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Item Subject Name Subject Code Lecturer Name Programme Rationale Semester and Year Total Student Learning Time (SLT) Credit Hour Pre-requisite Learning Outcomes

Details Managerial Accounting MAM603 Ms. Ainun Haji Abdul Majid To equip students with theoretical and practical knowledge in accounting and finance relevant to managers. Semester 1, Year 1 Face to Face / Guided Self Learning Reading Materials Completing Assignments Preparing for Exam Total Student Learning Hours (SLH) 120

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F2F

Others

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10 10 50 35 15 3 credit hours None Upon completion of this subject, students should be able to: 1. Develop a good understanding of the major theories and issues related to the nature and roles of accounting and finance in business organizations. 2. Acquire relevant knowledge on factors related to accounting and finance and the affects they have on the dynamics of how organizations function. 3. Demonstrate their knowledge and understanding of the subject matter though group discussions and written assignments. Analytical, information gathering and writing skills This seeks to expose students to the functions and principles of Management Accounting and its applications in managerial decisions. It focuses on understanding basic but major issues related to concepts, theories, techniques and practical problems of management accounting from entrepreneurial perspective. Topics include costing and cost control, budgeting, short term decision making, standard costing and and capital budgeting. Combinations of class lectures, tutorials, group discussions of issues and case studies and assignments. Assignments 1 30% Assignments 1 30% Final Examination 40%

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Transferable Skills Synopsis

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Teaching Method Assessment Details

14. Relationship between Course Learning Outcomes (CLO) and Programme Learning Outcomes (PLO)*: PLO 1 2 3 4 Learning Mode Assessment CLO 1 1,2 1,2 1,2 1,2 FTF facilitations, Independent Study, Assignments, online Online Participation, Group Discussion assessments and exam 2 2,3 2,3 2,3 2,3 FTF facilitations, Independent Study, Assignments, online Online Participation, Group Discussion assessments and exam 3 1,2,3 1,2,3 1,2,3 1,2,3 FTF facilitations, Independent Study, Assignments, online Online Participation, Group Discussion assessments and exam 1= SLO fulfils PLO without official assessment 2= SLO fulfils PLO through partial assessment 3= SLO fulfils PLO through official assessment

15. Topics 1

Relationship between Course Content, CLO & Bloom Taxonomy Levels (BTL) Title Introduction To Management Cost And Accounting Development of Cost and Management Accounting Difference Between Management and Financial Accounting Management Accounting Role in Performance Evaluation and Rewards Cost Concepts And Cost Classification Manufacturing Costs Material Costs, Labour Costs and Overhead Opportunity Costs and Sunk Costs Costing Systems Cost Accounting Systems Job Order Costing Process Costing Activity-based Costing Cost-Volume-Profit Analysis Cost-Volume Relationship Cost Behavior and Operating Income Contribution Margin, Margin of Safety Special Decisions Concept of Relevant Cost Information Opportunity Costs, Sunk Cost Incremental Analysis in Common Business Analysis Special Order Decision, Production Constraint Decisions Operational Budgeting Budgeting; Basis for Planning and Control Establishing Budgeted Amounts Budget Period Master Budget Standard Costing and Budgetary control Concepts standard costs and standard setting Variance Analysis Capital Budgeting Significance of Decision Rule NPV and IRR Methods Capital Rationing and Risk Frontiers of Management Accounting TQM and Cost of Quality Benchmarking Advanced Manufacturing Technology SLO 1-3 Bloom Taxonomy * 6

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3-4

1-3

5-6

1-3

7-8

1-3

9-10

1-3

11

1-3

12-13

1-3

14

1-3

BTL: 1= Knowledge; 2= Understanding; 3=Application; 4= Analysis; 5= Synthesis; 6= Evaluation

16. Topics 1

Detailed Contact Hours According to Learning Methods Title F2F 1 1 1 1 1 1 1 2 1 10 10 10 Others Reading Materials 5 5 5 5 5 5 5 10 5 50 35 15 48 20 Complete Assignments Prepare Exam Total Learning Hours 6 6 6 6 6 6 6 12 6 120 120 3.0

Introduction To Management Cost And Accounting 2 Cost Concepts And Cost Classification 3-4 Costing Systems 5-6 Cost-Volume-Profit Analysis 7-8 Special decisions 9-10 Operational Budgeting 11 Standard Costing and Budgetary control 12-13 Capital Budgeting 14 New Frontiers of Management Accounting Total Learning Hour Per Semester Notional Credit Hour Required Notional Credit Hour

17. Main Reference 1. Mowen M.M. Hansen D.R. & Heitger D.L. Managerial Accounting, (2012). 4th Edition, South-Western Cengage Learning 2. Atkinson, A.A., Kaplan, R.S., Matsumura, E.M., and Young, S.M., (2012). Management Accounting, 6 th. Edition, Prentice Hall. e-books (ebrary) Arora, M.N., Management Accounting: Theory, Problems and Solutions. (2009) Global Media, Mumbai, IND Additional References
1.

Blocher, E.J., Stout, D.E. & Cokins, G., Cost Management A Strategic Emphasis, 5th Edition, McGraw-Hill, 2010. 2. Garrison, R. H, Noreen, E. W. & Brewer, P.C. (2010) Managerial Accounting, 13th Ed., McGraw Hill. 3. Drury, C. Management and Cost Accounting, 7th Edition, Thomson Learning, 2008. e-books (ebrary) 1. Agrawal, N.K. Principles of Management Accounting. (2010) Global Media. Delhi, IND 2. Ramagopal, C. Accounting for Managers. (2009) New Age International. Daryaganj, Delhi, IND

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Other additional information:

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