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351-0711-00L 3 Credits DS , BSC , DR , MSC , NDS D-GESS , D-MATL , D-MTEC , D-MATH , D-MAVT

Accounting for Managers

Lecturers & Examiners: Prof. Dr. Jean-Pierre Chardonnens
VVZ CR n/a

Last Updated: 2026-02-05 15:25:17

Abstract

Overview of financial and managerial accountingAccounting for current and fixed assetsLiabilities and owner’s equityRecording change in balance sheetMeasuring financial performanceManaging financial reportingFull and variable costing systemUsing accounting information for decision making purposes

Objective

Understand 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

Content

Financial 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

General Information

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

Examination

Type
end-of-semester examination

Course Components

Type Title Time & Place Hours
lecture Accounting for Managers
  • Thu 10:15-12:00 (HG F 1)
2 h weekly

Offered In