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Managerial Accounting
Social Sciences Program
Budapest, Hungary
Dates: early Feb 2026 - early Jun 2026
Managerial Accounting
OVERVIEW
CEA CAPA Partner Institution: Corvinus University of Budapest
Location: , Hungary
Primary Subject Area: Accounting
Instruction in: English
Course Code: ACC 314
Transcript Source: Partner Institution
Course Details: Level 300
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: Foundations of Accounting
DESCRIPTION
Management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities. The course material will be presented from the perspective of both the provider and user of cost information. The course addresses three important applications of the tools of management accounting:
- cost accumulation for inventory valuation and profit measurement
- information for planning, control and performance measurement
- information for decision-making
Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.
- cost accumulation for inventory valuation and profit measurement
- information for planning, control and performance measurement
- information for decision-making
Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.