COURSE FILE SUMMARY
COURSE INFORMATION
College / Institute /
Center
Programme Title
Course Title
Management &
Technology
Bachelor of Business
Administration
Managerial Accounting 2
Lecture
# Hours
Department
Business
Administration
Programme Code
Course Code
EY325
Lab / Tutorial
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Credit
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Pre Requisites : managerial accoounting 1 EY311
COURSE AIM
This course is designed to introduce main managerial decisions short and long term pricing
internal pricing. And also the calculation of quality cost.
COURSE OBJECTIVES
-EXPLAINING AUDIT PLANNING AND DOCUMENTATION.
-Explaining the nature of decision-making process.
-Identify the accounting information needed for the pricing decisions.
-Discuss the quality decision making.
-Goal programming formulation and its relationship to the decision making process.
STAFF REQUIREMENTS
Lectures
Tutorials
Qualifications
PH.D Accounting Major
Special Skills
Number
1
1
B. Com In Accounting
Laboratories / Workshops
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LECTURE SCHEDULE
#
1
Lecture
Wee Hrs
k
1
2
Description
managerial accounting revision
2
3
4
5
6
7
8
9
10
2
3
4
5
6
7
8
9
10
2
2
2
2
2
2
2
2
2
the decision making process under risk
11
12
13
14
15
16
11
12
13
14
15
16
2
2
2
2
2
2
Cost of quality continued
the decision making process under uncertainty.
Incremental analysis and managerial decisions
short-term pricing
long-term pricing
7th week exam
internal pricing (transfer pricing)
transfer pricing continue (applications)
Cost of quality
12th week exam
Cost volume profit analysis
Strategic analysis of operating income
Strategic analysis of operating income
Final exam
TEXT BOOKS
Code*
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Description
Cost Accounting, a managerial emphasis. Horngern, Foster and Datar.
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REFERENCE BOOKS
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TUTORIAL SCHEDULE
Tutorial
Wee Hrs
k
1
1
2
2
2
2
3
3
2
4
4
2
5
5
2
6
6
2
7
7
2
8
8
2
9
9
2
10
10
2
11
11
2
12
12
2
13
13
2
14
14
2
15
15
2
Topic
#
Applications
Applications
Applications
Applications
Applications
on
on
on
on
on
the decision making process under risk
the decision making process under uncertainty.
Incremental analysis and managerial decisions
short-term pricing
long-term pricing
Review of 7th week exam
Applications
Applications
Applications
Applications
on
on
on
on
internal pricing (transfer pricing)
transfer pricing continue (applications)
cost of quality
cost of quality
Review of 12th week exam
Applications on CVP analysis
Applications on strategic analysis of operating income
Applications on strategic analysis of operating income
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LABORATORY WORKSHOP SCHEDULE
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Laboratory
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COMPUTER USAGE
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GRADING AND ASSESSMENT METHOD
Week
#
Points
Written
7
12
1-15
16
30
20
10
40
30
20
10
40
Oral
Term
Paper
Continuous
Thesis
Prepared by:
Approved by:
Designation
Designation
Name
Name
Dr. Amr Abd El Aziz
Sign
Date
Dr. Amr Abd El Aziz
Sign
1/9/2010
Date
1/9/2010
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READING MATERIAL
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Description
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* TB : Text Book
RB: Reference Book
ST: Standards / Codes
LN:
Lecture Notes
SUPPLEMENTARY MATERIAL
Code*
Description
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*PR: Periodical
SW: Software
VT: Video Tape
OS: Overhead Slide
MD: Model
AC:
Audio Cassette
EDUCATIONAL RESOURCES
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