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363-0711-00L 3 Credits BSC , DR , MSC , NDS D-USYS , D-MTEC , D-MAVT , D-MATH , D-HEST
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Accounting for Managers

Lecturers & Examiners: Prof. Dr. Hui Chen, Prof. Dr. Evgeny Petrov
VVZ CR n/a

Last Updated: 2026-02-05 16:31:17

Abstract

The course Accounting for Managers offers an introduction to financial and managerial accounting, especially for students who aspire for a career in business and management with a science or engineering background.

Objective

After attending the class, you should be able to: - understand the accounting system, the reporting process, and be able to prepare financial statements - feel comfortable reading and using the information presented in companies’ annual reports - understand cost concepts and conduct cost analyses - become familiar with several classic decisions using managerial accounting information - comment on the current events related to these topics

Content

Accounting plays a critical role in the effective functioning of the financial market as well as the long-term success of a company. This course intends to provide an introduction to accounting for those who wish to pursue a career in business, and need the skills and knowledge to understand, analyze, and interpret accounting information to make informed decisions. The course is divided into two parts. In the first part, we focus on financial reporting and start with the basic accounting concepts and the accounting cycle, to learn how the financial system is set up in a company and how financial statements are prepared. We then delve deeper into each major account, and discuss how revenues and expenses are recognized, and how assets, liabilities, and equities are reported. In the second part, we focus on managerial accounting for internal managerial/operational decisions including fundamental topics such as cost behavior, cost estimation, CVP analyses, and relevant costing. We then cover budgeting and standard costing, which are important parts of accounting system in companies.

Resources

Learning Materials (Links)

General Information

Language
English
Levels
BSC , DR , MSC , NDS
Frequency
Yearly recurring

Examination

Type
end-of-semester examination
Mode
written 60 minutes
Aids
A non-programmable calculator

Course Components

Type Title Time & Place Hours
lecture Accounting for Managers
The lecture takes place in presence and will be recorded.
  • Thu 10:15-12:00 (HG F 3)
2 h weekly

Offered In