The Islamic University – Gaza
Faculty of Commerce
Department of Accounting
Academic Year 2013/2014
Second Semester
Mr. Mahmood Ashoor
Course’s Title: Management Accounting (ACTE 3304)
Instructor’s E-mail: maashour@iugaza.edu.ps
Place & Time of Lecture:
Section 201: Saturday, Monday, & Wednesday from 01:00 p.m. till 02:00 p.m., Hall L312.
Instructor’s Office Hours:
Saturday, Monday, & Wednesday from 11:00 a.m. till 12:00 p.m.
Sunday & Tuesday from 11:00 a.m. till 12:30 p.m.
Course’s Description:
This course emphasizes on the analysis of financial and non-financial data for the
purpose of providing relevant information to decision makers. It is based upon the concepts
and basics that were introduced in Cost Accounting I. This course will introduce the CVP
Analysis, Budgeting Process, Capital Budgeting, and Segment Reporting concepts among
others.
Course’s Learning Objectives:
After finishing this course, the student should be able to:
1) Understand the importance of Managerial Accounting Information Systems.
2) Understand the different classifications of costs and how each could be used in the
decision making process.
3) Understand the concept of Cost-Volume-Profit analysis.
4) Understand how to anticipate future strengths & weaknesses by the use of budgeting.
5) Understand how to evaluate the performance of different departments & managers.
6) Understand how to use available information in the decision making process.
7) Understand how to evaluate the viability of investment projects using capital budgeting
techniques.
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Course’s Topics:
Week
1
2-3
4-6
7-9
10 - 11
12 - 14
15 - 16
Topic
Introduction to Management Accounting
Introduction to Cost Concepts
Cost-Volume-Profit Analysis
Budgeting
Segment Reporting
Relevant Costs for Decision Making
Capital Budgeting
References:
Main Reference
Charles T. Horngren, Gary L. Sundem, William O. Stratton, Jeff Schatzberg and Dave
Burgstahler, Introduction to Management Accounting, 15th ed., Prentice Hall, 2012.
Additional References
 Ahmed Riahi-Belkaoui, Behavioral Management Accounting, Electronic Book,
2001. (Library Code: 658.1511)
 Ray H. Garrison, Eric W. Noreen, and Peter C. Brewer, Managerial Accounting, 13th
Edition, McGraw-Hill, 2010.
Evaluation:
Method
Assignments
Quizzes
Presentation
Mid-term Examination
Final Examination
Percentage from Total Mark
10 %
10 %
10 %
20 %
50 %
Notes:
 Assignments, Quizzes, and Reports submission, management, and grading will be
through the Moodle learning system.
 Please be aware that late submissions of Assignments and Reports will be penalized.
 Please be aware that missing the mid-term exam will be penalized by the deduction of
10 marks unless an acceptable justification is submitted with supporting documents.
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