Scribd
Upload
34 views2 pages

Management Accounting Course Content

This course outline summarizes a Principles of Management Accounting course. The course introduces basic managerial accounting concepts to help managers with planning, decision-making, and control. It covers cost terminology, product cost accumulation methods, and using cost information for strategic decision-making. The course objectives are to develop an understanding of differences between financial and managerial accounting, calculating costs in job order and process systems, cost behavior analysis, activity-based costing, budgets, standard costing, and the role of ethics. Instruction uses lectures, in-class examples, and self-study problems. Students will be evaluated based on quizzes, a midterm exam, class participation, and a final exam.

Uploaded by

M Abdus Shaheed Miah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
34 views2 pages

Management Accounting Course Content

This course outline summarizes a Principles of Management Accounting course. The course introduces basic managerial accounting concepts to help managers with planning, decision-making, and control. It covers cost terminology, product cost accumulation methods, and using cost information for strategic decision-making. The course objectives are to develop an understanding of differences between financial and managerial accounting, calculating costs in job order and process systems, cost behavior analysis, activity-based costing, budgets, standard costing, and the role of ethics. Instruction uses lectures, in-class examples, and self-study problems. Students will be evaluated based on quizzes, a midterm exam, class participation, and a final exam.

Uploaded by

M Abdus Shaheed Miah
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
You are on page 1/ 2

COURSE OUTLINE AND SYLLABUS FOR

PRINCIPLES OF MANAGEMENT ACCOUNTING (ACCT 130)

Course Introduction
Principles of Management Accounting is a foundation level course in accounting. Basic
managerial accounting concepts are introduced to aid managers effectively manage their key
responsibilities of planning, decision-making and controling. Basic cost terminologies and
concepts are introduced before studying product cost accumulation methods and other modern
costing techniques. The emphasis in this course is the use and importance of cost information for
decision-making purposes. Only by understanding how much things cost can managers
effectively and strategically reach decisions and evaluate results in today’s competitive market.
From the evaluation of past results, your role as a manager would then be to plan and control
future activities; hence, the course will then cover the use of cost accounting information for
management decision-making including the role of budgeting as a management control tool.

Course Objectives
The objective of the course is to ensure that students develop a functional knowledge of basic
managerial accounting principles. This will include:

(a) An understanding of the differences between financial and managerial accounting,


(b) The ability to calculate costs in both a job order and process cost accounting system and
understand the cost flow,
(c) An understanding of the types of costs and how they behave in order to conduct cost-volume-
profit analyses,
(d) An understanding of the role and purpose of activity based costing for decision making
purposes including the ability to calculate costs under an ABC system,
(e) An understanding of the different types of budgets and the ability to prepare budgets and
flexible budgets
(f) The ability to perform standard cost variance analyses and fixed and variable overhead
variance analyses and interpret these results,
(g) Understand the role of ethics in managerial accounting decision-making

Instructional methodology
The course will consist of a series of lectures. You are expected to come to class prepared and
participate in the discussions. Large amounts of materials will be covered quickly and each
session builds on previous ones. It is therefore important for you to remain current and master the
basic concepts early in the course in order to grasp the more difficult ones later on in the course.
Success in mastering managerial accounting concepts is greatly enhanced by solving practical
problems. You will only benefit from class discussions if you have first attempted to solve some
problems on your own. Do not approach the course with the attitude of memorizing rules or
particular solution techniques. We will provide in-class examples and self-study problems that are
designed to help you understand and apply the key concepts. Examination questions will test your
understanding of those concepts, but by posing problems or conceptual questions that differ from
those that you have seen before.

Course Material:
Managerial Accounting, 12th edition, Garrison, Noreen, & Brewer, McGraw Hill.

Attendance Requirements:
Regular attendance is required in this course. CP and attendance together count for 10% of the
final grade. Up to 5 absences will not result in any grade loss. However, absences exceeding this
will result in a proportionate reduction in marks.

Course Evaluation

Quizzes (Lowest scoring quiz will be dropped) 15%


Midterm Exam 35%
Class Participation and Attendance 10%
Final Exam 40%

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy