Management Accounting

Dr. Dina Ghandour

 Aim of the course:

 The aim of this course is to encourage the

acquisition of knowledge and skills relating to
the application of management accounting
concepts and techniques for planning, costing,
decision-making, and control.
 Learning outcomes:
• Knowledge and understanding:

 Introduce students to managerial decision making processes and the

use of accounting information by the managers of a business
 Apply cost accounting terminologies and methods for identifying,
distinguishing, and classifying costs
 Understand job order and process costing
 Demonstrate techniques used in cost-volume-profit analysis
 Illustrate the nature and purposes of budgeting and calculation of
variances and underlying reasons
 Identify the ethical behaviour requied by accountants.
 Learning outcomes:
 Skills:
 Ability to classify costs
 Ability to have a fundamental understanding of
managerial accounting and how it assists an
organization's management team in the overall
management process.
 Course contents:
 Managment accounting an overview
 Production marketing and adminstrative costs
 Cost estimation
 Activity based costing
 Job order costing
 Cost volum profit analysis
 Joint products
 Budgeting
 Code of ethics
 Standard cost system
 Method of instructions:

 Combination of class lectures and tutorials

using case study extensively and numerical
problems.
 Assessment:

 Course work 20%

 Mid Term exam 30%
 Final exam 50%
 Models of delivery &
students participation:

 Attendance at lectures is essential

 Attendance at tutorials is compulsory
 Students will be expected to have read the relevant chapters
indicated in the course content before each lecture.
 The references and course material:

 Introduction to Management Accounting ,Horngren (10th edition)

 Managerial Accounting ,Louderback- Holmen(10 th edition)

 Cost Accounting a Managerial Emphasis , Horngren-Foster-Dater(10th

edition)