FACULTY: ECONOMICS AND MANAGEMENT SCIENCES

DEPARTMENT: ACCOUNTING, AUDITING AND INCOME TAX

MODULE CODE: CAAM 3781
MODULE TITLE: Management Accounting 2A
Contact Hours: 3 hours lecture & 1 hour tutorial per week.

COURSE OUTLINE 2017

Lecturer: Mr Felis Kapepiso Tutor: Ms Sharon Tjiueza

Office: Room X243; X Block Office: Room X206, X Block
CONTACT NO.: 061-2063 4844 CONTACT NO.: 061-2063986
E-MAIL: fkapepiso@unam.na Email: stjiueza@unam.na

Course content and objectives:

Module content: This module seeks to train learners to become competent users of
accounting information and to fully integrate their understanding of cost behaviour,
relevant costs and control systems into the analysis of business problems. This course
should help students become well and more efficient decision-makers. The objective of
this course is to develop the students’ analytical abilities to deal with problems relating
to various activities of any organization requiring analysis of information, interpretation
and decision making and dealing with scarce resources and optimizing the same for
achieving the goals of the organization.

Specific module objectives: On completion of this course students should be able to

1. Process and Analyze information for decision making
2. Applying various tools appropriate for decision making under the given situations;
3. Suggest action plan so as to achieve the organizational goals in a cost effective
manner.

Consultation hours: Displayed on the doors of Room X243 & Room X206
respectively. Should you require a specific appointment outside of consultation hours,
please arrange in advance with the instructor / tutor.

Attendance and Punctuality

Students are expected to attend all lecturers and tutorials. Late comers may not be
allowed into class after 15 minutes of starting time. Attendance registers will be strictly
maintained as a student must attend 80% of all lecturers and all practical tutorials in
order to be admitted for the final exam.

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COURSE OUTLINE: SEMESTER 1 FOR 2017

Week Dates Topics Units

1 & 2 06.02.2017- Cost information for decision making 1&2
17.02.2017  Cost volume profit analysis
 Relevant cost and revenue
 Short term decisions
3 20.02.2017- Linear Programming: Graphical 3
24.02.2017 Method
 Formulating the problem
 Graphing equations and
constraints
 Finding the optimal allocation
of resources
4 & 5 27.02.2017- Linear Programming: Simplex 4 Test 1:03.03.17
10.03.2017 Method
 Drawing up the initial tableau
 Interpreting the tableau and
testing for improvements
 Interpreting the final tableau
6 13.03.2017- Transportation models 6
17.03.2017  Assumption of transportation
 Finding initial solution and
testing for improvement
 Degeneracy
7 20.03.2017-  Mid semester break No classes
24.03.2017
8 27.03.2017- Transportation models..CONTINUES 6
31.03.2017
9& 03.04.2017- Network Analysis: 9 Test 2:
10 14.04.2017  Program Evaluation and 07.04.17
Review Technique and compulsory
 Critical Path Method
11 & 17.04.2016- Decision Making Under Risk and 10 Test 3:28.04.17
12 28.04.2017 Uncertainty
 Probability analysis and
expected values
 Maximin basis for decision
making
 Using standard deviation to
measure risk
 Decision tree
13 & 01.05.2017- Revision
14 12.05.2017

2
Prescribed text book:
1. Study guide from CES
2. Cost and management accounting: a Southern African approach by Ferina
Marimuthu

Recommended text books:

1. Management Accounting: Drury – Cengage Learning any edition
2. Quantitative analysis for management – Barry Render – Pearson – any edition
3. Management and Cost Accounting: Horngren – Pearson - any edition

Continuous Assessment (CA Marks):

 2 X Class test (Best 1) 40%
 Mid-term test ( compulsory) 50%
 Assignment 10%
TOTAL 100%

Important information’s
Note: The following dates are subject to change at the lecturer’s prerogative. Students
will be notified ahead of time of any changes.
Dates Important information
03.03.2017 Test 1
07.04.2017 Test 2 –compulsory
28.04.2017 Test 3

Grievances of grading of an individual’s test /assignment shall be discussed within 3

days from the date of result; otherwise the points recorded will stand.
NB: No special tests will be set outside those tests scheduled in terms of this
course outline.