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    1-Managerial Accounting

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    Haleem Khan
    This document outlines a 16-week course on Managerial Accounting. The course covers topics such as direct vs indirect costing, cost-volume-profit analysis, break-even analysis, budgeting, standard costing, variance analysis, and performance management. The course schedule lists the specific topics to be covered each week, including direct and indirect costing exercises in weeks 3-4, break-even analysis exercises in week 6, and variance analysis types in week 13. The document also provides recommendations for textbooks and reference books to support learning for the course.

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    1-Managerial Accounting

    Uploaded by

    Haleem Khan
    30 views2 pages
    This document outlines a 16-week course on Managerial Accounting. The course covers topics such as direct vs indirect costing, cost-volume-profit analysis, break-even analysis, budgeting, standard costing, variance analysis, and performance management. The course schedule lists the specific topics to be covered each week, including direct and indirect costing exercises in weeks 3-4, break-even analysis exercises in week 6, and variance analysis types in week 13. The document also provides recommendations for textbooks and reference books to support learning for the course.

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    This document outlines a 16-week course on Managerial Accounting. The course covers topics such as direct vs indirect costing, cost-volume-profit analysis, break-even analysis, budgeting, standard costing, variance analysis, and performance management. The course schedule lists the specific topics to be covered each week, including direct and indirect costing exercises in weeks 3-4, break-even analysis exercises in week 6, and variance analysis types in week 13. The document also provides recommendations for textbooks and reference books to support learning for the course.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    30 views2 pages

    1-Managerial Accounting

    Uploaded by

    Haleem Khan
    This document outlines a 16-week course on Managerial Accounting. The course covers topics such as direct vs indirect costing, cost-volume-profit analysis, break-even analysis, budgeting, standard costing, variance analysis, and performance management. The course schedule lists the specific topics to be covered each week, including direct and indirect costing exercises in weeks 3-4, break-even analysis exercises in week 6, and variance analysis types in week 13. The document also provides recommendations for textbooks and reference books to support learning for the course.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    BS-Commerce-VI

    ABDUL WALI KHAN UNIVERSITY MARDAN


    Department of Management Sciences

    Discipline: BS (COMMERCE)

    Credit hours: 03

    Course code:

    Course Name: MANAGERIAL ACCOUNTING

    Weeks Course outline- Managerial Accounting


    Week-01 Managerial Accounting; Definition, Financial Accounting, Cost Behavior; Services
    Firm, Manufacturing Firms, Product Life Cycle and diversity.
    Week-02 Direct costing vs Indirect costing: Definition of Direct Costing, Defining Indirect
    costing, Illustrations, Exercises.
    Week-03 Direct Costing vs Absorption costing: Definition, Uses, advantages, Exercises.
    Week-04 Direct Costing: Exercises, Indirect Costing :Exercises.
    Week-05 Cost-Volume Profit Analysis/Break-even Analysis; Meaning of Cost-Volume profit,
    exercises
    Week-06 Break-even Analysis: Meaning of Break-even analysis: Exercises
    Week-07 Contribution Margin: Definition, Formulae, Exercises, Safety Margin; Definition &
    Exercises.
    Week-08 Decision making and Optimal Mix of Products: Relevant and Irrelevant Costs, Make
    or buy decisions, Exercises.
    Week-09 Responsibility Centers, Performance Reports, Cost allocation .
    Week-10 Budgeting; Definition, Different types of budgets, Sales budget, Cash budget, Direct
    Materials costing budget.
    Week-11 Budgeting; Direct labor Costing budget, Factory Overhead costing budget, Flexible
    budget
    Week-12 Flexible Budgeting : Exercises
    Week-13 Standard Costing and Variance Analysis; What is standard costing, comparison with
    actual costing, Variance analysis, types of production capacities,
    Week-14 Variance Analysis: Material price and usage variances, Labor rate and efficiency
    variances, Variable factory overhead expenditure, Efficiency variances, Fixed
    overhead budget and volume variances.
    Week-15 Performance management and Transfer Pricing; Meaning and techniques of
    Performance Analysis/Measurement and Management, use of Contribution Margin,
    ROI .
    Week-16 Transfer pricing, general transfer-pricing rule Transfer pricing based on the external
    market price, Negotiated transfer price, cost based transfer prices, standard vs actual
    costs.
    BS-Commerce-VI

    Recommended Books:
    1. Cost and Management Accounting by Collin Drury - Latest Edition
    2. Cost and Management Accounting by Matz & Usury - Latest Edition
    3. Garrison H. Ray, Noreen W. Eric., Latest Edition, Managerial Accounting Irwin publishers

    Reference Books:
    1. Introduction to Management Accounting, Horngen Charles T; Prentice Hall Inc. Latest Edition
    2. Managerial Accounting; Q. Compel & Ronald M. Dascher, Paul E John Wiley & Sons Latest
    Edition
    3. Hilton W. Ronald Managerial Accounting, Latest Edition, McGraw-Hill Irwin

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