Universidad de Jaén

Content description:

Lesson 1. Management Accounting: Origin and current approaches.

Lesson 2. Theoretical Foundations of Management Accounting.

Lesson 3. Relations between General Accounting and Management Accounting.

Lesson 4. Full Cost Model.

Lesson 5. Direct Cost Model.

Lesson 6. Predetermined Cost Model.

Lesson 7. Decision Making and Relevant Information.

The lectures will be held with the exhibition according to the teaching technique lecture primarily as a means to provide a systematic overview of the issues, highlighting the most relevant aspects of them, and offering the possibility of exchange of ideas to promote dialogue in class. These classes will be developed in the classroom according to the program, combining the exposurerate of the contents of the agenda and introducing activities or examples to facilitate understanding by the student, the content of the subject.

Practical classes are mostly developed with the resolution of exercises and cases previously provided to students for the work prior to the sharing in class of the different solutions in each case arbitrated form.

Students with special educational needs should contact the Student Attention Service (Servicio de Atención y Ayudas al Estudiante) in order to receive the appropriate academic support

Assessment methodology:

The final grade will be composed of:

20% average grade of all exercises or cases.

20% average grade of student´s participation in classes and teamworks.

60% Final Work over a real firm or Final Exam (Student´s election).

Regarding the evaluation system, we must make the following clarifications:

  1) Students who do not attend the theoretical and practical examination, exhausted not call and included in the minutes with the rating "no show". To overcome that final theoretical and practical examination in each part (theory and practice) has achieved at least 30% of the score is assigned.

  2) Students who do not attend any of the official announcements, exhausted a call.

  3) The grades obtained during the academic year, as a result of the activities and work done in class, will affect only the evaluation of the ordinary call of June.

  The rating system will be governed by the provisions of RD 1125/2003 of 5 September by the European credit system and the grading system in the university degrees of official status is established.