SYLLABUS: Managerial Accounting
1. Information about the program
1.1 Institution of higher education
1.2 Faculty
1.3 Department
1.4 Field of study
1.5 Study cycle
1.6 Specialization/Program of study
Babeș-Bolyai University in Cluj-Napoca
Faculty of Economics and Business Administration
Management
Accounting
Bachelor
Management
2. Information about the discipline
Managerial Accounting
ELE0040
Associate professor Alexandra Mutiu, PhD
2.2 Course activities professor
(alexandra.mutiu@econ.ubbcluj.ro)
Associate professor Alexandra Mutiu, PhD
2.3 Seminar activities professor
(alexandra.mutiu@econ.ubbcluj.ro)
2.1 Discipline title
Discipline code
2.4 Year of study
II 2.5 Semester
IV 2.6 Type of assessment
C
2.7 Discipline
regime
3. Total time estimated (hours per semester of teaching)
3.1 Number of hours per week
3 From which: 3.2 course
2
3.3 seminar/laboratory
1
3.4 Total hours of curriculum
42 From which: 3.5 course
28
3.6 seminar/laboratory
14
Time distribution
Study based on textbook, course support, references and notes
Additional documentation in the library, through specialized databases and on the field.
Preparing seminars/laboratories, essays, portfolios and reports.
Tutoring
Examinations
Others activities...................................
3.7 Total hours for individual
study
3.8 Total hours per semester
3.9 Number of credits
58
100
4
Hours
24
14
14
4
2
O
4. Preconditions (if necessary)
4.1 Of curriculum
 Not
4.2 Of skills
the case
Knowing and applying (at a basic level) cost calculation methods and
cost classification

5. Conditions (if necessary)
5.1. For conducting the
course
5.2. For conducting the
seminar/laboratory
• While attending classes students will have their phones on silent mode
or switched off.
• During classes, students will respond to the professor’s requests of
actively participating at debates and answer questions related to the
taught topic.
• Participating at courses is recommended to all students.
• Participating at seminars is recommended to all students.
• At the beginning of each seminar students will be asked to present
homework that was assigned during previous seminars.
• During classes students are encouraged to solve case studies and to
answer questions related to the taught topic.
6. Acquired specific skills
Professional skills
•
•
•
•
•
Carrying out the financial-accounting activity at economic entities level,
public institutions and other non-profit organizations
Applying recording techniques and operational procedures specific to
financial and management accounting
Participating in the development and implementation of software for
financial accounting
Preparing the financial statements, synthesis documents, reporting
statements and analyzes to different bodies as well as analyzes,
summaries, forecasts and economic evaluation
Assisting management in decision making
7. Course objectives (arising from the acquired specific competence grid)
7.1 Discipline’s general objective
• Developing and deepening the
abilities that an accountant
requires in order to compute costs and to take decisions
7.2 Specific objectives
• Approaching some basic controlling concepts, principles,
procedures and rules of managerial accounting;
• Forming the necessary abilities in order to perform
management accounting within economic entities;
• Grounding students’ scientific knowledge towards the
development of sound authentic professional judgment;
• Developing the habit of objective assessment and selfassessment by using proper methods;
• Developing students’ ability to comprehend the complexity of
managerial accounting’s activities;
• Stimulating students’ individual study;
8. Contents
8.1 Course
Teaching methods
The nature, source and purpose of management
information
Cost accounting techniques
Budgeting
Standard costing
Performance measurements and control
Enhanced lecture,
debate
Enhanced lecture,
debate
Enhanced lecture,
debate
Enhanced lecture,
debate
Enhanced lecture,
debate
Observations
2 lecture
6 lectures
2 lectures
2 lectures
2 lectures
References:
1. Hilton R.W., Managerial Accounting – creating value in a dynamic business
environment, McGraw- Hill, 8th Edition, 2009
2. Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J.,
Introduction to Management Accounting, 15 th Edition, Prentice Hall, 2011
8. 2 Seminar/laboratory
Teaching methods
The nature, source and purpose of management
information
Enhanced lecture,
debate
Enhanced lecture,
debate
Enhanced lecture,
debate
Enhanced lecture,
debate
Enhanced lecture,
debate
Cost accounting techniques
Budgeting
Standard costing
Performance measurements and control
Observations
2 lecture
6 lectures
2 lectures
2 lectures
2 lectures
References:
1. Hilton R.W., Managerial Accounting – creating value in a dynamic business
environment, McGraw- Hill, 8th Edition, 2009
Horngren C.T., Sundem G.L., Stratton W.O., Burgstahler D., Schatzberg J.,
Introduction to Management Accounting, 15 th Edition, Prentice Hall, 2011
9. Corroboration / validation of the discipline content according to the expectations coming from
representatives of the epistemic community, of the professional associations and of the representative
employers in the program’s field.
In order to establish the formative contents for this class we considered the educational standards
particular to the field of accounting being issued by the IASB, the ACCA syllabus, as well as the
requirements of national professional bodies (CECCAR) regarding the access to the profession
of certified accountant. The conclusions being reached through debates with representatives of
the business environment, as potential employers in the region where our graduates come from,
were also taken into consideration.
10. Evaluation (assessment)
Type of activity
10.1 Evaluation criteria
10.2 Assessment methods
10.4 Course
• The ability to apply concepts,
A final written exam in the
techniques and methods that were exam session.
covered during the semester
• The ability to analyze companies’ The exam consists in
financial statements and other
solving case studies and
reporting documents and ground answering theoretical
decisions
questions.
• The ability to argue for the
decision being made
Any attempt to fraud or
found fraud during the
written exam is sanctioned
through failure to pass the
exam and the student can be
expelled.
10.3 Percentage
in the final
grade
60%
• Active participation in debates
10.5
Seminar/laboratory
Students will be graded
during the semester when
engaging in discussions in a
constructive manner. A
minimum of three
interventions is required in
order to obtain the
maximum points for this
activity.
10%
• The ability to understand
Students will be graded
concepts, techniques and
during the semester when
methods that were covered
solving exercises (at the
during the semester
blackboard), when engaging
into discussions in a
• The ability to apply concepts,
techniques and methods that were constructive manner, when
offering well grounded
covered during the semester
answers as well as when
• The ability to argue and asses
their own and others arguments turning in homework
assigned during previous
seminars.
30%
10.6 Minimum standard of performance
• The ability to understand and apply concepts, techniques and methods that were covered for
the course and seminar
Date of completion
Signature of the course professor
Signature of the seminar professor
07.09.2012
Mutiu Alexandra Ileana
Mutiu Alexandra Ileana
Department’s approval date
............................................
Head of Department’s Signature
..............................................................