BAL2100 Introductory Managerial Accounting Course description

Passed laboratory course in KJPE1300 General Chemistry.

The course has an overlap of 10 credits with KJPE1500.

Under the rule that students have three attempts to take an exam, attempts in equivalent courses also count.

After completing the course, the student is expected to have achieved the following learning outcomes defined in terms of knowledge, skills and general competence:

Knowledge The student:

• is capable of defining and carrying out calculations of energy, work and heat
• is capable of explaining and carrying out calculations of enthalpy (H), entropy (S), and Gibbs free energy (G), for different processes
• is capable of deriving and carrying out calculations of the connection between equilibrium constants, temperature and thermodynamic values
• is capable of explaining and calculating phase equilibria/ phase diagrams
• is capable of defining and carrying out calculations of colligative properties
• is capable of deriving connections between electrochemistry and thermodynamic values
• is capable of deciding a reaction order and performing kinetic calculations
• has basic knowledge of energy and energy transfer in different systems, knowledge of colligative properties and phase equilibria
• has basic knowledge of radioactivity
• has basic knowledge of transition metal and coordination compounds

Skills The student:

• can collaborate in groups both with practical and written work
• have insight into the proper handling of chemicals on the basis of safety data sheets and from laboratory experience

General competence

The student:

• can perform thermodynamic measurements for different processes and phase transitions
• can derive some equations in thermodynamics, chemical equilibrium and phase equilibrium, electrochemistry and reaction kinetics
• can plot and outline phase diagrams
• can use Nernst equation and emf measurements in calculations
• can solve simple rate laws as differential equations and use the expressions further in calculations

Studenten skal etter å ha fullført emnet ha følgende totale læringsutbytte definert i kunnskap, ferdigheter og generell kompetanse:

Kunnskaper

Studenten har kunnskaper om

• kostnader, inntekter og optimering
• produktvalg
• budsjettering og likviditetsstyring
• nullpunktsanalyse
• kostnadskalkyler og kalkulasjon
• internregnskap, normalkalkulasjon
• investeringsanalyse, kapitalbehovsberegning og finansiering
• effektiv rente

Ferdigheter

Studenten kan

• foreta enkle analyser av optimale produktvalg i situasjoner med begrenset ressurstilgang
• gjennomføre kostnads- resultat og volumanalyser
• stille opp budsjetter for inntekter og kostnader, innbetalinger og utbetalinger
• stille opp kalkyler og internregnskap med normalkalkulasjon
• beregne kapitalbehov
• benytte nåverdimetoden, internrentemetoden og tilbakebetalingsmetoden
• beregne effektiv rente
• bruke regnearkverktøyet Excel

Generell kompetanse

Studenten kan:

• anvende tilegnede kunnskaper i analyser og diskusjoner av grunnleggende bedriftsøkonomiske problemstillinger
• foreta skriftlige bedriftsøkonomiske analyser ved å benytte relevante beregningsmetoder og teori

Modeller og begreper introduseres i forelesninger. Det legges så stor vekt på at studentene skal jobbe selvstendig eller i gruppe med pensum og oppgaver.

The teaching is organised as lectures, exercises and demonstration of laboratory equipment

The following coursework is compulsory and must be approved before the student can sit the exam:

• 8 compulsory exercises (2-4 hours per exercise)
• 1 laboratory exercise with Lab report (2 -5 pages)

Individual written exam, 3 hours.

The exam result can be appealed.

In the event of a resit or rescheduled exam, oral examination may be used instead of written. If oral exams are used for resit and rescheduled exams, the exam result cannot be appealed.

A handheld calculator that cannot be used for wireless communication or to perform symbolic calculations. If the calculator's internal memory can store data, the memory must be deleted before the exam. Random checks may be carried out.

A grade scale with grades from A to E for pass (with A being the highest grade and E being the lowest pass grade) and F for fail is used for the final assessment.

One internal examiner. External examiners are used regularly.