No Item Details

1. Subject Name Managerial Accounting

2. Subject Code MAM603
3. Lecturer Name Ms. Ainun Haji Abdul Majid
4. Programme To equip students with theoretical and practical knowledge in accounting and
Rationale finance relevant to managers.
5. Semester and Semester 1, Year 1
Year
Face to Face / Guided Self Learning Total
Student
Total Student Learning
Reading Completing Preparing
6. Learning Time F2F Others Hours
Materials Assignments for Exam
(SLT) (SLH)
10 10 50 35 15 120
7. Credit Hour 3 credit hours
8. Pre-requisite None
9. Learning Upon completion of this subject, students should be able to:
Outcomes 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.

10. Transferable Analytical, information gathering and writing skills

Skills
11. Synopsis 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.

12. Teaching Method Combinations of class lectures, tutorials, group discussions of issues and case studies
and assignments.
13. Assessment Assignments 1 30%
Details Assignments 1 30%
Final Examination 40%

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. Relationship between Course Content, CLO & Bloom Taxonomy Levels (BTL)
Bloom
Topics Title SLO
Taxonomy *
1 Introduction To Management Cost And Accounting 1-3 6
Development of Cost and Management Accounting
Difference Between Management and Financial
Accounting
Management Accounting Role in Performance
Evaluation and Rewards
2 Cost Concepts And Cost Classification 1-3 6
Manufacturing Costs
Material Costs, Labour Costs and Overhead
Opportunity Costs and Sunk Costs
3-4 Costing Systems 1-3 6
Cost Accounting Systems
Job Order Costing
Process Costing
Activity-based Costing
5-6 Cost-Volume-Profit Analysis 1-3 6
Cost-Volume Relationship
Cost Behavior and Operating Income
Contribution Margin, Margin of Safety
7-8 Special Decisions 1-3 6
Concept of Relevant Cost Information
Opportunity Costs, Sunk Cost
Incremental Analysis in Common Business Analysis
Special Order Decision, Production Constraint
Decisions
9-10 Operational Budgeting 1-3 6
Budgeting; Basis for Planning and Control
Establishing Budgeted Amounts
Budget Period
Master Budget
11 Standard Costing and Budgetary control 1-3 6
Concepts standard costs and standard setting
Variance Analysis
12-13 Capital Budgeting 1-3 6
Significance of Decision Rule
NPV and IRR Methods
Capital Rationing and Risk
14 Frontiers of Management Accounting 1-3 6
TQM and Cost of Quality
Benchmarking
Advanced Manufacturing Technology

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

 16. Detailed Contact Hours According to Learning Methods
Total
Reading Complete Prepare
Topics Title F2F Others Learning
Materials Assignments Exam
Hours
1 Introduction To 1 5 6
Management Cost And
Accounting
2 Cost Concepts And Cost 1 5 6
Classification
3-4 Costing Systems 1 10 5 48 20 6
5-6 Cost-Volume-Profit 1 5 6
Analysis
7-8 Special decisions 1 5 6
9-10 Operational Budgeting 1 5 6
11 Standard Costing and 1 5 6
Budgetary control
12-13 Capital Budgeting 2 10 12
14 New Frontiers of 1 5 6
Management Accounting
Total Learning Hour Per Semester 10 10 50 35 15 120
Notional Credit Hour Required 120
Notional Credit Hour 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 1. Blocher, E.J., Stout, D.E. & Cokins, G., Cost Management A Strategic
References 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 N/A

information: