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CHRISTIAN SERVICE UNIVERSITY COLLEGE, KUMASI
DEPARTMENT OF BUSINESS STUDIES
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COURSE OUTLINE
COURSE TITLE:
CREDIT HOURS:
LECTURE TIME:
SEMESTER:
INSTRUCTOR:
EMAIL:
CSAD 342, MANAGEMENT ACCOUNTING
3
TBD
2nd SEMESTER (2015-2016 ACADEMIC YEAR)
Justice Paul Donkor
jpdonkor@csuc.edu.gh
Course Description
This course is designed to provide students with an understanding of the theory and practice of
Management Accounting. It covers principally, the principles, techniques and methods involved
in Managerial Accounting, the provision of useful cost information for management decision
making. Management Accounting is advanced Cost Accounting and essentially, a continuation
of the Cost Accounting course from the first semester.
Students will finish the course being able to understand and apply the key concepts, techniques
and principles of Management Accounting in practical situations.
Course Objectives
By the end of the course, students will be able to

Describe key principles and concepts in Managerial Accounting

Apply key Managerial Accounting principles in practical situations.

Prepare basic reports using Management Accounting techniques.
Course Content/ Topics
1.
2.
3.
4.
5.
6.
7.
Activity-Based Costing (ABC)
Break-even Analysis
Make-or-Buy Decisions, and Limiting factor analysis
Marginal and Absorption Costing
Budgeting
Standard Costing and Variance Analysis
Performance Measurement
Strategies for teaching/ learning
All students are expected to attend class. Lecturing, questions and answers with group
discussions or team approach to providing solution to cases will be used. Power point
presentations will frequently be used assisted by white board and makers where necessary.
March 18, 2016
Justice Paul Donkor
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Assessment
Students will be assessed as follows:
Continuous Assessment (CA) :
 Attendance
5%
 Class exercises, Quizzes
10%
 Mid semester examination 15% 30%
End of Semester Exam
70%
Total
100%
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References
Bernasko, Joseph (2009), Management Accounting First Edition.
Drury, C. (2004), Management and Cost Accounting, 6th edition. Book Power (ELST) with
Thompson Learning England (CSUC Library)
Gyasi, K.(2005), Management Accounting EPP Service, Accra Ghana (CSUC Library)
Lucey, T. (2008), Costing 6th Edition, Book Power (ELST) (CSUC Library).
Lynch, Folks (2003), Financial Management and Control ACCA
Course Planner
Week
Date
1&2
1/2/16- 12/2/16
3
15/2/16-19/2/16
4&5
22/2/16-4/3/16
6
7
8, 9 &10
11&12
13
March 18, 2016
Topic
Activity Based Costing
Cost-Volume-Profit Analysis
Specialised Decision Making: Make-or-Buy,
Limiting Factors
7/3/14-11/3/16
Mid-Semester Exams
14/3/16-18/3/16 Marginal & Absorption Costing
21/3/16-8/4/16
Budgeting &Performance Measurement
11/4/16-22/4/16 Introduction to Standard Costing and Variances
25/4/16- 29/4/16 Revision
Justice Paul Donkor
Remarks
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