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Course Description
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Course Name
Management Accounting II
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Host University
University of Galway
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Location
Galway, Ireland
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Area of Study
Accounting
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Language Level
Taught In English
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Prerequisites
Management Accounting I
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Course Level Recommendations
Upper
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
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ECTS Credits
5 -
Recommended U.S. Semester Credits2
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Recommended U.S. Quarter Units3
Hours & Credits
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Overview
The objective of this course is to extend the student?s understanding of the concepts and techniques of
management accounting. Topics covered will include: Cost estimation and forecasting techniques, including regression and learning curve models. Product cost accounting: absorbtion and variable costing, service department costs, joint and by-product costing. New technology and costing systems: backflush costing, throughput accounting, and activitybased costing. Non-financial performance measures. Control systems, behavioural implications of control, incentive schemes. Performance reporting and control in divisionalised companies.
Course Disclaimer
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.