‫رؤية ورسالة الكلية‬
‫رؤية الكلية‪:‬‬
‫أن تكون كلية إدارة األعمال بجامعة حورس مؤسسة علمية رائدة متميزة تعليميا ً وبحثيا ً على المستويين المحلي واإلقليمي‪،‬‬
‫وأن تكون قادرة على الوفاء بمسئولياتها المجتمعية‪.‬‬
‫رسالة الكلية‪:‬‬
‫كلية إدارة األعمال بجامعة حورس مؤسسة تعليمية بحثية خاصة تسعى من خالل برامجها وتخصـصـاتها العلمية إلى تأهيل‬
‫طالبها بالمعارف المعاصـرة واألخالقيات المهنية في مجال العلوم اإلدارية والمحاسبية والمالية واالقتصادية ذات العالقة‬
‫بمتطلبات سوق العمل في مجاالت اإلنتاج والخدمات على المستويين المحلي واإلقليمي‪.‬‬
Quality Assurance Unit
Course Specification
Managerial Accounting Specification
University:
Horus University in Egypt
Faculty:
Faculty of Business Administration
Department:
Accounting
1) Course Data:
Course Code
: ACCT. 404
Course Title
: Managerial Accounting
Level / Semester
: Level 4 / Semester (1)
Specialization
: All program.
Number of Credit Hours
: 3 hrs.
Lecture
: 2 hrs.
Practical
: 1 hr.
2) Course Objective: This course aimed to make the students able to organize and analyze
the accounting information for managerial purposes (planning, control, problem solving and
decision-making purposes) and prepare accounting reports for internal users, mainly managers,
in manufacturing, merchandising and service organizations.
3) Intended Learning Outcomes (ILO's):
a- Knowledge and understanding:
By the end of this course, the student should be able to:
a1
Identify the distinctive features and Differences between Managerial Accounting and
other branches of Accounting (A2)
a2
Describe the connections between Managerial Accounting and other social sciences.
(A12)
a3
Recognize the responsibility accounting systems (A14)
a4
Understand the "cost-volume-profit" relationship and break-even point. (A5)
a5
Understand The Master budget and know Capital Budgeting Decisions (A11)
Quality Assurance Unit
Course Specification
b- Intellectual skills:
By the end of this course, the student should be able to:
b1
Interpret the relationships between cost, sales volume, and profit, and interpret a
cost-volume-profit (CVP) graph and a profit graph (B14)
b2
Analyze the relevant costs and present it for the mangers to make a rational
Decisions (B15)
b3
Analyze and apply the scientific methods of thinking and deductive reasoning on
Differential Analysis and how to make the best decision (B1)
b4
Incorporate positive treatment into dealing with Decision Analysis and choose the
best one (B6)
b5
Differentiate between the master budget and the flexible budget (B5)
c- Professional and practical skills:
By the end of this course, the student should be able to:
c1
Prepare a cost-volume- profit (CVP)analysis (C6)
c2
Apply the relevant costs and present it for the mangers to make a rational
Decisions (C10)
c3
Prepare Master, Flexible Budgets, feasibility studies and differential analysis. (C12)
c4
Interpret and assess managerial reports in a scientific manner. (C13)
c5
Validate the accuracy of various information sources in decision making (C5)
d- General skills:
By the end of this course, the student should be able to:
Quality Assurance Unit
Course Specification
d1
Practice continuous self-learning, cognitive and intellectual development. (D4)
d2
Effective use of problem-solving techniques on both personal and organizational
levels. (D5)
d3
Display, Present and manage discussion effectively (D6)
4) Course Contents:
Number of
Hours
Lecture
Practical
3
2
1
3
2
1
3
2
1
Ch2: Cost – Volume – Profit
Relationships
3
2
1
3
2
1
Ch3: Budgetary Planning
3
2
1
3
2
1
3
2
1
10th week
3
2
1
11th week
3
2
1
3
2
1
The week
Topic
1st week
2ed week
Ch1 Managerial Accounting:
An Overview
3ed week
4th week
5th week
6th week
7th week
Mid Term Exams
8th week
9th week
Ch3: Budgetary Planning
th
12 week
Ch4: Differential Analysis
The key to Decision Making
13th week
14th week
3
2
1
Ch5: Capital Budgeting
Decisions
3
2
1
Total
39
26
13
Quality Assurance Unit
Course Specification
5) Teaching and Learning Methods:
Learning outcomes
Teaching and learning
methods
Knowledge &
understanding
✓
✓
✓
Direct learning
Discussion
Blended learning
Intellectual
skills
✓
Practical skills
✓
✓
6)Teaching and Learning Methods for Disables:
*Academic advising.
*Extra office hours.
7) Student Assessment:
Methods used
Time
Marks
(Class work )Attendance, assignments,
activities and quizzes during the
semester
During
semester
25%
Mid-term exam
7 week
Final exam
15 week
th
th
25%
50%
Total =100%
Assessment methods- ILO`S
general &
transferable skills
Quality Assurance Unit
Course Specification
Evaluation methods
Knowledge
& understanding
Classwork, Attendance,
Activity, assignments& quizzes
✓
Midterm exam
✓
Learning outcomes
Practical
Intellectual
skills
skills
✓
✓
Final exam
general
& transferable skills
✓
✓
✓
✓
✓
8) List of textbooks and references:
Type
Reference
a. Course notes:
Supplementary materials handed to students
b. Essential books:
lecture notes on managerial Accounting
c. Recommended books:
d. Scientific Journals or flyers ... etc
*Horngren, C. T., Datar, S. M. and Rajan, M. V.,
"Cost Accounting: Managerial Emphasis", Prentice
Hall, 14th Edition, 2018.
*Carrison, Ray H., Noreen, Eric W., Brewer, Peter
C., Managerial Accounting", McGraw-Hill
Education 15th Edition, 2020.
1: www.imanet.org
2: www.mcgrawhillconnect.com
3 : www.mhhe.com/garrison15e
9) COURSE CONTENT- ILO`S MATRIX:
Course content
weeks
ILO's
Quality Assurance Unit
Course Specification
Theoretical & Practical
Managerial Accounting:
An Overview
Cost – Volume – Profit
Relationships
Budgetary Planning
Differential Analysis
The key to Decision
Making
Capital Budgeting
Decisions
knowledge and
understanding
intellectual
skills
professional
and practical
skills
general and
transferable
skills
1,2
a1. a2
b2
c1
d1,d2
3,4,5
a4
b1
c4
d1,d2
6,8,9,1
0
a3
b5
c3
d1,d2,d3
11,12
a5
b4
c3
d2,d3
13,14
a5
b3
c2
d2,d3
Course Coordinator
: DR. Sarah Marwan
Head of the Department
: Prof. Dr. Ahmed Kamal Metawe
Internal Auditor
: ...............................................................................