MAN321 Managerial Accounting

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Course Code Course Title Weekly Hours* ECTS Weekly Class Schedule
T P
MAN321 Managerial Accounting 3 2 6 Tue 9:00-10:50 Thu 9:00-9:50
Prerequisite MAN231 It is a prerequisite to
Lecturer Office Hours / Room / Phone

Currently not available

E-mail
Assistant - Assistant E-mail saydin@student.ius.edu.ba
Course Objectives The course introduces the students to the design of accounting procedures and systems that support managerial planning and control of operations. By taking this course students develop the ability to collect, analyze, and communicate quantitative and non-quantitative information to assist management in making more effective planning and control decisions.
Textbook Main reading: Horngren, Harrison, Oliver: Accounting, 9th edition, Pearson, 2012. Supplementary readings: Horngren, Datar, Rajan: Cost Accounting A Managerial Emphasis, 14th edition, Pearson, 2012. Garrison, Noreen, Brewer: Managerial Accounting, 12th edition, McGraw-Hill/Irwin, 2008.
Learning Outcomes After successful  completion of the course, the student will be able to:
  1. Apply managerial accounting and its objectives in a way that demonstrates a clear understanding of ethical responsibilities.
  2. Prepare various costing schedules where an analysis of cost classification, behavior, and type is completed.
  3. Apply and analyze different types of activity-based management tools through the preparation of estimates.
  4. Perform cost variance analysis and demonstrate the use of standard costs in flexible budgeting.
  5. Prepare analyses of various special decisions, using relevant costing and benefits.
Teaching Methods Open class discussions with real-life - examples, active tutorial sessions for engaged learning and continuous feedback on progress, team assignments, quizzes, team projects that involve theoretical and practical segments.
WEEK TOPIC REFERENCE
Week 1 Introductory Lecture
Week 2 Introduction to managerial accounting Chapter 16
Week 3 Job order and process costing Chapter 17
Week 4 Activity-based costing and other cost management tools Chapter 18
Week 5 CVP analysis Chapter 19
Week 6 Short-term business decisions Chapter 20
Week 7 Capital investment decisions and time value of money Chapter 21
Week 8 Midterm exam Chapter 22
Week 9 The master budget and responsibility accounting Chapter 22
Week 10 Flexible budgets and standard costs Chapter 23
Week 11 Performance evaluation and the balanced scorecard Chapters 24
Week 12 Relevant cost for decision making Chapter 13
Week 13 Statement of cash flow Chapter 15
Week 14 Partnerships Chapter P
Week 15 Group Project Presentation
Assessment Methods and Criteria Evaluation Tool Quantity Weight Alignment with LOs
Final Exam 1 40 1,2,3,5
Semester Evaluation Compenents
Quizzes 4 10 2,5
Midterm Exam 1 30 1,2,3,5
Group Project 2 20 3,5
***     ECTS Credit Calculation     ***
 Activity Hours Weeks Student Workload Hours Activity Hours Weeks Student Workload Hours
Lecture Hours 3 15 45 Quizzes 5 2 10
Home Study 3 15 45 Midterm Exam Study 18 1 18
Tutorials 1 14 14 Final Exam Study 18 1 18
        Total Workload Hours = 150
*T= Teaching, P= Practice ECTS Credit = 6
Course Academic Quality Assurance: Semester Student Survey Last Update Date: 04/03/2020
QR Code for https://ecampus.ius.edu.ba/course/man231-financial-accounting

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