PETRA CHRISTIAN UNIVERSITY
Faculty of Economics – Accounting Department
INTERNATIONAL BUSINESS ACCOUNTING PROGRAM (IBACC)
Course Syllabus
Course
: Management Accounting-F2*ACCA
Schedule
: Wednesday 09:00 - 12:00
Lecturer
: Josua Tarigan, SE, MBA, CMA, CFP, CSRS, CSRA (josuat@petra.ac.id)
Guest Lecture: Prof Janek Ratnatunga, MBA, Phd, FCA, CPA, CMA (ICMA Australia)
Course Description:
To develop knowledge and understanding of providing basic management information in an
organisation to support management in planning and decision-making.
Students are encouraged to study ACCA detailed syllabus: February 2014 to August 2015 edition
Required Materials:
ACCA Paper F2 Management Accounting, Interactive Text, for exam from Feb 2014 to August
2015, BPP Learning Media, UK.
Teaching Method
The course has been designed for independent study. Students are encouraged to study their own
reading materials before coming to the classroom. Students are also asked to respond to the
questions and solve the problems by themselves as part of learning.
Syllabus-IBAcc
1
Grading Components
No Component
Weight
1
Test 1
25%
2
Test 2
25%
3
Midterm Exam
25%
4
Final Exam
25%
The final grade for this course is calculated according to the university grading scale.
Specific Rules
1. Students who arrive late more than 15 minutes to the classroom are not considered in the
attendance list. Please be on time!
During the lecturer, students are allowed to go in or out the classroom, but please ask the lecture
first.
Students should bring the required book into the classroom, and they may use another edition of
the book.
Students are required to have a minimum of 75% attendance of the total number of classes
during the semester in order to be allowed to take the final examination.
Students who hand in late homework assignments will not get marks.
Only the Dean can exempt students from the lecture and exam.
Any other rules must refer to the student handbook and IBAcc additional rules.\
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Class Schedule
#
Date
I
II
III
IV
V
VI
VII
VIII
IX
X
XI
XII
XIII
XIV
XV
11-12 Aug
09:00-15:00
20 Aug
27 Aug
3 Sep
08:00-10:00
3 Sep
08:00-10:00
17 Sep
24 Sep
26 Sep
08:00-10:30
1 October
22 October
29 October
5 November
12 November
21 November
09:00-10:30
19 November
26 Nov
3 Dec
Syllabus-IBAcc
Topics
Reading
Guest Lecturer: Management Accounting from ICMA
Australia perspective
Accounting for management, Sources of data
Sources of data, Cost classification
Cost Behavior, Presenting information
Handout
Accounting for material & labour
TEST 1 (Ch 1-5)
Accounting for overheads
Absorption and marginal costing
Job, batch and service costing
Process Costing, Joint Products and By Products
Process Costing, Joint Products and By Products
MIDTERM EXAM (Chapter 1-12)
Alternative costing principles & Forecasting
Forecasting & Budgeting
Budgeting & The Budgetary Process
The Budgetary Process & Making Budgets Work
TEST 2 (Ch 13-18)
CAPEX & Methods of Project Appraisal
Standard Costing, Cost Variances & Sales Variance
Performance Measurement & Application
FINAL EXAM (Chapter 1-24)
Ch 1,2
Ch 3,4
Ch 5,6
Ch 6,7
Ch 8, Ch 9
Ch 10, 11
Ch 11,12
Ch 13-14
Ch 14-15
Ch 15-16
Ch 16-17
Ch 18-19
Ch 20-22
Ch 23-24
2