‫جامعة اليرموك‬
Yarmouk University
Document Approval Date
Department: Accounting
Course Name: Advanced Managerial Accounting
Number of Credit Hours: 3
Course Status: Specialization Obligatory Course
Pre-requisite: ACC 102
Teaching Method
Course Description
Course Objectives
Course Learning Outcomes
(CLOs)
Mapping Course Learning Outcomes CLOs to Program Learning Outcomes PLOs
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Document Code
Course Syllabus
:Official Stamp
Course Identification
Course Code and Number: ACC 632
Semester: Fall ; 2023-2024
Teaching Language: English
Course Coordinator: Prof. Turki Alhmoud
General Information
✘ Face-to-Face Online Blended
This course includes information necessary for short-term and long-term
decisions through budgeting, comparing investment projects, planning and
controlling, decentralization of management and responsibility accounting,
and performance evaluation
The aims of the course are to study the concepts of managerial accounting in
greater depth together with detailed analysis of the underlying reasons for
their use. It also aims to show students, through discussion, illustrations and
assignment materials, the wide application of managerial accounting
principles to business and economic problems.
Further, advanced techniques are introduced, and some major principles of
management theory will be related to management accounting. Students will
be strongly encouraged to formulate their own individual views on the
particular applicability of the various techniques in specific circumstances.
CLO1: demonstrate the knowledge and ability about Conducting Research.
CLO2: demonstrate the knowledge and ability about Cost Management
Concepts, cost predictions, and Cost-Volume-Profit Analysis.
CLO3: demonstrate the knowledge and ability about Financial Planning and
Capital Budgeting
CLO4: demonstrate the knowledge and ability about Responsibility
Accounting
CLO5: demonstrate the knowledge and ability about Decision Making:
Relevant Cost and Benefits
CLO6: demonstrate the knowledge and ability about Absorption and
Variable Costing Systems
 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus

PLO1 PLO2 PLO3 PLO4 PLO5 PLO6

CLO1 √ √
CLO2 √ √ √ √
CLO3 √ √ √ √
CLO4 √ √ √
CLO5 √ √ √ √
CLO6 √ √ √ √ √

Assessment Methods
Assessment Type Date and Time Assessment Method )%( Mark CLOs
November 26,
Midterm Exam 2023
Midterm Exam 30 3+2

For every
Activity (1) chapter
Assignment and cases 15 3,4,5,6 ,2
Activities*
December 24,
Activity (2) 2023
Term paper 15 1

Expected Sunday
January 14, 2024
Final Exam or as the
Final Exam 40 3,4,5,6 ,2
schedule

Course Contents, Schedule, and Instruction Methods

Instruction
Week Course Content
**Method

Chapter 1: The changing role of Managerial Accounting in a Face-to-face class

Week 1 Dynamic Business Environment
How to prepare midterm paper

Face-to-face class
Week 2 Chapter 2: Cost Management Concepts

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus

Course Contents, Schedule, and Instruction Methods

Instruction
Week Course Content
**Method
Face-to-face class
Week 3 Chap 6: Cost Bahavior, estimations and Predictions

Face-to-face class
Week 4 Chapter 7: Cost-Volume-Profit Analysis

Face-to-face class
Week 5 Chapter 7: Cost-Volume-Profit Analysis Continued

Face-to-face class
Week 6 Chapter 9: Financial Planning and Analysis

Face-to-face class

Week 7 Chapter 9: Financial Planning and Analysis Continued

Face-to-face class

Week 8 Midterm Exam

Face-to-face class

Chapter 12: Responsibility Accounting and Operational

Week 9 Performance Measures

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
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Course Syllabus

Course Contents, Schedule, and Instruction Methods

Instruction
Week Course Content
**Method
Face-to-face class
Week 10 Chapter 13: Investment Centers and transfer pricing

Face-to-face class
Week 11 Chapter 14: Decision Making: Relevant Cost and Benefits

Chapter 14: Decision Making: Relevant Cost and Benefits Face-to-face class
Week 12
Continued

Face-to-face class
Chapter 16: Capital Expenditure Decisions
Week 13

Face-to-face class
Week 14 Chapter 8: Absorption and Variable Costing Systems

Face-to-face class
Week 15 Review and midterm paper presentation

Week 16 Final Exam Week

**Instruction method is as follows:
 Face-to-Face course: Face-to-face class
 Online course: Interactive synchronous or asynchronous
 Blended course: Face-to-face or Online (synchronous or asynchronous)

Main Textbook and References

Hilton, Ronald W. and Plate David E., Managerial Accounting: Creating Value in a
Main Textbook
Dynamic Business Environment, 12th edition, McGraw-Hill, 2020
Garrison Ray H., Eric W. Noreen and Peter C Brewer, Managerial Accounting, •
Other References
.latest edition, McGraw-Hill

***
Policies and Instructions
Attendance It is difficult to do well in this class without your regular attendance and active participation.
You are expected to come to class; having read the assigned chapter and completed all
assigned homeworks. However, if a student’s absences exceed 15% (or 30% with

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 ‫جامعة اليرموك‬
Yarmouk University
‫اسم الكلية‬
Faculty
Document Approval Date Document Code
Course Syllabus

acceptable excuse approved by the college council) of the total hours of the course, a
prohibition from the final exam and withdrawn with fail grade will be given to the student.
An integral part of any successful business career is the ability to communicate ideas
Activities effectively. Since the classroom is one of the easiest forums in which to cultivate this talent,
.participation in classroom discussions, assignments and quizes are required and expected
In the case, where a student is unable to complete an assessment due to legitimate and
unexpected circumstances, s/he applies to course instructor for late assessment with
Late Submission justifiable excuse. The instructor shall conduct the late assessments with a reduction of
student’s marks.
Student will be examined in theory and its application. Exam questions may consist of
multiple choice, short and long problems. You are responsible for all material covered in the
text, readings, homework or lectures. A student must submit in writing to the instructor
Exams concerned the reasons for the absence no later than three days as of the resumption of
attendence. Students with excused absence will be allowed to take make-up exam.
Unexcused absences result in grade of zero for that particular exam.
Cheating and Plagiarism .Cheating is grounds for immediate class failure
Office Hours After class or 11:30-12:00 Sunday, Tuesday, and Thursday, or by appointment
***For more information, please see the student handbook.

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