MAKLUMAT KURSUS UNTUK SEMESTER/PENGGAL SEMASA

COURSE INFORMATION FOR CURRENT SEMESTER/TERM

Sesi Akademik 2017/2018

Academic Session
Semester/Penggal Semester 1
Semester/Term
Kod Kursus CIA 2009/CTEB 2003
Course Code
Tajuk Kursus Perakaunan Pengurusan
Course Title Management Accounting
Bahasa Pengantar Bahasa Inggeris
Medium of Instruction English
th
Rujukan Utama Hilton, R.W., & Platt, D.E. (2015). Managerial Accounting. 10 ed. McGraw-Hill.
Main Reference
Strategi Pembelajaran Kuliah, Tutorial
Learning Strategies Lecture, Tutorial

Masa Pembelajaran Pelajar Bersemuka / Face to face : 58 jam/hours

Student Learning Time
Tidak Bersemuka / Non Face to face:
Masa Persediaan Pelajar / Student Preparation Time:62

Kemahiran Boleh Pindah Kemahiran menulis

Transferable Skills Writing skills
Pensyarah / Lecturer Dr. Elaine Oon Yen Nee

Bilik / Room B2-9

Telefon/e-mel 03-7967 3833 / oonelaine@um.edu.my

Telephone/e-mail
Sesi Kuliah / Lecture Session:

Hari/Masa / Day/Time Rabu/Wednesday 2 pm - 4 pm

Tempat / Venue DK6

Sesi Tutorial/Amali:
Tutorial/Practical Session:
1) Rabu/Wednesday 4 pm 6 pm : BSB-02
Hari/Masa / Day/Time
2) Rabu/Wednesday 6 pm - 8 pm : DK5
Tempat / Venue
Perincian Pemberatan Penilaian Penilaian Berterusan / Continuous Assessment: 50% comprise of the following:
Detail of Assessment Weightage
Mid-Term Test (20%): Wednesday, 25 October 2017 (Week 7)
Group Assignment & Presentation (25%): Due 11 December 2017
Class Participation (5%)

Peperiksaan Akhir / Final Examination: 50% Monday, 10 January 2018 (8.30 am)

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 MAKLUMAT KURSUS UNTUK SEMESTER/PENGGAL SEMASA
COURSE INFORMATION FOR CURRENT SEMESTER/TERM

Jadual Pengajaran / Teaching Schedule

Minggu Topik & Aktiviti Rujukan

Week Topic & Activities References

Management Accounting and the Business Environment

The work of management and the need for managerial accounting
1 information Chp 1 Hilton & Platt
11.09.17 Comparison of financial and managerial accounting
The changing business environment

Cost Terms, Concepts, and Classifications

Manufacturing vs non-manufacturing costs
Direct vs. indirect costs
Product vs period costs Chp 2 Hilton & Platt
2
Cost classifications on financial statements
18.09.17
Product cost flows
Cost classifications for decision making: differential cost and
revenue, and opportunity cost

Cost Behavior: Analysis and Use

Types of cost behavior: variable, fixed, and mixed costs
3 Chp 6 Hilton & Platt
Relevant range
25.09.17 The analysis of mixed cost: high-low method and scatter-graph plot.

Job Costing
Job costing and process costing an overview
Measuring direct materials and direct labor costs
Application of manufacturing overhead
Predetermined overhead rate Chp 3 Hilton & Platt
4
Choice of an allocation base
02.10.17
Computation of unit cost
Underapplied and overapplied overhead
Job cost sheet
The flow of costs

Variable Costing: A tool for Management

Overview of absorption and variable costing Chp 8 Hilton & Platt
5
Income comparison of absorption and variable costing
09.10.17
Advantages of variable costing and the contribution approach

Cost-Volume-Profit (CVP) Relationships

The equation method
The contribution margin method
Contribution margin ratio Chp 7 Hilton & Platt
6 Graphical method
16.10.17 Break-even analysis/point: in units and dollars.
The margin of safety
The concept of sales mix
Assumptions of CVP analysis

UM-PT01-MQF-BR006-S00
 MAKLUMAT KURSUS UNTUK SEMESTER/PENGGAL SEMASA
COURSE INFORMATION FOR CURRENT SEMESTER/TERM

Minggu Topik & Aktiviti Rujukan

Week Topic & Activities References

7 Mid Semester Test

to be held during lecture on Wednesday, 25 October 2017 at 2 pm Chp 1, 2, 3, 6, 7, 8
23.10.17
Relevant Cost for Decision Making
Cost concepts for decision making
Adding and dropping product lines, make or buy decision, pricing Chp 14 Hilton & Platt
8
decision, and accept or reject a special order.
06.11.17 Opportunity cost
Qualitative factors in decision making

9 Budgeting
13.11.17 Purposes of budgeting systems Chp 9 Hilton & Platt
Types of budgets
Preparing the master budget: operating and financial budgets
10
Human factors and behavioural implications in budgeting
20.11.17

Variance analysis
The need for standard costs
11 Setting standard costs
27.11.17 Using standard costs for calculating variances Chp 10 Hilton & Platt
Direct material, direct labor, and variable and fixed overhead
12 variances
04.12.17 Analyzing variances
Journal entries to record variances

Flexible budgets
Static vs flexible budgets
13 Chp 11 Hilton & Platt
Characteristics of a flexible budget
11.12.17 Developing the flexible budget

14 Revision & Presentation

18.12.17

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