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Management Accounting
Engineering & Social Sciences Program
Madrid, Spain
Dates: early Sep 2025 - mid Dec 2025
Management Accounting
OVERVIEW
CEA CAPA Partner Institution: Universidad Carlos III de Madrid
Location: Madrid, Spain
Primary Subject Area: Accounting
Other Subject Area: Management
Instruction in: English
Course Code: 13162
Transcript Source: Partner Institution
Course Details: Level 200
Recommended Semester Credits: 3
Contact Hours: 42
Prerequisites: Introduction to Accounting
DESCRIPTION
1. Introduction to the management accounting
2. Basic concepts
3. Income statement types (Absortion and variable costing)
4. Cost-Volume-Profit analysis
5. Pricing decisions (Target costing)
6. Budgets (Operational and Financial)
7. Job and Process costing
8. ABC and Sections
2. Basic concepts
3. Income statement types (Absortion and variable costing)
4. Cost-Volume-Profit analysis
5. Pricing decisions (Target costing)
6. Budgets (Operational and Financial)
7. Job and Process costing
8. ABC and Sections