Teaching plan for the course unit

 

 
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General information

 

Course unit name: Analytical Accounting

Course unit code: 363702

Academic year: 2025-2026

Coordinator: Xavier Garcia Marimon

Department: Department of Business

Credits: 6

Single program: S

 

 

Estimated learning time

Total number of hours 150

 

Face-to-face and/or online activities

60
 

-  Lecture with practical component

Face-to-face

  

15
 

-  Problem-solving class

Face-to-face

  

45

Supervised project

20

Independent learning

70

 

 

Recommendations

 

Given the non-regulatory nature of cost accounting and the lack of complex quantitative techniques, students do not need to have completed courses in other subjects.

However, although it is not strictly necessary, it is advisable for students to have solid background knowledge of financial accounting and business organization and administration, so that the concepts and technical vocabulary that are introduced in this course are not completely new to them.

Likewise, due to the quantitative reasoning that is implicit in cost calculations, students should have some ability in this field. Consequently, it may be advisable for students to have taken the mathematics and microeconomics courses in the degree curriculum.

 

 

Competences / Learning outcomes to be gained during study

 

   -

To be able to use ICT in professional practice.
   -

To be able to interpret the development and changes in an environment.
   -

To draw up, analyse and use internal and external accounting and financial information to control management and decision-making processes.
   -

To be able to make financial and business decisions, taking into account the current economic situation.

Learning objectives

 

Referring to knowledge

  • Acquire the knowledge and fundamental principles to calculate costs.
  • Understand the models and presentation modes for information related to costs and performance.
  • Introduce pre-established costs models and provide the technical bases of deviation calculation.
  • Analyse relevant information for decision-making. Calculate the margins of profitability. Determine the opportunity cost.

 

Referring to abilities, skills

  • Define cost accounting in terms of its relationship with financial accounting.
  • Clearly define the basic concepts of cost, expenditure, payment, production systems and information systems.
  • Differentiate between information for external accounting and cost information for control and decision-making.
  • Develop the critical ability to evaluate general approaches to implementing cost models.
  • Use practical case studies to assess and verify the utility of cost models.

 

 

Teaching blocks

 

1. Introduction

2. The production cycle

3. Full and partial cost models

4. Sales order costing

5. Process costing

6. Specific problems of process manufacturing

7. Default cost models

 

 

Teaching methods and general organization

 

A diverse range of teaching methods are used, encompassing different explanatory techniques and practical activities. More specifically, the following teaching and learning methods are used:

  • Lectures: used for explanation of the theory content.
  • Exercises: for analysis of case studies.
  • Participatory activities: to encourage student participation in the teaching–learning process.


Given the proposed teaching approach, face-to-face learning with continuous assessment is the primary mode of delivery. However, students are entitled to request single assessment.

Course material is provided or indicated by the teaching staff, including the course bibliography and a range of conventional teaching materials available via the Virtual Campus and from the reproduction service.

 

 

Official assessment of learning outcomes

 

Continuous assessment

Withdrawal from continuous assessment is allowed until the last day of class.

Continuous assessment consists of two face-to-face examinations:

  • The first one on blocks 1–4, worth 40% of the final grade.
  • The second one on blocks 5–7, worth 60% of the final grade.


The first test is a question paper that could include multiple-choice questions or open-answer questions, both on theory and numerical calculus, covering the contents included in the first four blocks.

The second test has two parts, each with certain characteristics and requirements.
  • The first part (qualifying) consists of multiple-choice or open-answer questions, both on theory and numerical calculus, covering the basic concepts from the teaching blocks included in the exam. At least 40% of the mark must be achieved to pass the first part. Students who fail this part do not have the second part corrected (practical exercise) and obtain a final grade of Fail with the mark obtained in the first part.
  • The second part consists of a practical exercise on the contents from the teaching blocks included in the exam. Students must obtain a mark of at least 3 out of 10 for this part to be taken into account in the calculation of the final grade. Otherwise, the final grade for the subject is the mark obtained in the practical part.


The mark for the second test is calculated, as long as the student has passed the qualifying section with at least 40% and has obtained at least 30% in the practical section, by weighting the mark for the question paper, which is worth 50%, with the mark for the practical exercise, which is also worth 50%.

Students who do not pass continuous assessment are entitled to repeat assessment.

 

Examination-based assessment

Students can opt out of the continuous assessment process and choose to sit a final examination. The only requirement here is a written application to renounce continuous assessment, using the appropriate form made available for this purpose on the Virtual Campus, which must be submitted before the established deadline.

The final examination for single assessment is a written examination with two sections:

  • The first part (qualifying) consists of multiple-choice or open-answer questions, both on theory and numerical calculus, covering the basic concepts from the teaching blocks included in the exam. At least 40% of the mark must be achieved to pass the first part. Students who fail this part do not have the second part corrected (practical exercise) and obtain a final grade of Fail with the mark obtained in the first part.
  • The second part consists of a practical exercise on the contents from the teaching blocks included in the exam. Students must obtain a mark of at least 3 out of 10 for this part to be taken into account in the calculation of the final grade. Otherwise, the final grade for the subject is the mark obtained in the practical part.


The mark for the second test is calculated, as long as the student has passed the qualifying section with at least 40% and has obtained at least 30% in the practical section, by weighting the mark for the question paper, which is worth 50%, with the mark for the practical exercise, which is also worth 50%.

If the minimum mark is achieved in each part, the final grade for the subject is based on the weighted average of the scores for the two components (50% each).

Repeat assessment

Repeat assessment takes the same form as the single assessment option. Students need not have taken the continuous or single assessment to be entitled to repeat assessment.

 

 

Reading and study resources

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Book

GARRISON, Ray H.; NOREEN, Eric W.; BREWER, Peter C. Managerial Accounting, 14ª ed., New York: McGraw-Hill Irwin, 2012

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HORNGREN, Charles T. Contabilidad de costos: un enfoque gerencial. Mexico : Pearson Educacion, 2012

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MARTÍN PEÑA, Francisco; ROCAFORT, Alfredo. Comptabilitat de Costos. Vol. I . Barcelona : Universitat Oberta de Catalunya, 2005

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MARTIN PEÑA, Francisco; ROS RIERA, Juan. Costes : Contabilidad y Gestión. Madrid : Centro de Estudios Financieros, 2003

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ROCAFORT NICOLAU, Alfredo. FERRER GRAU, Vicente Pedro. Contabilidad de costes : fundamentos y ejercicios resueltos. Barcelona : Bresca, 2010

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AECA. Costes Estandares y Análisis de Desviaciones. DOCUMENTO 12 - COMISIÓN DE CONTABILIDAD DE GESTIÓN

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Drury, Colin. 2018. Management and cost accounting. Hampshire: CENGAGE (10th edition)

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Vacas Guerrero, Catalina; Bonilla Priego, María Jesús; Santos Cebrián, Mónica; Avilés Palacios, Carmen. Contabilidad de costes. Madrid: Pirámide, 2019

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