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Managerial Accounting
MAN 321
Full Course Title:
Managerial Accounting
Upravljačkoračunovodstvo
Course Code:
MAN 321
Course Level/BiH cycle:
I cycle, third year
ECTS credit value:
6 ECTS
Student work-load:For the whole semester:
Length:
Lectures
Tutorial /
Practical training
e.g.
Project
42
8
10
e.g.
Internship
Individual
learning
TOTAL
90
150
One semester; Fall 2015, 80 lectures and consultations hours
Faculty/School/Department: Faculty of Business and Administration
Course leader:
Assoc. Prof.Dr. Mojmír Sabolovič
Contact details:
Office F 1.15, +387 33 957105, msabolovic@ius.edu.ba
Site:
http://www.ius.edu.ba/mojmir-sabolovic
Host SP:
Management
Course status:
ProgramRequired
Pre-requisites:
MAN 231
Access restrictions:
Assessment:
None
Quizzes, Midterm, Participation/Assignments,Homework, Final Exam
Date validated:
Course aims:
9.9.2015
Managerial accounting systems generate information that will assist managers in
making day to-day and long-term strategic decisions. The course introduces the students to
the design of accounting procedures and systems that support managerial planning and
control of operations. It covers topics such as cost classifications, definitions, and behavior;
design and analysis of product cost systems and product mix decisions; cost-volume-profit
relationships; overhead cost allocations; developing cost standards and responsibility
accounting systems; variance analysis; and introduction to activity-based costing.
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Learning outcomes:
After finishing the course successfully, the IUS student shall have the ability :

Understand and use basic financial and managerial accounting terminology.

Know about basic cost terminology and understand how it can be used.

Understand theoretical foundation of managerial accounting
Indicative syllabus content:
The basic meaning of managerial accounting ; Costs concepts and classification;
Costing systems and cost allocation; Process costing and activity based costing;
Profit planning (budgeting); Standard costs and the balanced score card; Flexible
budgeting; Costs behaviors and variable costs; Relevant costs for decision
making.
Learning delivery:
The methods include lecturing (which may involve power point presentations, video and
audio aid), and class discussions.
Assessment Rationale:
The performance of the student in this course is measured in continuous manner through
variety of qualitative and quantitative techniques like written, oral or practical tests.
Evaluation method is based on giving points for each activity and examination during
semester as well as on final exam. For example, while written assignments, group and pair
work assessment types are used for measuring self-learning and independent research skills;
presentations and oral case or subject analysis are utilized for measuring knowledge usage.
Assessment Weighting:
Quizzes 2x15%
Mid-term Exam
Final Exam
Essential Reading:
30%
35%
35%
Managerial AccountingGarrison, Noreen & Brewer: Managerial Accounting, 14th Edition
Intranet web reference:
Important notes:
Expected workload:
Attendants of this class should read the chapter before they come into class. After the chapter
is covered they should solve the given exercises and give their solutions at the beginning of
the first hour of the week.
Attendance policy:
According to University regulations attendance is a mandatory.
Course Policies
Lateness in Assignments: The due date and time for each homework assignment will be
specified on the assignment handout itself. Late assignments will not be accepted.

Academic Integrity: Any cheating on examinations or quizzes or offering the work of
another as one's own in an assignment is regarded as a serious offence to the academic

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integrity and will lead to a ZERO for the assignment grade, or serious disciplinary actions,
including possible suspension.
Collaboration in Assignments: Students are encouraged to work together on homework
assignments, to the extent that it helps promote a productive learning environment for all
those involved. However each student must write his/her own solutions. Students cannot
get any grade from copied homework.

Additional/recommended reading:
Good source of various aspects of game theory would be http://www.gametheory.net
Quality assurance:
Student survey
Course schedule:
Week
Dates
1.
5-9.10.2015
2.
12-16.10.2015
3.
19-23.10.2015
Topic
Managerial Accounting: An
Overview and Cost Concepts
Job-Order Costing
Process Costing
Cost-Volume-Profit
Relationships
4.
26-30.10.2015
5.
2-6.11.2015
1. Test
9-13.11.2015
Variable Costing and Segment
Reporting: Tools for
Management
6.
7.
16-20.11.2015
8.
23-27.11.2015
9.
30-4.12.2015
Activity-Based Costing: A Tool to
Aid DecisionMaking
Relevant reading
Chapter 1-2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Mid-term Exam
Profit Planning Chapter 8
Assignments
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Week
Dates
Topic
Flexible Budgets and
Performance Analysis
Relevant reading
10.
7-11.12.2015
11.
14-18.12.2015
12.
21-25.12.2015
13.
28-1.1.2016
Chapter 12-13
14.
4-8.1.2016
Financial Statement Analysis
Chapter 14-15
15.
11-15.1.2016
Assignments
Chapter 9
Standard Costs and Variances
Chapter 10-12
2. Test
Capital Budgeting Decisions
Final Exam
NOTE: This syllabus is subject to change as deemed necessary by the instructor in coordination with students.
NOTE: You are responsible for knowing the information provided in this syllabus.