No

1.
2.
3.
4.
5.

Item
Subject Name
Subject Code
Lecturer Name
Programme
Rationale
Semester and
Year

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

6.

Total Student
Learning Time
(SLT)

F2F

Others

Self Learning
Reading
Materials

Completing
Assignments

Preparing
for Exam

Total
Student
Learning
Hours
(SLH)
120

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.

7.
8.
9.

Credit Hour
Pre-requisite
Learning
Outcomes

10.

Analytical, information gathering and writing skills

11.

Transferable
Skills
Synopsis

12.

Teaching Method

13.

Assessment
Details

Combinations of class lectures, tutorials, group discussions of issues and case studies
and assignments.
Assignments 1 30%
Assignments 1 30%
Final Examination 40%

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.

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

3-4

5-6

7-8

9-10

11

12-13

14

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

1-3

Bloom
Taxonomy *
6

1-3

1-3

1-3

1-3

1-3

1-3

1-3

1-3

SLO

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

16.
Topics

Detailed Contact Hours According to Learning Methods

Title

Total
Learning
Hours
6

F2F

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

1
1

Others

10

Reading
Materials

5
5

Complete
Assignments

48

Prepare
Exam

20

6
6

1
1
1

5
5
5

6
6
6

2
1

10
5

12
6

10

10

50

35

15

120
120
3.0

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

18.

Other additional
information:

N/A