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Financial management 200


 
Module code FBS 200
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

*Only for BCom (Accounting Sciences) students
The purpose and functioning of management accounting, cost classification. The determination of product costs including raw material costs, labour costs, overheads and the allocation thereof according to traditional and activity-based costing methods, inventory management, the accumulation of costs according to job and process costing systems, the treatment of joint and by-products and the determination of costs according to a direct and absorption costing approach. Decisionmaking with reference to cost-volume-profit ratios, relevant costs, risk and uncertainty, decision trees, linear programming and capital investment budgets. Planning and control through the application of quantitative techniques, budgets and standard costing.
Module credits 32.00
Prerequisites FRK 100 or FRK 101 and FBS 121 GS
Contact time 4 lectures per week
Language of tuition Module is presented in English
Department Financial Management
Period of presentation Year
The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

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