MAN321 Managerial Accounting
MAN321 Managerial Accounting
Syllabus | International University of Sarajevo - Last Update on Mar 03, 2026
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Management
Edo Omerčević
Course Lecturer
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.
Learning Outcomes
After successful completion of the course, the student will be able to:
Course Materials
Required Textbook
Main reading: Braun, Tietz: Managerial Accounting, 6th edition, Pearson, 2021.
Additional Literature
Garrison, Noreen, Brewer: Managerial Accounting, 12th edition, McGraw-Hill/Irwin, 2008.Teaching Methods
Open class discussions with real-life - examples
Active tutorial sessions for engaged learning and continuous feedback on progress
Team assignments
Tests
And team projects that involve theoretical and practical segments.
Weekly Topics
| Week | Topic | Readings / References |
|---|---|---|
| 1 | Introductory Lecture | |
| 2 | Introduction to managerial accounting | Chapter 1 |
| 3 | Building blocks of managerial accounting | Chapter 2 |
| 4 | Job Costing | Chapter 3 |
| 5 | Test 1 | |
| 6 | ABC | Chapter 4 |
| 7 | Process costing | Chapter 5 |
| 8 | Midterm exam | |
| 9 | Cost Behavior | Chapter 6 |
| 10 | CVP analysis | Chapter 7 |
| 11 | Relevant costs for short-term decisions | Chapter 8 |
| 12 | Test 2 | |
| 13 | The master budget | Chapters 9 |
| 14 | Performance evaluation | Chapter 10 |
| 15 | Group Project Presentation |
Course Schedule (All Sections)
| Section | Type | Day 1 | Venue 1 | Day 2 | Venue 2 |
|---|---|---|---|---|---|
| MAN321.1 | Course | Tuesday 09:00 - 11:50 | B F1.9 | - | - |
| MAN321.1 | Tutorial | Monday 10:00 - 10:50 | B F2.17 | Wednesday 14:00 - 14:50 | B F1.9 |
Office Hours & Room
| Day | Time | Office | Notes |
|---|---|---|---|
| Monday | 15:00 - 16:00 | B F1.12 | |
| Wednesday | 12:00 - 13:00 | B F1.12 | |
| Thursday | 12:00 - 13:00 | B F1.12 | |
| Friday | 16:00 - 17:00 | B F1.12 | For Postgraduate students only |
Assessment Methods and Criteria
Assessment Components
Final Exam
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3 4 5
Test
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3 5
Midterm Exam
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3
Group Project & Presentation
AI: Not AllowedAlignment with Learning Outcomes : 1 2.3 4 5
Attendance & Participation
AI: Not AllowedAlignment with Learning Outcomes : 1 2.3 4 5
IUS Grading System
| Grading Scale | IUS Grading System | IUS Coeff. | Letter (B&H) | Numerical (B&H) |
|---|---|---|---|---|
| 0 - 44 | F | 0 | F | 5 |
| 45 - 54 | E | 1 | ||
| 55 - 64 | C | 2 | E | 6 |
| 65 - 69 | C+ | 2.3 | D | 7 |
| 70 -74 | B- | 2.7 | ||
| 75 - 79 | B | 3 | C | 8 |
| 80 - 84 | B+ | 3.3 | ||
| 85 - 94 | A- | 3.7 | B | 9 |
| 95 - 100 | A | 4 | A | 10 |
Late Work Policy
Information about late submission policies will be shared during class and posted in this section. Please check back for official guidelines.
ECTS Credit Calculation
📚 Student Workload
This 6 ECTS credit course corresponds to 150 hours of total student workload, distributed as follows:
Lecture Hours
45 hours ⏳ (15 week × 3 h)
Tutorials
30 hours ⏳ (15 week × 2 h)
Tests Study
30 hours ⏳ (2 week × 15 h)
Midterm Exam Study
15 hours ⏳ (1 week × 15 h)
Final Exam Study
15 hours ⏳ (1 week × 15 h)
Group project & Presentation
15 hours ⏳ (1 week × 15 h)
150 Total Workload Hours
6 ECTS Credits
Course Policies
Academic Integrity
All work submitted must be your own. Plagiarism, cheating, or any form of academic dishonesty will result in disciplinary action according to university policies. When in doubt about citation practices, consult the instructor.
Attendance Policy
Students are expected to adhere to the attendance requirements as outlined in the International University of Sarajevo Study Rules and Regulations. Excessive absences, whether excused or unexcused, may impact academic performance and eligibility for assessment. Mandatory sessions (e.g., labs, workshops) require attendance unless formally exempted. For detailed policies on absences, documentation, and penalties, please refer to the official university regulations.
Technology & AI Policy
Laptops/tablets may be used for note-taking only during lectures. Phones should be silenced and put away during all class sessions. Audio/video recording requires prior permission from the instructor.
Artificial Intelligence (AI) Usage: The use of AI tools (e.g., ChatGPT, Copilot, Gemini) varies by assessment component. Please refer to the AI usage indicator next to each assessment item in the Assessment Methods and Criteria section above. Submitting AI-generated content as your own work, where AI is not explicitly allowed, constitutes an academic integrity violation.
Communication Policy
All course-related communication should occur through official university channels (institutional email or SIS). Emails should include [MAN321] in the subject line.
Academic Quality Assurance Policy
Course Academic Quality Assurance is achieved through Semester Student Survey. At the end of each academic year, the institution of higher education is obliged to evaluate work of the academic staff, or the success of realization of the curricula.
Learning Tips
Be prepared to contribute thoughtfully during class discussions, labs, or collaborative work. Active participation deepens understanding and encourages critical thinking.
Complete assigned readings or prep materials before class. Take notes, highlight key ideas, and jot down questions. Aim to grasp core concepts and their applications—not just facts.
Use course frameworks or methodologies to analyze problems, case studies, or projects. Begin early to allow time for reflection and refinement. Seek feedback to improve your work.
Don’t hesitate to reach out when something is unclear. Use office hours, discussion boards, or peer networks to clarify concepts and stay on track.
Syllabus Last Updated on Mar 03, 2026 | International University of Sarajevo
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Referencing Curricula Print this page
| Course Code | Course Title | Weekly Hours* | ECTS | Weekly Class Schedule | ||||||
| T | P | |||||||||
| MAN321 | Managerial Accounting | 3 | 2 | 6 | ||||||
| Prerequisite | MAN231 | It is a prerequisite to | - | |||||||
| Lecturer | Edo Omerčević | Office Hours / Room / Phone | Monday: 11:00-12:00 , 15:00-16:00 Wednesday: 12:00-13:00 Thursday: 12:00-13:00 Friday: 16:00-17:00 For Postgraduate students only |
|||||||
| eomercevic@ius.edu.ba | ||||||||||
| Assistant | Anes Kadić | Assistant E-mail | akadic@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: Braun, Tietz: Managerial Accounting, 6th edition, Pearson, 2021. | |||||||||
| Additional Literature |
|
|||||||||
| Learning Outcomes | After successful completion of the course, the student will be able to: | |||||||||
|
||||||||||
| Teaching Methods | Open class discussions with real-life - examples, active tutorial sessions for engaged learning and continuous feedback on progress, team assignments, tests, and team projects that involve theoretical and practical segments. | |||||||||
| Teaching Method Delivery | Face-to-face | Teaching Method Delivery Notes | ||||||||
| WEEK | TOPIC | REFERENCE | ||||||||
| Week 1 | Introductory Lecture | |||||||||
| Week 2 | Introduction to managerial accounting | Chapter 1 | ||||||||
| Week 3 | Building blocks of managerial accounting | Chapter 2 | ||||||||
| Week 4 | Job Costing | Chapter 3 | ||||||||
| Week 5 | Test 1 | |||||||||
| Week 6 | ABC | Chapter 4 | ||||||||
| Week 7 | Process costing | Chapter 5 | ||||||||
| Week 8 | Midterm exam | |||||||||
| Week 9 | Cost Behavior | Chapter 6 | ||||||||
| Week 10 | CVP analysis | Chapter 7 | ||||||||
| Week 11 | Relevant costs for short-term decisions | Chapter 8 | ||||||||
| Week 12 | Test 2 | |||||||||
| Week 13 | The master budget | Chapters 9 | ||||||||
| Week 14 | Performance evaluation | Chapter 10 | ||||||||
| Week 15 | Group Project Presentation | |||||||||
| Assessment Methods and Criteria | Evaluation Tool | Quantity | Weight | Alignment with LOs | AI Usage |
| Final Exam | 1 | 35 | 1,2,3,4,5 | Not Allowed | |
| Semester Evaluation Components | |||||
| Test | 2 | 10 | 1,2,3,5 | Not Allowed | |
| Midterm Exam | 1 | 30 | 1,2,3 | Not Allowed | |
| Group Project & Presentation | 1 | 15 | 1,2.3,4,5 | Not Allowed | |
| Attendance & Participation | 1 | 10 | 1,2.3,4,5 | Not Allowed | |
| *** ECTS Credit Calculation *** | |||||
| Activity | Hours | Weeks | Student Workload Hours | Activity | Hours | Weeks | Student Workload Hours | |||
| Lecture Hours | 3 | 15 | 45 | Tutorials | 2 | 15 | 30 | |||
| Tests Study | 15 | 2 | 30 | Midterm Exam Study | 15 | 1 | 15 | |||
| Final Exam Study | 15 | 1 | 15 | Group project & Presentation | 15 | 1 | 15 | |||
| Total Workload Hours = | 150 | |||||||||
| *T= Teaching, P= Practice | ECTS Credit = | 6 | ||||||||
| Course Academic Quality Assurance: Semester Student Survey | Last Update Date: 27/03/2026 | |||||||||