Course Syllabus : Management Accounting

Textbooks : Financial and Managerial Accounting by Warren, Reeve and Fess ^th edition
Managerial Accounting by David Marshall
Accounting Text and Cases by Anthony and Reece
Course Description:
Accounting methods and techniues utili!ed by cor"orations, cost systems, budgeting, and the
utili!ation o# accounting data #or cost accounting decision ma$ing, and "lanning and control%
Course Objectives:
At the end o# the course, the "ro#essional or student &ill have the #ollo&ing ca"abilities:
'% (trong a""reciation managerial decision ma$ing "rocesses and the use o# accounting
in#ormation by the managers o# a business%
)% Recogni!e and com"rehend the various com"onents o# a com"any*s Financial
(tatements
+% A""ly cost conce"ts used in s"ecial management decisions and ca"ital budgeting
,% -nderstand activity . based costing analysis
/% 0no& relevant costing #or managerial decision
1% -nderstand the time value o# money%
Course mechanics and Requirement
The course &ill be delivered through lectures, case discussions, and oral "resentation o#
students re"orts on a "articular sub2ect matter that &ill be assigned% Case discussions and
student "artici"ation &ill be graded% 3ach &ritten case analysis shall be submitted #or
grading4Case analysis method &ill be #ollo&ed5% A term "a"er shall be reuired #rom each
student% An a""ro"riate #inal examination &ill be given at end o# the semester%
'% (tudent to attend the lectures and class discussions #or case analysis
)% (ubmit term "a"er
+% Attain a grade o# at least 678 to "ass the course
Course Rating:
Term exams )/8
Term 9a"er )/8
Written Case analysis )/8
Case Discussion 9artici"ation )/8
Read the #ollo&ing cases and ma$e the &ritten case analysis "articularly:
'% Case '/:' ;atesboat <ard
)% Case '1:' =ac$son Thomas
+% Case '1:, A!ienda >incola ?taliana
,% Case '1:)7 Cotter ?nc%
/% Riverside @eisure Centre
To"ic: @eisure centre, A9>, sensitivity analysis
1% Breen&ich "lc To"ic: Trans#er 9ricing, Aegotiated Trans#er 9rices, Divisional
Autonomy
C% Ae&castle Division To"ic: C>9, 9robabilities and Target "ro#its
6% 3ssex 3ngineering To"ic: 9er#ormance Measures
D% Ae&shire (chool Closure To"ic: 9ublic (ector, Decision Ma$ing
10. A London Borough Topic: Public Sector, activity analysis, value added