ACC 3105: ADVANCED MANAGEMENT ACCOUNTING

PRE-REQUISITE:ACC 2302: INTRODUCTION TO MANAGEMENT

ACCOUNTING
DETAILED COURSE OUTLINE

Trimester: 3/2023
Credit hours: 3
Lecturer’s Name: Dr. Nyatete Kenyanya
Tel. Contact: 0724 558548
Email: pnyatete@kcau.ac.ke
Contact Time: Wednesday 8 am-11 am

Course Purpose
The ensures that students can apply judgement and technique in the analysis of relevant data
to provide management with the information required to contribute to a range of strategic
planning, control and decision-making situations.

Expected Learning Outcomes

At the end of the course, the students will be able to:
1. Prepare management information and the need to adapt techniques in a changing com-
mercial environment;
2. Identify the information needs of management and contribute to the development of
appropriate systems;
3. Evaluate the strategic performance of a business and recommend appropriate perform-
ance measures;
4. Understand the significance of the relationship between financial and non-financial
indicators of business performance;

COURSE CONTENT
WEEK TOPIC SUB TOPICS
1- 3 Developments in management  Target costing
accounting  Life cycle costing
 Just in time inventory
 Kaizen
 Total quality management
 Bench marking
4 Performance measurement;  Economic value added
Financial performance measures  Return on investment
 Residual income
5 Performance measurement;  Balanced score card
Non-financial performance  Fitzgerald and moon Building block model
measures
 6 COMPREHENSIVE CAT
7 Financial Distress and Corporate  The concept of corporate failure
Failure  Models of predicting corporate failure
8 Environmental management  Environmental management accounting and role of account-
accounting ants

9 & 10 Pricing decisions and transfer  Pricing decisions and transfer pricing
pricing
11-12 Advanced variance Analysis  Mix Variance
 Yield Variance
 Capacity Variance
 Efficiency Variance
13 – 14 END OF TRIMESTER EXAMS

SUBMISSION OF ASSIGMENTS
Deadlines for submission of assignments should be strictly adhered to and failure to submit all
assignments will be treated as incomplete coursework. The consequence is a fail grade and one
will be required to repeat the unit when next offered. To avoid this unfortunate occurrence, please
submit your work in time.

Students who expect to miss deadlines for assignments, class exercises or CAT for health reasons
or special family reasons should communicate to the lecturer as soon as possible.

CLASS ATTENDANCE
Students are required to attend all classes and to report to class on time. If for some cogent reason
you are unable to attend class, do inform the lecturer well in advance. Those who report to class
more than 30 minutes late will be locked out of the class. You are required to attend at least 2/3
(67%) of all lessons, failure to meet this threshold will lead your disqualification from this unit
and you will be required to repeat the unit when next offered. It is mandatory that you sign in your
attendance in the class list as prove that you have attended the class.

FINAL EXAMINATION
Please note that it is compulsory to sit for the end of trimester sit-in exam. Failure to do the exam
is treated as abscondment and one is required to repeat the unit when next offered. In the case
where a student, for a cogent reason, is unable to sit for the exam, please inform the lecturer early
in advance and make an official request of a special exam by filling the relevant form, which is
available from the School of Business and Public Management. It is your responsibility to ensure
that you have done all assignments, CATs, and the examination.

EVALUATION
The course will be evaluated as follows:
Assignments 20%
CAT 30%
FINAL EXAM 50%
TOTAL : 100%
PLAGIARISM AND INTEGRITY

1. Any student involved in cheating in tests, coursework or examinations will be sus-

pended pending investigations, and may be expelled from the University.
2. You are advised to acquaint yourself with the University examination regulations.
3. Plagiarism means presenting other people’s work as your own. Plagiarism is a serious
offence and will not be tolerated, and offenders will fail that course. You should not
copy and paste other people’s work without due and appropriate acknowledgement,
which is done through citations and references. All reports and assignments submitted
will be checked for similarity using the URKUND. The University has zero-tolerance
for plagiarism and such a violation will lead to stiff penalties including but not limited
to, cancellation of your results, as well as suspension from the University

REFERENCES

1. Lucey, T. (2002). Costing. Cengage Learning EMEA.

2. DRURY, C. M. (2013). Management and cost accounting. Springer.
3. Storey, R. (1995). Introduction to cost and management accounting. Macmillan

Additional Readings
1. Horngren, C. T. (2009). Cost accounting: A managerial emphasis, 13/e. Pearson
Education India.
2. Maheshwari, S. N., Maheshwari, S. K., &Maheswari, S. K. (2013). An Introduction to
Accountancy. Vikas Publishing House.
A list of journal databases provided at thehttp://www.kca.ac.ke/index.php/electronic-
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