‫بسم هللا الرحمن الرحيم‬

IN the name of Allah , The Merciful, The

Compassionate
Cairo University English Section
Faculty of Commerce The Fourth Year
Course Title :Management Accounting
Course Code: 411
Semester: Fall
Academic Year: 2020/2021
Course Outline
i. Text book:
Charles T. Horngren, Introduction to Management Accounting, Prentice-Hall
International, Inc., 16th edition, 2014.
ii. Course Objectives:
The main objectives of this course are:
1. To present the basic concepts and techniques of management accounting and
their applications.
2. To introduce the current trends in management accounting.
iii. Methods of Instruction:
Formal lecture format on each topic followed by informal discussion and
example problem solving .
iv. Grade Evaluation:
1. Term exam 30%
2. Final exam 70%
v. Course contents:
Week In-Class Materials Book Assignments
Pages
1 Chapter 1:Managerial Accounting, the Business 20-53
Organization, and Professional Ethics
1. Explain why accounting is essential for decision makers and
managers.
2. Describe the major users and uses of accounting information.
3. Describe the types of information an Accounting system provides
to its users.
4. Explain the role of Management Accounting in planning and
control.
1
2-4 Chapter 2:Introduction to Cost Behavior and Cost- 54-78 2-A1
Volume Relationships
2-B1
1. Explain how cost drivers affect cost behavior. 2-71
2. Show how changes in cost-driver levels affect variable and fixed
costs.
3. Explain step- and mixed-cost behavior.
4. Create a cost-volume-profit (CVP) graph and understand the
assumptions behind it.
5. Calculate break-even sales volume in total dollars and total units.
6. Calculate sales volume in total dollars and total units to reach a
target profit.
7. Differentiate between contribution margin and gross margin.
5-6 Chapter 5:Relevant Information for Decision Making with a 198-226 5-A1
Focus on Pricing Decisions
5-A2
1. Discriminate between relevant and irrelevant information for 5-B3
making decisions.
2. Apply the decision process to make business decisions.
3. Construct absorption and contribution-margin income
statements and identify their relevance for decision-making.
4. Decide to accept or reject a special order using the
contribution-margin technique.
.
7 Mid-term Exam

8-10 Chapter 6:Relevant Information and Decision Making with a 244-263 6-B1
Focus on Operational Decisions
6-B3
1. Use a differential analysis to examine income effects
across alternatives and show that an opportunity-cost analysis
yields identical results.
2. Decide whether to make or buy certain parts or products.
3. Choose whether to add or delete a product line using
relevant information.
4. Compute the optimal product mix when production is
constrained by a scarce resource.
11- Chapter 7:Introduction to Budgets and the Master Budget 288-309 7-A1
12
1. Explain how budgets facilitate planning and coordination. 7-B1
2. Anticipate possible human relation problems caused by budgets. 7-30
3. Explain potentially dysfunctional incentives in the budget process. 7-30
4. Understand the difficulties of sales forecasting. 7-31
5. Explain the major features and advantages of a master budget.
6. Follow the principal steps in preparing a master budget.
7. Prepare the operating budget and the supporting schedules.
8. Prepare the financial budget.
2
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