spain
Dates: early Jan 2028 - late Apr 2028
Managerial Accounting
OVERVIEW
CEA CAPA Partner Institution: Universitat Autònoma de Barcelona
Location: Barcelona, Spain
Primary Subject Area: Accounting
Instruction in: English
Course Code: SA3069E
Transcript Source: Partner Institution
Course Details: Level 300
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: It is helpful to have followed an introductory course in financial accounting.
DESCRIPTION
This course aims to provide basic understanding of the economic and financial context of management accounting, and to introduce its key terminology and purposes. It helps students discover and learn to use the relationship between costs, activity level and profit of a business; make them aware of the conceptual intricacy of indirect costs and familiarize themselves with the main methods used in practice to allocate these costs to cost objects; and understand the logic of cost accumulation for inventory valuation and profit measurement.