Faculty of Economics & Administrative
Sciences
Department: Accounting
COURSE SYLLABUS
Advanced Managerial Accounting
Short Description
Student’s Copy
One copy of this course syllabus is provided to each student registered in this course. It should be kept
secure and retained for future use.
I.
Course Information
1.
2.
3.
4.
5.
Course Title
Corse Code
Credit Hours
Prerequisite
Corequisite
:
:
:
:
:
Advanced Managerial Accounting
: 1303718
3
None
None
2. Instructor Information
1.
2.
3.
4.
5.
Instructor
Office
Phone
Email
Office Hours
:
Prefessor Abdulnaser Nour
:
334
:
:
anour@zu.edu.jo
:Sun,Tu, Thu, 9- 12 AM ,Mon,Tu : 01:00 -02:00 PM
3. Class Time and Place
1.
Class Days and Time:
Thu 4-7 P M
2.
3.
4.
Class Location
:
Lab Days and Time :
Lab Location
:
334
-----------
4. Course Policies
University regulations are applied to this course, regarding Class Attendance;
Punctuality, Exam, Makeup Exams; Absence with permission; Penalties for Cheating; and
Policies for Assignment and Projects. Students Should be aware of all those in addition
to other rules and regulations.
5. Resources
Main
Reference Text Book: . Garrison, R.H. and Noreen, E. W.and
PeterH.Brewer,andRania,U.Mardini (2014-2015), Managerial Accounting, 15th ed., McGrawHill. ( The web site of the book is www.mcgraw-hill.co.uk/textbooks/garrison2e_mea ).
Additional Reference (s):
1. . Atkinson, A., R. Banker., S. Kaplan., and S. Young. 2011. Management Accounting. 6
ed, Prentice-Hall International, New Jersey, INC, USA.
2- Charles E. Davis & Elizabeth Davis (2012), Managerial Accounting, First Edition, John
wiley & sons, Inc.
Website of the book, www.wiley.com/college/sc/davis
6.
Course Description and Purpose
1. Advance Managerial Accounting – 3 Credits.
2. Purpose: The purpose of this course is to achieving the following purposes:
-
Provide students with the basic cost concepts, terms and classification.
Explain and illustrate the cost behavior.
Explain the relationship between cost, volume and profit (CVP) analysis.
Discuss and illustrate some of the techniques used in profit planning.
Discuss and illustrate the activity – based costing (ABC).
Provide students with the basic ideas of short-term decision-making.
Provide students with the basic ideas of capital Budgeting Decisions.
Explain and illustrate the techniques of Balance scorecard.
Explain Job- order costing and process costing.
3.
Course Description: This course covers steps for preparing Job-order
costing , and budgets, controlling systems, responsibility accounting , and
performance evaluation by using the Balanced – scorecard ( BSC )
,Activity Based costing (ABC) inventory management, using costing
analysis in pricing decisions, Master budgets, managing scarce resources,
providing relevant information to managers for decision purposes,
identifying relevant cost and revenues for decision purposes and
employing quantitative analysis in managerial accounting.
7. Course Learning Outcomes
Upon successful completion of this course, the learner should be able to:
A- Knowledge and understanding (students should):- Be able to distinguish between different cost terms and concepts.
- Be able to prepare Job –order costing.
- Be able to analyze cost behavior and use cost behavior in predicting cost.
- Understand break-even analyses and use it in decision-making.
- Understand the steps of budget preparation.
- Understand the contribution format income statement.
- Be able to use activity-based costing in decision-making.
- Use managerial accounting techniques in decision-making.
- Be able to use capital Budgeting in decision-making.
- Understand the steps and meaning of Balance scorecard.
B- Intellectual skills with ability to:- Apply the basic principles of management accounting in decision making.
- Apply the management accounting techniques in predicting costs and preparation of the budget.
- Prepare Job- order costing.
- Prepare a contribution format income statement.
- Use activity based costing techniques in studying cost behavior and improving cost decisions.
- Use cost terms, cost analysis, cost behavior in decision making, planning and performance
evaluation.
C- Subject Specific Skills:
At the end of the course, students will be able to:
- Realize the cost classification for managerial purpose.
- Realize the relevant cost and benefits for decision making purpose.
- Use managerial accounting in controlling, planning and decision-making.
- Realize the Job- order costing.
D- Transferable skills – with ability to:- Display an integrated approach for the development of financial and non financial data
for managerial purpose.
- Provide decision makers with useful information and help them in analyzing and
interpreting the components of managerial reports.
8. Methods Of Teaching
The methods of instruction may include, but are not limited to:
1. Lectures
2. Discussion and problem solving
3. Brainstorming
4. Individual assignments
5. Case Study
6. Asking students to give a presentation in a specific subject or problem related to
the course
7. Lecturing using PowerPoint Presentations, mixed with discussion with students
8. Asking students to prepare a term paper about a subject or a problem related to the
course, and discuss it in the class.
9.
Course Learning Assessment/Evaluation
The following methods of learning assessment will be used in this course:
Assessment
a
2 Tests
- Mid Exam
- Final Exam
Weight
30%
40%
Actives such as Quizzes
b
10%
c
Assignments Research
proposal
10%
d
Presentations/participation
10%
Total
100%
Description
- Multiple choice questions
- True/False
- Short answers
- Essay Questions
- Problem solving
- Explanations
- Multiple choices questions
- True /False
- Short answers
- Problem solving
- Asking students to prepare a
term paper about a subject
or a problem related to the
course, and discuss it in the
class
- Student participation
- Course portfolio
Note: The details for the above methods of assessment are presented below:
(a) Tests
Test
Mid
Final
Total
Weight %
30%
40%
70%
CLO
1-5
1-12
12
Due Date
Week 6
Week 16
(b) Quizzes
Method+
Weight
CLO
Quizzes
10%
Every Chapter
Total
10%
Focus & Scope
To be defined
by instructor
Due Date
To be defined
Relevant CLO will be addressed based on selected topics, will be determined by the instructor
according to his/her decision regarding emphasis on selected topics.
(c)
Assignments
Assignment
Weight
CLO
10%
1-3
Assignments
Scope & Focus
Ch2,Ch3,
Ch5,Ch6,Ch7,C
h8,ch11.ch12
Due Date
after finish
every
Chapter
(d) Participation
Method
Weight
CLO
-
Participation&
Presentation
10%
**
-
Total
Focus & scope
Student
contribution
and
cooperation
Course
portfolio
Due Date
All weeks
10%
All CLO's will be addressed in the students' participation, depending on the class and topic under
consideration
10.
Wk
No.
Course Schedule/Calendar
Topic
1,
Managerial Accounting : An
Overview
2,3
Managerial Accounting and Cost
Concepts
Assignments/
workshops due
date
non
E:1,2,3,4,5,8,10,11,12
P:14,17,21,22 after
Reference in the
textbook
Ch1
Ch2
CLO
1
finish the chapter
Job – Order Costing
3,4
P: 21,22,23 after
2
Ch3
finish the chapter
Cost – Volume – Profit
Relationships
4
6
E:1,2,3,4,5,6,7,15
E :1,2,4,6,7,8,9,11,12
P: 23.24 after finish
the chapter

Mid Exam
11/12/2014,Thu
E:1,2,4,6,7,8,9,11,12
Ch5
Ch1, Ch2, Ch3, and
Ch5
7
Variable Costing and Segment
Reporting: Tools for Management
E:1,2,4,6,7,8,9,11,12
8,9
Activity-Based Costing: A tool to
Aid Decision Making
after finish the
chapter
Ch 7
Profit Planning
E 1,2,3,4,5,6,8,9,14
Ch8
Ch6
P: 16,19 after finish
the chapter
12,13
Performance Measurement in
Decentralized Organizations
14,15
Differential Analysis: The Key to
Decision Making
16
P: 17,18,20 after
finish the chapter
10,11
E:1,2,3,5,6,7,8,9
P: 14,15 after finish
Ch11
the chapter
Final Test
Special Equipment or Supplies
Personal Computer
3
E: 1,5,7,8,10,13,14
P: 18 after finish
the chapter
24/1/2015
Ch12
5
1-4
6
7
8
11
12
Ch1, Ch2, Ch3,
Ch5,Ch6,Ch7,Ch8,Ch11 1-12
and Ch12