Institute of Business Administration
Management Accounting (ACC381) Course Outline
Instructor: Jalal A. Khan
Class BBA
Semester: Fall 2011
No of Sessions: 28-30
Campus: Main
Course Objective: This course focuses on the use of accounting information in efficiently operating an organization. The concepts are sufficiently general to be applicable in both profit and not‐for‐profit organizations, but most of our discussion will deal with profit‐oriented firms. The course is offered for students interested in (and even those who are not interested have to take this course…..being mandatory) developing analytical tools used in business, non‐for‐profit and even personal decision making. Study Text: Managerial Accounting, 11th Edition, By Garrison Noreen Brewer The book is expected to be easily available from the market Web Resources: Textbook website: http://highered.mcgraw‐hill.com/sites/0073379611/student_view0/ Yahoo group: MAS2010‐IBA Course Plan: Session Session 1 Session 2 Session 3 Session 4 Session 5 Session 6 Session 7 Session 8 Session 9 Session 10 Session 11 Description Course Introduction and Learning Approach Managerial Accounting and Business Environment Cost Terms, Concepts Classifications System Design: Job Order Costing ,, ,, ,, System Design: Process Costing ,, ,, ,, Cost Behavior: Analysis and Use ,, ,, ,, Case Study Cost Volume Profit Relationships Advance Read. ‐‐ Chapter 1 Chapter 2 Chapter 3 ,, ,, Chapter 4 ,, ,, Chapter 5 ,, ,, ‐‐ Chapter 6 First Term Exams Session 12 Session 13 Session 14 Session 15 Session 16 Session 17 Session 18 Session 19 Session 20 Cost Volume Profit Relationships: Continued ,, ,, ,, Variable Costing: A Tool for Management ,, ,, ,, Activity Based Costing: A Tool for Decision Making ,, ,, ,, Field trip to industry Case Study Profit Planning: The budgeting Process Chapter 6 ,, ,, Chapter 7 ,, ,, Chapter 8 ,, ,, ‐‐ ‐‐ Chapter 9 Second Term Exams Session 21 Session 22 Session 23 Profit Planning: Continued Standard Costs and Balanced Scorecard ,, ,, ,, Chapter 9 Chapter 10 ,, ,, Session 24 Session 25 Session 26 Session 27 Session 28 Session 29 ,, ,, ,, Flexible Budgets and Overhead Analysis ,, ,, ,, Relevant Costs for Decision Making ,, ,, ,, Case Study Exclusions: 5‐25 to 5‐29 are not included in course Appendix 8A and related problems excluded Appendix 10A excluded Problem 11‐30 excluded Grading: Marks Hourly 20x2 40 Quiz 30 Final 30 100 ,, ,, Chapter 11 ,, ,, Chapter 13 ,, ,, ‐‐