BEC-22806 Accounting


Credits 6.00

Teaching methodContact hours
Independent study
Course coordinator(s)dr. J Sok
Lecturer(s)dr. J Sok
dr. ir. Y de Mey
Examiner(s)prof. dr. ir. AGJM Oude Lansink

Language of instruction:


Assumed knowledge on:

Introduction to Business Economics or equivalent.

Continuation courses:

BEC-22306 Corporate Financial Management, BEC-20806 Financial Management in Agriculture.


The course aims at understanding managerial tasks involving decision making and control, performance measurement and reporting from different perspectives.

Learning outcomes:

After successful completion of this course students are expected to be able to:
- analyse information in financial reports and to benchmark individual firms against other companies in the sector;
- assess and support with calculations the significance of costing information for decision making, valuation and control;
- include management accounting information in decision making which surpasses the boundaries of the firm (especially the supply chain, and interactions between subunits of a divisionalized company or multinational company).


- lectures;
- (computer) practicals;
- self-study;
- case study.


All learning outcomes are assessed in the final exam. The final exam consists of multiple choice questions (40%) and open questions (60%).
Earned credits (up to a maximum of 1.0) from the casework are charged in the end-mark, however only in the exams of the academic year in which the credits were earned and only if the grade for the exam is at least 5.0.


C. Drury. (2007). Management and cost accounting. Cengage Lrng Business Press; 7 ed. ISBN:10: 1844805662
A study guide is available two weeks before the start of the course
Blackboard file available.

Compulsory for: BBCManagement and Consumer StudiesBScA: Management Studies1AF
Restricted Optional for: MMEManagement, Economics and Consumer StudiesMScD: Management, Innovation and Life Sciences1AF
MMEManagement, Economics and Consumer StudiesMScA: Management Studies1AF