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FAKULTI PERAKAUNAN

UNIVERSITI TEKNOLOGI MARA

LESSON PLAN: MARCH 2016 - JULY 2016

COURSE : Management Accounting


CODE : ACC 516
LECTURE/TUTORIAL : 3 hrs/week
LECTURER : PUAN SALUANA BT. CHE SALLEH

salua982@kedah.uit.edu.my

0122714001

045462467

COURSE DESCRIPTION

This course introduces application of techniques in the analysis of relevant data to provide information for managerial planning and
control, and decision making. While computational competency is important, this course will emphasize more on the application of
techniques, analyzing results obtained and making recommendation that go beyond cost and financial aspects The topics covered
include cost-volume-profit analysis, budgeting and budgetary control, standard costing and variance analysis, relevant cost
concept and short term decision making.

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COURSE OUTCOMES (CO):

CO1 Explain and apply cost-volume profit analysis in decision making

CO2 Explain budgetary control system and prepare various types of budgets

CO3 Calculate various types of variances.

CO4 Explain relevant costs concept and its application in short term decision making

LEARNING OUTCOMES (LO):


L01: Knowledge of discipline areas
L02: Practical skills
L03: Social skills and responsibilities
L04: Value, attitude and professionalism
L05: Communication, leadership and team skills
L06: Problem solving and scientific skills
L07: Information management and life-long learning skills.
L08: Managerial and entrepreneurial skills
L09: Leadership skills

CO-LO MATRIX:

LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8 LO9


CO
1
CO
2
CO
3
CO
lesson-plan/OBE/November 2014/ACC516 2
4

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PLAN STRUCTURE:

Contact Lecture Learning Model


No. Week Topic Title Topic Outcomes CO LO Assessment
Hours Coverage (PBL)
Ability to:
Understand the
significance
important of
adopting OBE for
Ice breaking.
the course. Sharing of
1 Overview of OBE. Entrance
Introduction 1 Recognize learning materials and
Overview of the course via lesson plan Survey
outcomes (LOs). information
and syllabus contents. Recognize the course
outcomes (COs).
Recognize the course
1 topic outcomes
(TOs).
Definition of CVP analysis
Limitations of CVP analysis
Computation of Break Even Point
COST (BEP), margin of safety Able to calculate the
LO1
VOLUME Computation of Target Volume at Break Even Point Test 1
LO2 Lecture and
1-3 PROFIT 8 targeted profit (BEP), Margin of CO1
LO6 tutorials
ANALYSIS Graphical representations of CVP Safety and apply the Final Exam
LO8
sensitivity analysis
analysis
CVP and Sensitivity analysis

lesson-plan/OBE/November 2014/ACC516 4
Contact Lecture Learning Model
No. Week Topic Title Topic Outcomes CO LO Assessment
Hours Coverage (PBL)
Definition and purpose of budget
Budgeting process and key budget
factor
Preparation of budgets
- Functional budgets (sales
BUDGETING budget, production budget, Able to understand LO1 Quiz 1
AND direct labor budget, materials the various types of LO2 Lecture and
2 4-7 12 CO2
BUDGETAR usage and purchase budget) budgets and able to LO6 tutorials
Y CONTROL - Cash budgets prepare the budgets LO8 Final Exam
- Master budgets
- Budgeted Profit and Loss
Fixed and flexible budgets
Limitations of budgeting

Types of standards
Determination of standard cost
Basic variance analysis
- Material (price and usage)
STANDARD - Labour (rate and efficiency) Able to prepare a
LO1
COSTING - Variable overhead (expenditure standard cost card, Test 2
LO2 Lecture and
3 8-10 AND 9 and efficiency) calculate costs CO3
LO6 tutorials
VARIANCE - Fixed overhead (expenditure variances and explain Final Exam
LO8
ANALYSIS and capacity) reasons for variances
- Sales (price and sales margin)
Reasons for variances
Limitations of standard costing

Relevant cost and benefits


Special Order Decision
LO1
SHORT Make or Buy Decision Quiz 2
LO2
TERM Delete a segment Decision Able to make short Lecture and Assignment
4 11-14 12 CO4 LO6
DECISION Limiting Factor Decision term decisions tutorials Final Exam
LO8
MAKING Qualitative factors in decision Exit Survey
LO9
making

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TEXT & REFERENCES

Drury, C (2006), Management And Cost Accounting, Cengage Learning

Langfield-Smith et.al (2012) Management Accounting: Information For Creating and Managing Value, McGraw-Hill

ASSESSMENT

Continuous Assessment: % %
2 Tests 20
2 Quizzes 10
1 Assignment 10 40

Final Examination: 60
100

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