ADA University
School of Business
1. Course Information
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ACCT 3500, Managerial Accounting and 6 ECTS
Fall, 2023
Instructor name and email: Mehriban Ahmadova; mahmadova@ada.edu.az
Office & Office hours: D123, (Monday 10.30-12.00, 13.00-14.00).
Program: BBA
Position in curriculum: major course
Classroom:
o CRN10263: A210
o CRN10265: A210
o CRN10527: E111
Class schedule:
o CRN10263: Tuesday & Thursday 8.30-9.45
o CRN10265: Tuesday & Thursday 10.00-11.15
o CRN10527: Tuesday & Thursday 11.30-12.45
Pre-requisite: Students must have successfully completed ACCT1200 Financial Accounting.
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2. Course Description
This course explores the role of accounting in the management of organizations and the
development and application of management accounting concepts and techniques with emphasis
on practical applications, critical appraisal, contemporary approaches and international
perspectives. It also provides students with a practical approach to using management
accounting techniques and analysis in business decision making in their future working lives.
3. Course Learning objectives
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Course Objective
Introduce students to the basic
concepts
of
management
accounting techniques
Enable students to evaluate and
apply a range of accounting
techniques for costing, decisionmaking, planning and control
Enable students to assess the
strengths and limitations of
management
accounting
approaches in practice
Assessment
Contributes to Program Objectives
Quizzes, Mid- 1, 3, 4
term
and
Final exam
Quizzes, Mid- 1, 3, 4
term
and
Final exam
Quizzes, Mid- 1, 3, 4
term
and
Final exam
BBA Program Learning Objectives
1. Exhibit competency in applying business knowledge.
2. Critically evaluate business problems and recommend innovative and sustainable solutions.
3. Apply quantitative reasoning skills to make data-driven business decisions.
4. Demonstrate business professionalism and team work, effectively present ideas orally,
visually and in writing.
5. Understand local and regional marketplace.
4. Course Literature
Course Text
Garrison, Ray H., et a (2020) Managerial Accounting 17th ed., McGraw Hill, ISBN-13: 9781260247787
Additional Textbook
Openstax (opensource), Principles of Accounting Vol. 2: Managerial Accounting ISBN-13: 978-1947172-60-9
https://openstax.org/details/books/principles-managerial-accounting
5. Assessment
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Assessment tool
Homework
assignments
Class participation
Mid-term examination
Final examination
Weight
15%
Due date
Throughout the course
Type
Individual
15%
30%
40%
Throughout the course
8th week
Final exam week
Individual
Individual
Individual
Description
Homework assignments:
After each lecture students will be assigned homework, including but not limited to reading
assignments, problem solving and practice quizzes.
Class participation
Class participation will be evaluated based on the following criteria and grading system:
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· comes to class prepared
· contributes readily to the conversation but doesn’t dominate
· makes thoughtful contributions that advance the conversation
· shows interest in and respect for others’ views;
· participates actively in small groups.
· comes to class prepared and makes thoughtful comments when called upon
· contributes occasionally without prompting:
· shows interest in and respect for others’ views;
· participates actively in small groups.
· generally comes to class prepared
· participates in discussion, but may talk too much, make rambling or tangential
contributions, continually interrupt the instructor with digressive questions,
· bluff their way when unprepared, or otherwise dominate discussions
· not acknowledge cues of annoyance from instructor or other students
· comes to class prepared
· does not voluntarily contribute to discussions
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· gives only minimal answers when called
· shows interest in the discussion, listens attentively and take notes
· comes to class but has not prepared
· does not voluntarily contribute to discussions
· unlikely to be able to contribute usefully even when called to do so
· comes to class but has not prepared
· may be disruptive
· may have a negative impact on others in the group
Mid-term and Final examinations:
Exams are scheduled to be 90 minutes (mid-term) and 120 minutes (final) in duration and will
comprise of true/false, multiple choice, short open-ended questions and short case type
questions. Questions can be analytical and computational or both. Final exam will be
comprehensive and will include questions from topics taught during teaching weeks before the
mid-term exam.
Grading Scale
The following scale will be used for assessing your work, as outlined by ADA BA Regulations.
Your final course grade is the sum of the points you score on each of the assignments (grading
components) multiplied by their relative weight.
Letter grade
A
AB+
B
BC+
C
CD+
D
F
%
94 – 100%
90 – 93%
87 – 89%
83 – 86%
80 – 82%
77 – 79%
73 – 76%
70 - 72%
67 - 69 %
60- 66 %
0 - 59%
Description
Excellent to outstanding performance
Excellent performance in most respect
Very good performance
Good performance
Good performance overall, but with some weaknesses
Satisfactory to good performance
Satisfactory performance
Adequate evidence of learning
Evidence of learning
Some evidence of learning
Poor performance
Attendance
Attendance will be regularly monitored. Students who miss more than 7 lectures will fail the
course based on administrative rules. You do not have to email the instructor about reasons of
your absences. Please note that unless there are more than 7 absences, attendance will not affect
the final grade.
Punctuality:
Please keep in mind that punctuality is of the essence in this course. The lectures are meant to
start as per schedule, therefore even one minute of delay will be considered as “late” (25% of
attendance value). This means that if a student is late four times, it will be equal to one absence.
Students coming 5 minutes after the start of the lecture will be marked as absent.
6. Schedule1
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This tentative schedule is subject to changes, which will be announced in advance.
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Teaching
week
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Topic
Reading
Introduction to Managerial
Accounting
Cost concepts
Job order costing
Process costing
Cost-Volume-Profit Relationships
Variable Costing and Segment
Reporting
Activity Based Costing
Midterm
Master Budgeting
Flexible Budgets
Standard Costs and Variances
Decentralized organizations
Differential Analysis
Capital Budgeting Decisions
Statement of Cash Flows
Financial Statement Analysis
Final exam
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 1-7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
7. Student code of ethics
All students are required to uphold and embody the requirements and principles stated in the
ADA Honor Code. You are responsible for reading the Honor Code in detail and obey it at all
times during the course of your studies at ADA, as it is an institutional document which applies
to all classes and other activities at ADA University.
8. Other
Students are responsible to stay up-to-date with any information provided during lectures, by
emails and announcements on the Blackboard.
Email correspondence etiquette
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Title of an email: always include a brief title of your email (example: appointment)
CRN: always indicate your CRN in your email.
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