Key words
Analytical bookkeeping
Objectives
- The student can use the analytical accounts to make a periodic analysis of results.
- Analysing the results of analytical bookkeeping wich involves knowing about and having insight into the types of costs and cost centres considering the company's organisational structure and productions structures.
- Using bookkeeping as a source of information for the management (decision making) and for the audit (internal and external).
Topics
- Introduction to the general principles of analytical bookkeeping
- Periodic bookkeeping
- Analytical bookkeeping in a production firm
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Using the different methods of calculation and the impact on the organisation of the bookkeeping (full costing method, ABC-method).
Prerequisites
general bookkeeping
Final Objectives
cp. objectives ans topics.
Materials used
Course book: Cost Accounting - Analytical Bookkeeping M. Erlingen (Den Arend)
Recommendations of the Commission for Bookkeeping Standards.
Syllabus
Study costs
Textbook: at current market price.
Syllabus: unit price determined under hogeschool rules.
Study guidance
Feedback on the problems in a class discussion or looking for individual solutions for the student after class.
Excel is used for exercises.
Teaching Methods
Lectures + exercises
Self-study assignments
Assessment
- First exam session: 100 % written exam (exercises)
- Second exam session: 100 % written exam (exercises)
- Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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