Course Specification
In Accordance to the Guidelines by the
National Commission for Assessment and
Academic Accreditation, NCAAA
Department of Business Administration
Bachelor of Science in Business Administration
BUS 428 Managerial Accounting
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Deputyship for Planning &Development
Jubail University College
BUS 428-Managerial
Accounting
The Royal
Commission for Jubail&Yanbu
Course Specifications
Institution
Jubail University College
College/Department
Business Administration
A. Course Identification and General Information
1. Course code and title:
BUS 428 Managerial Accounting
2. Credit hours:
3-0-3
3. Program(s) in which the course is offered:
B.Sc. in Business Administration
4. Name of faculty member responsible for the course
Ms. Zakiya Abdul Samad
5. Level/year at which this course is offered
Fifth Year, 1st Semester (9) (Senior) (Elective)
6. Pre-requisites for this course (if any)
BUS 222 Accounting II
7. Co-requisites for this course (if any)
None
8. Location if not on main campus
-
B. Objectives
1. Summary of the main learning outcomes for students enrolled in the course.
Upon successful completion of this course, the student will be able to demonstrate knowledge on
behavioural and organizational foundations of managerial accounting; and apply the managerial
accounting concepts to planning, controlling, and decision –making. They will also analyse costvolume-profit and internal reports of organization for decision making of financial nature.
2. Briefly describe any plans for developing and improving the course that are being implemented.


Align syllabus with that of International CMA exams.
Teach the subject contents and assess based on the CMA exams.
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BUS 428-Managerial Accounting
C. Course Description
1. Topics to be Covered
List of Topics
No of
Weeks
Unit 1: Introduction to Course
Introduction to Students; Subject and Course expectations; Explaining the
Career opportunities and choices available in the field.
Unit 2: Management Accounting & Corporate Governance
Managerial and Financial Accounting; Product Costing in Manufacturing;
service and Merchandising Companies.
Unit 3: Analysis of Cost volume & pricing to increase profitability
Break-even point; Cost Volume Profit (CVP) Analysis; Sensitivity Analysis
and Margin of safety.
Unit 4: Relevant information for special decisions
Relevant Information
Applying special information to make decisions
Unit 5: Cost Management in Automated Business environment: ABC, ABM and
TQM
Activity Based Costing; Under costing; over costing; Downstream costs and
upstream costs and TQM.
Unit 6: Planning for Profit &Cost Control
The Planning Process; Three level of planning for business activity; Budgeting
Practice.
Unit 7: Performance Evaluation
Different types of Variances: Sales and Variable Cost Variance; Flexible
Budget Variances; Fixed Cost Variances. Standard Cost Systems; Selling
General and Administrative Cost Variances.
Unit 8: Responsibility Accounting
Decentralization; Responsibility centers and Reports; Management by
Exception; Return on Investments; Residual Income.
Unit 9: Planning for Capital Investment
Time Value of Money; Capital Investment Decisions; Present Value And
Future Cash Flows; Return of investment opportunity; Investment alternatives;
NPV; IRR; Payback Period.
Unit 10: Financial Statement Analysis
Horizontal and vertical analysis; ratio analysis; Assessing company’s liquidity;
solvency and effectiveness.
Revision
0.67
Week 1
Contact
hours
2
1.33
Week
1 &2
4
1
Week 3
3
2
Week
4&5
6
1
Week 6
3
2
Week
7&8
6
1
Week 10
3
2
Week
11 & 12
6
2
Week
13 & 14
6
1.33
Week
15 & 16
4
0.6
Week 16
2
BUS 428 Managerial Accounting (3-0-3) Prerequisite: BUS 222
Behavioral and organizational foundations of managerial accounting. Managerial accounting concepts
applicable to planning, controlling, and decision-making. Deterministic and probabilistic models of costvolume-profit analysis. Budgetary planning and control systems. Relevant cost analysis for decision
making and internal reporting. Responsibility accounting and performance evaluation. Transfer pricing.
Computer applications in managerial accounting.
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BUS 428-Managerial Accounting
2. Course components (total contact hours per semester): 45
Lecture: 45
Tutorial:-
Laboratory:-
Practical/Field
work/Internship: -
Other: -
3. Additional private study/learning hours expected for students per week.
Each student is expected to spend 6 hours every week in private study, solving problems and other
work associated with the course
4. Development of Learning Outcomes in Domains of Learning:
a. Knowledge (and Understanding)
(i) Description of the knowledge to be acquired
By the end of the course, student should be able to:
1. Identify various managerial accounting tools and techniques
2. Explain various managerial accounting tools and techniques
3. Recognise the appropriate tool, formula or technique to be used in different situations
4. Distinguish between costs, cost objects, cost centre and match them with appropriate firms
which use them.
5. Identify special information that affect decisions
(ii) Teaching strategies to be used to develop that knowledge



Class room lecture and discussion
Online research articles and subject related contents
Solving text book exercises
(iii) Methods of assessment of knowledge acquired



Assignments and homework problems
Oral Questions and discussions in class
Written exams (Quizzes, midterm & final)
b. Cognitive Skills (Apply-Analyse-Evaluate-Create)
(i) Description of cognitive skills to be developed
By the end of the course, student should be able to:
1. Associate the marginal costing and the traditional method of defining cost to different financial
decision situations
2. Appraise formulas and definition of specific tools and illustrate their use in numeric problem
solving
3. Examine the final answer from different calculation and make appropriate decision similar in
real organisations.
4. Apply relevant information that affect special decisions
(ii) Teaching strategies to be used to develop these cognitive skills

Class room lecture and discussion
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BUS 428-Managerial Accounting


Case study analysis
Solving text book exercises
(iii) Methods of assessment of students cognitive skills



Classroom discussions and homework problems
Task oriented Assignments
Written exams (Quizzes, midterm & final)
c. Interpersonal Skills and Responsibility
(i) Description of the interpersonal skills and capacity to carry responsibility to be developed
By the end of the course, student should be able to:
1. Be a responsible professional Managerial Accountant in the overall framework of Financial
Management
2. Lead a team to present and organise a model to integrate the theoretical concepts with their
application in the real world
3. Adapt ethics in decisions while using suitable MA tools and techniques in Managerial decision
making with specific examples and demonstrations.
(ii) Teaching strategies to be used to develop these skills and abilities





Class room lectures and discussions
Seminars or workshops
Case study or empirical study
Project Day platform
Group assignments
(iii) Methods of assessment of students interpersonal skills and capacity to carry responsibility




Assignments and homework problems
Oral Questions and discussions in class
Written exams (Quizzes, midterm & final)
Project/ Seminar presentation assessment
d. Communication, Information Technology and Numerical Skills
(i) Description of the skills to be developed in this domain.
By the end of the course, student should be able to:
1. Undertake online and empirical research to relate the theoretic concepts to real world.
2. Improve their communication skills by continuous interaction in the class and task based group
assignments.
3. Enhance their presentation skills by participating in the college project day event.
4. Use financial calculators for everyday use.
5. Use of MS Word and MS Excel financial calculation function.
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BUS 428-Managerial Accounting
(ii) Teaching strategies to be used to develop these skills



Online research and guide them to assignments.
Classroom discussions
Guiding the students to present novel ideas on Project Day.
(iii) Methods of assessment of students numerical and communication skills



Assignments and homework.
Individual/ group seminar
Project presentation.
e. Psychomotor Skills (if applicable)
(i) Description of the psychomotor skills to be developed and the level of performance required
-
Not applicable
(ii) Teaching strategies to be used to develop these skills
-
Not applicable
(iii) Methods of assessment of students psychomotor skills
-
Not applicable
5. Schedule of Assessment Tasks for Students During the Semester
Assessment
Assessment task
Week due
1
2
3
4
5
6
Quiz 1
Assignment 1
Midterm Examination
Quiz 2
Assignment 2
Final Examination
5
7
9
12
13
17-18
Proportion of Final
Assessment
10 %
10 %
20%
10%
10%
40%
D. Student Support
1. Arrangements for availability of teaching staff for individual student consultations and academic
advice. (include amount of time teaching staff are expected to be available each week)


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Office hours are 13 hours/week; Students are encouraged to meet the faculty personally in case
of any course related concerns.
Further, weak students are identified after quiz1 and a one to one meeting is arranged with each
of them to know the reasons for poor performance and guide them on how to improve.
Faculty email id and office contact number is circulated to all students to allow communication
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BUS 428-Managerial Accounting

apart from office hours.
A website is created for the subject where the teacher places all course related materials and
announcements for student access.
E. Learning Resources
1. Required Text(s)
“Fundamental Managerial Accounting Concepts”, 6th Edition Thomas P. Edmonds Bor-Yi Tsay,
Philip R. Olds, 2006
2. Essential References
 “Managerial Accounting”, 9th Edition, Carl S. Warren, James M. Reeve, South-Western;, 2006
 “Managerial Accounting: An Introduction to Concepts, Methods and Uses” 10th Edition
Michael W. Maher , Clyde P. Stickney , Roman L. Weil, South-Western College, 2007,
 “Managerial Accounting”, 11th Edition, Ray H Garrison, Eric Noreen, Peter C. Brewer,
McGraw-Hill/Irwin; 2004
3. Recommended Books and Reference Material (Journals, Reports, etc.)
4. Electronic Materials, Web Sites etc.
 http://highered.mcgraw-hill.com/sites/0078110890/student_view0/index.html
 http://www.learnerstv.com/Free-Management-Video-lectures-ltv638-Page1.htm
 http://www.learnerstv.com/Free-Management-Video-lectures-ltv034-Page1.htm
 www.zakiyas.weebly.com
5. Other learning material such as computer-based programs/CD, professional standards/regulations
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F. Facilities Required
Indicate requirements for the course including size of classrooms and laboratories (i.e. number of seats
in classrooms and laboratories, extent of computer access etc.)
1. Accommodation (Lecture rooms, laboratories, etc.)
Lecture rooms accommodating 30 students with student’s desk and chairs, computer connected to
the projector, projector screen and white board facilities.
2. Computing resources:
3. Other resources (specify e.g. If specific laboratory equipment is required, list requirements or attach
list)
-
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BUS 428-Managerial Accounting
G. Course Evaluation and Improvement Processes
1. Strategies for Obtaining Student Feedback on Effectiveness of Teaching


According to college practice of collecting student feedback generally
Course specific and faculty improvement related questions to be addressed in the feedback form
and collected by the faculty personally for developmental purposes.
2. Other Strategies for Evaluation of Teaching by the Instructor or by the Department




Student feedback conducted at the end of each semester
Faculty members consultation on teaching
Discussions within the peer group teaching the course
Departmental council discussions and analysis of student results
3. Processes for Improvement of Teaching
4. Processes for Verifying Standards of Student Achievement (e.g. Check marking by an independent
member teaching staff of a sample of student work, periodic exchange and remarking of tests or a
sample of assignments with staff at another institution)
5. Describe the planning arrangements for periodically reviewing course effectiveness and planning for
improvement.
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BUS 428-Managerial Accounting