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    Outline BBA 5th Managerial Accounting

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    Abroo Zulfiqar
    This document outlines the course for Managerial Accounting at the Institute of Banking and Finance, BZU. The course is taught over 30 lectures covering key concepts, cost classification, costing methods, cost behavior analysis, budgeting, and decision making. The objective is for students to understand managerial accounting foundations and applications. Topics will explore contemporary trends and research. Assessment includes a midterm exam, final exam, quizzes, reports, and assignments. Recommended textbooks are also provided.

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    Outline BBA 5th Managerial Accounting

    Uploaded by

    Abroo Zulfiqar
    118 views3 pages
    This document outlines the course for Managerial Accounting at the Institute of Banking and Finance, BZU. The course is taught over 30 lectures covering key concepts, cost classification, costing methods, cost behavior analysis, budgeting, and decision making. The objective is for students to understand managerial accounting foundations and applications. Topics will explore contemporary trends and research. Assessment includes a midterm exam, final exam, quizzes, reports, and assignments. Recommended textbooks are also provided.

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    This document outlines the course for Managerial Accounting at the Institute of Banking and Finance, BZU. The course is taught over 30 lectures covering key concepts, cost classification, costing methods, cost behavior analysis, budgeting, and decision making. The objective is for students to understand managerial accounting foundations and applications. Topics will explore contemporary trends and research. Assessment includes a midterm exam, final exam, quizzes, reports, and assignments. Recommended textbooks are also provided.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    118 views3 pages

    Outline BBA 5th Managerial Accounting

    Uploaded by

    Abroo Zulfiqar
    This document outlines the course for Managerial Accounting at the Institute of Banking and Finance, BZU. The course is taught over 30 lectures covering key concepts, cost classification, costing methods, cost behavior analysis, budgeting, and decision making. The objective is for students to understand managerial accounting foundations and applications. Topics will explore contemporary trends and research. Assessment includes a midterm exam, final exam, quizzes, reports, and assignments. Recommended textbooks are also provided.

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    INSTITUTE OF BANKING AND

    FINANCE,BZU
    Course Outline
    Course Name: Managerial Accounting.
    Course instructor: Syeda Aleena Abbas Gardezi
    Class: BBA (Banking and Finance) 5th Semester Morning.
    Course objective:
    Upon completion of this course, students are expected to be able to:
    • Focus on the foundations of Managerial Accounting, covering the essential concepts in
    consumer behavior.
    • Reflection of contemporary trends in Managerial Accounting.
    • It offers strong practical focus and also covering latest research studies in the field.
    Lecture No: Topics Source
    Lecture 1,2: Key Concepts of Managerial Accounting: Chapter 1
    • What is accounting?
    • Branches of accounting.
    • What is managerial accounting?
    • Who is a manager?
    • How management functions relate with managerial
    accounting.
    • Difference between managerial accounting and financial
    accounting.
    • Importance of managerial accounting.
    Lecture3,4: Managerial accounting and its concept: Chapter 2
    • Nature of managerial accounting.
    • Scope of managerial accounting.
    • Objectives of managerial accounting.
    • Advantages and disadvantages of managerial
    accounting.
    • Limitation of managerial accounting.
    Lecture 5,6: Cost classification for decision making: Chapter 3
    Cost terms, concept and classification:
    • Product cost and period cost.
    • Direct cost and indirect cost.
    • Fixed cost and variable cost.
    • Mixed cost.
    • Sunk cost, opportunity cost and differential cost.
    • Flow of cost in manufacturing enterprises.
    • Statement of cost and goods manufactured and sold.
    Lecture 7,8 Job order costing: Chapter 4
     Cost systems.
     Cost accumulation procedures.
     Job order costing illustrated.
    Lecture 9 Process costing: Chapter 5
    • Comparison of job order and process costing.
    • Average and fifo methods.
    • Schedule to compute equivalent.
    Lecture Cost behavior analysis and use: Chapter 6
    10,11  Types of cost behavior pattern.
     Analysis of mixed cost.
     The contribution format.
     High low method.
    Lecture 12 Article Related to Current Topic.

    Lecture The cost volume- profit relationships: Chapter 7


    13,14 • The basics of cost volume profit analysis.
    • Breakeven analysis.
    • Consideration in choosing a cost structure.
    • Structuring sales commission.
    • The concept of sales mix.
    Lecture 15. Variable costing: a tool for management. Chapter 8
     Absorption and variable costing.
     Income comparison of absorption and variable costing.
     Choosing a costing method.
    Mid-Term Exams

    Lecture 16 Variable costing and tool for management. Chapter 8

    Lecture Activity based costing- aid to decision making: Chapter 9


    17,18 • How costs are treated under activity based costing
    • Designing activity based costing method.
    • Mechanics of activity based costing.
    • Comparison of activity and abc costing.
    • Limitations of activity based costing.
    Lecture Profit planning and control systems: Chapter 10
    19,,20 • Basic framework of budgeting.
    • Preparing the master budget
    • Similarities and differences in the operational budgets
    prepared by manufacturing, servicing, industry,
    merchandise and nonprofit organization.
    • Product line cycle costs.
    • International aspects of budgeting.
    Lecture Standard cost and the balanced scorecard. Chapter 11
    21,22
    Lecture Flexible budgets and overhead analysis. Chapter 12
    23,24
    Lecture 25 Article related to current topic.
    Lecture Relevant cost for decision making. Chapter 13
    26,27
    Lecture Presentation.
    28,29,30

    Books Recommended:
    • RONALD W. HILTON , G RAMESH , MJAYADEV 18th edition
    • GARRISON NOREEN 10TH EDITION.
    • USRY, HAMMER AND MATZ.
    Grading Plan:
    • Mid-term Exam: 30 Marks.
    • Final term exam: 50 Marks
    • Sessional: 20 marks which includes following:
    • Quiz’s 10 marks.
    • Report 5 marks.
    • Assignments 5 marks.

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