MBA501 Financial and Managerial Accounting
MBA501 Financial and Managerial Accounting
Syllabus | International University of Sarajevo - Last Update on Jan 01, 2026
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Management
Šejma Aydin
Course Lecturer
Course Objectives
This course introduces key financial and managerial accounting concepts essential for strategic business decision-making. Students learn to analyze and interpret financial statements, assess profitability and risk, and apply managerial tools such as costing, CVP analysis, and capital budgeting. Real-world cases and data are used to connect accounting principles with practical business applications.
Learning Outcomes
After successful completion of the course, the student will be able to:
Course Materials
Required Textbook
Easton, P. D., Halsey, R. F., McAnally, M. L., Kulp, S. L., & Dragoo, M. R. (2025). Financial & managerial accounting for MBAs (7th ed.). Cambridge Business Publishers.
Additional Literature
HandoutsTeaching Methods
Open class discussions with real-life - examples
Assignments
Team projects and case studies that involve theoretical and practical segments.
Weekly Topics
| Week | Topic | Readings / References |
|---|---|---|
| 1 | Introduction | Introduction |
| 2 | Introduction to Financial Accounting | Chapter 1 |
| 3 | Introducing Financial Statements | Chapter 2 |
| 4 | Transactions, Adjustments and Financial Statements | Chapter 3 |
| 5 | Assignment | |
| 6 | Analyzing and Interpreting Financial Statements | Chapter 4 |
| 7 | Financial Statements Forecasting & Using Financial Statements for Valuation | Chapter 12 & 13 |
| 8 | Midterm exam | |
| 9 | Introduction to Managerial Accounting | Chapter 14 |
| 10 | Cost Definitions, Behavior, and Estimation | Chapter 15 |
| 11 | Assignment 2 | |
| 12 | CVP Analysis and Planning | Chapter 16 |
| 13 | Using Relevant Costs and Differential Analysis for Decision Making | Chapter 17 |
| 14 | Decision Making: Pricing & Product Cost Management | Chapter 21 |
| 15 | Presentations |
Course Schedule (All Sections)
| Section | Type | Day 1 | Venue 1 | Day 2 | Venue 2 |
|---|---|---|---|---|---|
| MBA501.1 | Course | Monday 17:00 - 19:50 | B F1.2 - Class/ECON Lab | - | - |
Office Hours & Room
| Day | Time | Office | Notes |
|---|---|---|---|
| Monday | 14:00 - 17:00 | B F1.30 | |
| Wednesday | 15:00 - 17:00 | B F1.30 |
Assessment Methods and Criteria
Assessment Components
Final Exam
AI: Not AllowedAlignment with Learning Outcomes : 4 5 6
Midterm exam
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3
Term project and presentation
AI: Not AllowedAlignment with Learning Outcomes : 2 5
Assignments
AI: Not AllowedAlignment with Learning Outcomes : 1 2 4 5 6
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)
Assignments
24 hours ⏳ (4 week × 6 h)
Midterm exam study
28 hours ⏳ (7 week × 4 h)
Final exam study
28 hours ⏳ (7 week × 4 h)
Project
25 hours ⏳ (1 week × 25 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 [MBA501] 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 Jan 01, 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 | |||||||||
| MBA501 | Financial and Managerial Accounting | 3 | 0 | 6 | Monday 17:00 - 19:50 | |||||
| Prerequisite | None | It is a prerequisite to | - | |||||||
| Lecturer | Šejma Aydin | Office Hours / Room / Phone | Monday: 14:00-17:00 Wednesday: 15:00-17:00 |
|||||||
| saydin@ius.edu.ba | ||||||||||
| Assistant | Assistant E-mail | |||||||||
| Course Objectives | This course introduces key financial and managerial accounting concepts essential for strategic business decision-making. Students learn to analyze and interpret financial statements, assess profitability and risk, and apply managerial tools such as costing, CVP analysis, and capital budgeting. Real-world cases and data are used to connect accounting principles with practical business applications. | |||||||||
| Textbook | Easton, P. D., Halsey, R. F., McAnally, M. L., Kulp, S. L., & Dragoo, M. R. (2025). Financial & managerial accounting for MBAs (7th ed.). Cambridge Business Publishers. | |||||||||
| 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, assignments, team projects and case studies that involve theoretical and practical segments. | |||||||||
| Teaching Method Delivery | Face-to-face | Teaching Method Delivery Notes | ||||||||
| WEEK | TOPIC | REFERENCE | ||||||||
| Week 1 | Introduction | Introduction | ||||||||
| Week 2 | Introduction to Financial Accounting | Chapter 1 | ||||||||
| Week 3 | Introducing Financial Statements | Chapter 2 | ||||||||
| Week 4 | Transactions, Adjustments and Financial Statements | Chapter 3 | ||||||||
| Week 5 | Assignment | |||||||||
| Week 6 | Analyzing and Interpreting Financial Statements | Chapter 4 | ||||||||
| Week 7 | Financial Statements Forecasting & Using Financial Statements for Valuation | Chapter 12 & 13 | ||||||||
| Week 8 | Midterm exam | |||||||||
| Week 9 | Introduction to Managerial Accounting | Chapter 14 | ||||||||
| Week 10 | Cost Definitions, Behavior, and Estimation | Chapter 15 | ||||||||
| Week 11 | Assignment 2 | |||||||||
| Week 12 | CVP Analysis and Planning | Chapter 16 | ||||||||
| Week 13 | Using Relevant Costs and Differential Analysis for Decision Making | Chapter 17 | ||||||||
| Week 14 | Decision Making: Pricing & Product Cost Management | Chapter 21 | ||||||||
| Week 15 | Presentations | |||||||||
| Assessment Methods and Criteria | Evaluation Tool | Quantity | Weight | Alignment with LOs | AI Usage |
| Final Exam | 1 | 30 | 4,5, 6 | Not Allowed | |
| Semester Evaluation Components | |||||
| Midterm exam | 1 | 30 | 1,2,3 | Not Allowed | |
| Term project and presentation | 2 | 20 | 2,5, | Not Allowed | |
| Assignments | 2 | 20 | 1,2,4,5, 6 | Not Allowed | |
| *** ECTS Credit Calculation *** | |||||
| Activity | Hours | Weeks | Student Workload Hours | Activity | Hours | Weeks | Student Workload Hours | |||
| Lecture hours | 3 | 15 | 45 | Assignments | 6 | 4 | 24 | |||
| Midterm exam study | 4 | 7 | 28 | Final exam study | 4 | 7 | 28 | |||
| Project | 25 | 1 | 25 | 0 | ||||||
| 0 | ||||||||||
| Total Workload Hours = | 150 | |||||||||
| *T= Teaching, P= Practice | ECTS Credit = | 6 | ||||||||
| Course Academic Quality Assurance: Semester Student Survey | Last Update Date: 29/01/2026 | |||||||||