SYLLABUS

Managerial Accounting I

(4 SKS)

Semester III

(For Students)

GF 22 GMSB Academic Affairs,

Jl. HR. Rasuna Said Kav. C 22, Kuningan, Jakarta Selatan 12920
Phone: 021 – 526 1448
 SYLLABUS
Managerial Accounting I
(4 SKS)

I. NAME OF FACULTY
Dr. Jurica Lucyanda, S.E., M.Si.
Accounting Study Program
Faculty of Economic and Social Science

II. COURSE DESCRIPTION

Any organization requires the use of cost accounting
concepts and practices. Cost accounting provides key data
to managers for planning and controlling, and for costing
products, services and customers. Major topics in this
course include basic cost accounting for product costing,
cost allocation, and inventory costing.

III. COURSE PREREQUISITE

Principles of Accounting, Introduction to Management

IV. LANGUAGE:
Bahasa Indonesia and English

V. TEXTBOOK AND OTHERS REQUIRED MATERIALS

Horngren, C.T., Datar, S.M., Foster, G., Rajan, M., and
Ittner, C. 2015. Cost Accounting: A Managerial
Emphasis. 15th Ed. Pearson Prentice Hall.

VI. OBJECTIVES
Give the student a basic understanding of cost accounting.
Students may refer to the individual “Learning Goals” at
the beginning of each chapter for specific goals. After finish
the course, students are expected to have an in-depth
understanding and mastery a complex concepts and
techniques that are unparalleled in other accounting
courses.

VII. METHODS OF INSTRUCTIONS

Classroom instruction consists of lectures and practical
problem solving, supplemented by visual aids designed to

GF 22 GMSB Academic Affairs,

Jl. HR. Rasuna Said Kav. C 22, Kuningan, Jakarta Selatan 12920
Phone: 021 – 526 1448
 assist the student to successfully meet the course’s
learning objectives.

VIII. ATTENDANCE PROCEDURE

Comply with academic rules.

IX. METHODS OF EVALUATION

Mid test 35%
Final test 35%
Others (assignment & quiz) 30%

X. COURSE OUTLINE
Changes may be made occasionally during the course to
the assignments below due to time constraints and topical
emphasis.

WEEK TOPIC Assignments

E1-16, E1-17,
Chapter 1: The Manager and E1-18, E1-24,
I
Management Accounting E1-26, E1-27,
E1-31
E2-16, E2-17,
E2-18, E2-19,
Chapter 2: An Introduction to Cost
II E2-20, E2-21,
Terms and Purposes
E2-22, E2-28,
E2-29, E2-30
E4-16, E4-17,
E4-18, E4-23,
III Chapter 4: Job Costing E4-28, E4-29,
E4-31, E4-32,
E4-33, E4-41
E17-16, E17-17,
E17-18, E17-19,
IV Chapter 17: Process Costing E17-20, E17-21,
E17-22, E17-27,
E17-28
E18-16, E18-17,
E18-18, E18-19,
Chapter 18: Spoilage, Rework, and
V E18-20, E18-24,
Scrap
E18-25, E18-28,
E18-29
E5-16, E5-17,
E5-19, E5-20,
Chapter 5: Activity-based Costing and
VI E5-21, E5-22,
Activity-based Management
E5-26, E5-27,
E5-28

GF 22 GMSB Academic Affairs,

Jl. HR. Rasuna Said Kav. C 22, Kuningan, Jakarta Selatan 12920
Phone: 021 – 526 1448
 WEEK TOPIC Assignments
VII Overview
VIII MID SEMESTER TEST
E9-16, E9-17,
E9-18, E9-19,
Chapter 9: Inventory Costing and
IX E9-20, E9-21,
Capacity Analysis
E9-22, E9-23,
E9-24, E9-27
E10-16, E10-17,
E10-20, E10-21,
Chapter 10: Determining How Cost
X E10-22, E10-24,
Behave
E10-25, E10-27,
E10-28, E10-30
XI Chapter 14: Cost Allocation, Customer- E14-16, E14-17,
Profitability Analysis, and Sales-Variance E14-18, E14-19,
Analysis E14-20, E14-21,
E14-22, E14-23,
E14-24
XII Chapter 15: Allocation of Support- E15-16, E15-17,
Department Costs, Common Cost, and E15-18, E15-19,
Revenues E15-20, E15-21,
E15-22, E15-23,
E15-25
XIII Chapter 16: Cost Allocation: Joint E16-16, E16-17,
Products and Byproduct E16-18, E16-19,
E16-21, E16-22,
E16-23, E16-24,
E16-25,
XIV Chapter 20: Inventory Management, E20-16, E20-17,
Just-in-Time, and Simplified Costing E20-18, E20-19,
Methods E20-20, E20-21,
E20-22, E20-23,
E20-24, E20-25
XV Overview
XVI FINAL SEMESTER TEST

GF 22 GMSB Academic Affairs,

Jl. HR. Rasuna Said Kav. C 22, Kuningan, Jakarta Selatan 12920
Phone: 021 – 526 1448