This document outlines the course syllabus for Managerial Accounting taught at United International University. The 3-credit course will be taught on Fridays from 9:30AM to 12:30PM in Section A. Key topics will include cost classifications, job-order costing, cost-volume-profit analysis, standard costs, and master budgeting. Assessment will comprise attendance, assignments, tests, and exams. The goal is for students to understand how managerial accounting tools can aid economic decision-making.
This document outlines the course syllabus for Managerial Accounting taught at United International University. The 3-credit course will be taught on Fridays from 9:30AM to 12:30PM in Section A. Key topics will include cost classifications, job-order costing, cost-volume-profit analysis, standard costs, and master budgeting. Assessment will comprise attendance, assignments, tests, and exams. The goal is for students to understand how managerial accounting tools can aid economic decision-making.
This document outlines the course syllabus for Managerial Accounting taught at United International University. The 3-credit course will be taught on Fridays from 9:30AM to 12:30PM in Section A. Key topics will include cost classifications, job-order costing, cost-volume-profit analysis, standard costs, and master budgeting. Assessment will comprise attendance, assignments, tests, and exams. The goal is for students to understand how managerial accounting tools can aid economic decision-making.
This document outlines the course syllabus for Managerial Accounting taught at United International University. The 3-credit course will be taught on Fridays from 9:30AM to 12:30PM in Section A. Key topics will include cost classifications, job-order costing, cost-volume-profit analysis, standard costs, and master budgeting. Assessment will comprise attendance, assignments, tests, and exams. The goal is for students to understand how managerial accounting tools can aid economic decision-making.
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UNITED INTERNATIONAL UNIVERSITY
COURSE SYLLABUS 1 School School of Business and Economics (SOBE)
2 Department / Centre 3 Programme MBA, EMBA 4 Course Title Managerial Accounting
5 Course Code ACC605
6 Trimester Summer, 2020
and Year 7 Pre- ACC 502, requisites 8 Status Foundation courses 9 Credit Hours 3.00 10 Section A 11 Class Hours Sectio Day Time n A Friday 9.30AM -12.30 PM
12 Class Section Room
Location A
13 Course Website Link
website eLMS http://elms.uiu.ac.bd/ 14 Name (s) of Dr. Qamruzzaman ACMA Academic Associate Professor staff / Instructor(s) 15 Contact [email protected] ; 01718612983 16 Office UIU Main Campus, United City, Satarkul, Badda, Dhaka 633E
17 Counselling Counseling hours: 4.30 PM-6.15PM
Hours 18 Textbook Managerial accounting by Ray H. Garrison, Eric W. Noreen, Peter C. Brewer, Fifteenth Edition, McGraw-Hill Education 19 Reference "Introduction to Management Accounting, Chapters 1 17", Horngren et al., Pearson Prentice Hall, 15th Edition, or later. ISBN 13: 978 0 13 800092 9 20 Equipment Bring your own scientific calculator and required stationaries to participate effectively & Aids in classroom activities. You are not allowed to borrow from others in the classroom during class activities. FIN504 Course Syllabus Fall 2019 21 Course Management Accounting is an essential tool that enhances a manager's ability to make Rationale effective economic decisions. The course objective is to give students a good understanding about the concepts and techniques of management accounting. These issues will be explained against the background of a fast changing global market. 22 Course After the successful completion of this course, the students will be able to: Learning Outcomes Sl CLO Link with (CLOs) and . PLO Mapping 1. Describes and explain what managers do and why they need accounting PLO-1 with the information to plan, to make decision, and to control the whole operation of the Program business 2. Identify and give example of difference cost elements involved in manufacturing of PLO-2 Learning a product and how to ascertain product cost Outcomes 3. Identify and give practical example of different cost term, cost concept need in PLO-2 (PLOs) decision making and use of those in planning, decision making and controlling the business. 4. Apply and use different management accounting tools, techniques and methods in PLO-3, practice PLO-4 23 Teaching Lecture, open discussion, class exercises, case studies, collaborative problem solving, Methods spreadsheet modelling
24 Topic Outline
Sl Topics CLOs Ref Activities
. 1 Managerial Accounting: An Overview 1 BH: Ch1 Lecture/ What Is Managerial Accounting?; Why Does Managerial Exercise Accounting Matter to Your Career?; Managerial Accounting: Beyond the Numbers 2 Managerial Accounting and Cost Concepts 1,2 BH: Ch2 Lecture/ Cost Classifications for Assigning Costs to Cost Objects; Cost Exercise Classifications for Preparing Financial Statements; Cost Classifications for Predicting Cost Behavior; The Analysis of Mixed Costs; Traditional and Contribution Format Income Statements; Cost Classifications for Decision Making; 3 Job-Order Costing 1,2,4 BH: Ch3 Lecture/ Exercise/ Job-Order Costing—An Overview: Computing Predetermined Overhead Rates; Job-Order Costing—The Flow of Costs; 4 Cost-Volume-Profit Relationships 1,2,3,4 BH: Ch5 Lecture/ The Basics of Cost-Volume-Profit (CVP) Analysis; Break-Even and Exercise/ Target Profit Analysis; CVP Considerations in Choosing a Cost Structure; Mid-term examination 5 Standard Costs and Variances 1,2,4 BH: Ch10 Lecture/ direct materials price and quantity variances ; Compute the direct Exercise/ labor rate and efficiency variances.; variable manufacturing overhead rate and efficiency variances
7 Differential Analysis: The Key to Decision Making 1,2,4 BH: Ch9 Lecture/
Page 2 of 5 FIN504 Course Syllabus Fall 2019 Identifying Relevant Costs and Benefits; Different Costs for Exercise/ Different Purposes: Adding and Dropping Product Lines and Other Segments: The Make or Buy Decision
8 Master Budgeting 1,2,4 BH: Ch08 Lecture/
What Is a Budget?; Prepare a sales budget, including a schedule of Exercise/ expected cash collections; Prepare a direct materials budget, including a schedule of expected cash disbursements for purchases of materials; Prepare a cash budget. 25 Assessment Assessment Types Marks Methods Attendance and 5% Participation Class Tests 15% Assignments/presentation 15% Mid Term exam 25% Final Exam 40% 26 Grading Letter Marks % Grade Letter Marks Grade Policy Grade Point Grade % Point A (Plain) 90-100 4.00 C+ (Plus) 70-73 2.33 A- (Minus) 86-89 3.67 C (Plain) 66-69 2.00 B+ (Plus) 82-85 3.33 C- (Minus) 62-65 1.67 B (Plain) 78-81 3.00 D+ (Plus) 58-61 1.33 B- (Minus) 74-77 2.67 D (Plain) 55-57 1.00 F (Fail) <55 0.00
27 Additional a. Class Attendance and Participation:
Course Class attendance is mandatory to qualify for grading as per university policy. Policies b. Examination: There is NO provision for make-up of missed classes, quizzes, or the midterm examination, except for those in exceptional cases due to legitimate causes. c. Assignment and Term Project: Failure to submit the Assignments, Term Paper on the due date may result in a 50 % deduction from the possible score. d. Counselling: You are expected to follow the counseling time-table as set out in this course. 28 Additional a. Academic Calendar: http://www.uiu.ac.bd/academic/calendar/ Information b. Academic Information and Policies: http://www.uiu.ac.bd/academic/academic-information-policies/ c. Grading and Performance Evaluation: http://www.uiu.ac.bd/academic/grading-performance-evaluation/ d. Proctorial Rules http://www.uiu.ac.bd/academic/proctorial-committee/proctorial-rules/
