UC2MAC05 Management Accounting
UC2MAC05 Management Accounting
- Course description
- NQF LevelBachelor's degree (Level 6 1. Cycle)
- Area of StudyComputing
- Program of StudyDigital Assurance and Security Management
- ECTS05
- CampusOnlinePLUS - Bergen, OnlinePLUS - Oslo, Online
- Course LeaderPiet Delport
Language of Instruction and assessment: English
May be offered on Campus and Online.
May be offered as a separate course.
Included in the following bachelor's degrees:
- Digital Assurance and Security Management
This course aims to foster knowledge and understanding of management accounting techniques, enabling students to assist in planning, controlling, and monitoring organizational performance. Students acquire knowledge of accounting statements, sufficient accounting literacy to collaborate with auditors in a larger team, and the bank reconciliation process. They develop skills in explaining the relevance of financial results, presenting and interpreting basic company and group financial statements, and identifying financial problems with sound justification. The course also promotes general competence in effective communication with accounting auditors, consideration of the ethical implications of financial decisions, and functioning within a larger auditor team.
The student has knowledge of
| K1 | accounting statements. |
|---|---|
| K2 | sufficient accounting literacy to function with accounting auditors in a larger team. |
| K3 | bank reconciliation process. |
The student gain skills in
| S1 | explaining the relevance of financial results. |
|---|---|
| S2 | presenting and interpret basic company and group financial statements. |
| S3 | identifying, with adequate justification, financial problems. |
The student can demonstrate
| G1 | communicating with the accounting auditors. |
|---|---|
| G2 | considering the ethical implications of financial decisions. |
| G3 | functioning in a larger team of auditors. |
- Teaching will be based on a hybrid-flexible approach. Instructor-led face-to-face learning is combined with online learning in a flexible course structure that gives students the option of attending sessions in the classroom, participating online, or doing both.
- All activities require active student participation in their own learning.
- Learning delivery methods and available resources will be selected to ensure constructive alignment with course content, learning outcomes and assessment criteria.
- Students will be taught using a mixture of guidance, self-study, and lecture material. Topics will be introduced in a series of weekly lectures. The guidance sessions will be directed practical exercises and reading in which students can explore topics with support from a teacher. This material will also require students to self-manage their time to ensure tasks are completed and the theory is fully understood. This will allow the students to fully engage with lectures and with their peers.
- Learning resources are available in the LMS and include, but is not limited to:
- literature and online reading material (essential and recommended)
- streams, recordings and other digital resources, where applicable
- video conferencing and communication platforms, if applicable
- tools, software and libraries, where applicable
- Students must have access to an internet connection, and suitable hardware.
- Accessing live streams and virtual laboratories requires a minimum broadband connection of 2Mbps (4Mbps recommended).
- Students working on their own laptop/computer are required to acquire appropriate communications software; e.g., webcam, microphone, headphones.
UC1AS105 Academic Skills 1 and UC1FOA05 Foundations of Accounting, or equivalent course(s).
The reading list for this course and any additional electronic resources will be provided in the LMS.
| Activity | Duration |
|---|---|
Teacher-led activity | 18 |
Teacher-supported work | 24 |
Self-study | 83 |