Edition 1/ 09-10
This document was uploaded by user and they confirmed that they have the permission to share it. If you are author or own the copyright of this book, please report to us by using this DMCA report form. Report DMCA
Overview
Download & View Edition 1/ 09-10 as PDF for free.
More details
- Words: 1,290
- Pages: 7
DDW2243
Edition 1/ 09-10
KOLEJ TEKNOLOGI DARULNAIM (salinan pelajar / pensyarah) Department
Course & Code Pre – requisite Total / Contact Hours
: Management and Accounting Department Kolej Teknologi Darulnaim
Page : 1/ 3
Managerial Accounting (DDW 2243)
Semester : VI
: DDW1313, DDW1323 3 hours x 14 weeks Lectures : 3 hrs
Objectives
Academic Year : 3
Tutorial 1hr
Lab : Nil
In this course student will learn: i.
Understand the basic concepts of managerial accounting.
ii.
Differentiate between management and financial accounting concept.
iii.
make decisions related to budgeting, production planning, and product costing.
iv. Sypnosis
Identify relevant and irrelevant costs and benefits to make a decision.
v. Evaluate the acceptability of an investment projects This course is designed to provide basic knowledge about managerial accounting. It will cover various topics including cost terms, concept, behavior and cost analysis. Analysis includes variance analysis, BEP, product costing, product pricing, profit planning, and budgeting.
Learning Outcome(Overall for the course )
After completing this course, students should be able to: i.
Understand the concept and identify the differences and similarities between managerial accounting and financial accounting.
ii.
Determine types of cost, classification and use.
iii.
Understand, interpret and use CVP analysis and budget for profit planning purposes.
iv.
Identify various types of investment and its classification and how the related items are reported.
v.
Understand the practicality and usefulness of contribution approach compared to absorption approach.
vi.
Understand and identify method of analysis such as relevant and irrelevant cost, benefit and constraints resources in decision-making and acceptability of investment project
DDW2243
Edition 1/ 09-10
Department
: Management and Accounting Department
Course & Code Pre – requisite
Kolej Teknologi Darulnaim
Page : 2/ 3
Managerial Accounting (DDW 2243)
Semester : VI
: DDW1313, DDW1323
Total / Contact Hours
Academic Year : 3
3 hours x 14 weeks Lectures : 3 hrs
Tutorial 1hr
Lab : Nil
Topic 1. INTRODUCTION. 1.1 Definitions 1.2 Concepts 1.3 Comparison
Learning Outcomes Hours : 1
NOSS-MLVK : - N/A
Student will be able to: i. Understand the concept and identify the differences and similarities of managerial accounting from financial accounting.
2. COST TERMS, CONCEPTS, AND CLASSIFICATIONS
Hours : 8
NOSS-MLVK : - N/A
Student will be able to:
2.1 General cost classification
i.
Determine types of cost, classification and use.
2.2 Cost Behavior
ii.
Understand the use of cost behavior in planning and
2.3 Cost Classification on Financial Statements.
decision making process. iii.
2.4 Costing method
Prepare the Financial Statements using the MA concept (contribution and absorption approach).
iv.
Understand the use of various costing design.
v.
Compute the cost of product under various costing method including Job Order Costing, Process Costing and Activity Base Costing.
3. PLANNING AND CONTROL 3.1 Profit Planning 3.2 Budgeting
Hours : 12
NOSS-MLVK : - N/A
Student will be able to: i.
3.3 Control
Understand
the
concept of profit and
profit
planning. ii.
Understand, interpret and use CVP and budget for profit planning purposes.
iii.
Understand the importance of budget and prepare budget.
iv.
Prepare segmented I/S using the contribution format and explains traceable and common fixed cost.
DDW2243
Edition 1/ 09-10
Department
:
Course & Code Pre – requisite
:
Total / Contact Hours
Management and Accounting Department Kolej Teknologi Darulnaim Managerial Accounting (DDW 2243)
Page : 3/ 3 Semester : VI
DDW1313, DDW1323
Academic Year : 3
3 hours x 14 weeks Lectures : 3 hrs
4. STANDARD COST AND
PERFORMANCE MEASUREMENT
Tutorial 1hr Hours : 12
4.2 Variance Analysis 4.3 Segment Reporting 4.4 Performance Management
5. PRICING AND DECISION MAKING 5.1 Pricing of products
Understand the concept of standard and how standard is being used.
ii.
Prepare and analyze variances
iii.
Understand the use of ROI and RI in measuring performance.
Hours : 9
i.
5.3 Decision making process
ii. iii.
Understand and implement the concept of product pricing.
iv.
:
Text Book
:
References
:
i.
ii.
iii.
iv.
: :
Understand the range and compute transfer price. Understand the concept and characteristics of relevant and irrelevant cost. Prepare an incremental analysis to make decision
1. Team Working 2. Communication skills
i.
Prepared by Name Signature
NOSS-MLVK : - N/A
Student will be able to:
5.2 Project planning and evaluation
Generic Skills Addressed
NOSS-MLVK : - N/A
Student will be able to: i.
4.1 Standard Costs
Lab : Nil
3. Problem Solving Garrison, R. H., Noreen, E. W. (2008) Managerial Accounting 12th Edition. Kuala Lumpur : McGraw-Hill, Irwin.
Managerial Accounting, 1st edition, 2005, Shaari Isa, Prentice Hall Hongren, Sundem, Stratton. Introduction to Management Accounting, 14th. Edition. (2008). Prantice Hall, Upper Saddle River, NJ. Weygandt, J. J.; Keiso, D. E.; Kimmel, Paul D. (2007). Managerial Accounting. Tools for Decision Making (4th. ed.). John Wiley & Sons Inc., NY.
Drury, C. (1999). Management and Cost Accounting. Thomson Publishing, London. Certified by : Deputy Dean (Academic) Ilyasak bin Ahmad Name : Signature :
DDW2243
Date
Edition 1/ 09-10
:
Date
:
DDW2243
Edition 1/ 09-10
ASSESSMENT
Assessments Test 1
15%
Test 2
15%
Test 3
-
Assignment
5%
Quiz
5%
Lab / Skills
-
Lab Report
-
Project
-
Presentation
-
UTM Evaluation Collaboration Program
-
Course Work
40%
Final Exam
60%
Total
100%
GRADE PERCENTAGE
GRADE
POINT VALUE
90 - 100
A+
4.0
80 – 89
A
4.0
75 – 79
A-
3.67
70 – 74
B+
3.33
65 – 69
B
3.0
60 – 64
B-
2.67
55 – 59
C+
2.33
50 – 54
C
2.0
45 – 49
C-
1.67
40 – 44 35 – 39
D+
1.33
D
1.00
30 – 34
D-
0.67
0 – 29
E
0.0
DDW2243
Edition 1/ 09-10
Course Plan WEEK 1
MEETING LECTURE
TOPIC 1 2
2
LECTURE
2
QUIZ 1 3
LECTURE
2
4
LECTURE
3
LECTURE
3
Test 1 6
LECTURE
3
7
LECTURE
3
SEMESTER BREAK – 1 WEEK 8 LECTURE 4 QUIZ 3 (Topic 4) 9 LECTURE 4 10
LECTURE
4
11
LECTURE
4
Test 2 12
LECTURE
5
13
LECTURE QUIZ 4 (Topic 5) LECTURE
5
14
1. Planning and Control - Definition of planning - Planning Concepts - Planning Analysis Topic 2
QUIZ 2 5
TITLE 1. Introduction to managerial accounting and business environment a) Introduction to MA - terms and concepts used in MA b) Contrast MA with FA 2. Cost Terms, Concepts, and Classifications a) General cost Classification 1. Cost Terms, Concepts, and Classifications (cont…) - Manufacturing costs and non-manufacturing costs - Product cost and period cost - Cost Behavior: VC, FC, and mixed cost: analysis and use - Balance Sheet, The Income Statement and Schedule of Cost of Goods Manufactured Topic 1 & 2 1. Costing Systems - Job Order Costing and Process Costing - Overheads using Weighted-Average and FIFO method. 2. Characteristics of ABC, Comparison of Traditional and ABC
5
1. Profit Planning - Definition of profit - Responsibility Accounting - Planning and control - Static Budget (Topic 1 – 3) 1. Standard Costs and Performance Measurement - Definitions - Standard Costs Variance Analysis 1. Planning and Budgeting - Definitions - Flexible budgets - Budgetary control 1. Standard costs - Concept and development - Variance Analysis 1. Flexible Budget and Overhead Analysis: - Flexible Budgets, differences with Static Budget 1. Segment Reporting and Decentralization - Responsibility accounting, Decentralized operations - Segmented I/S using the contribution format & Transfer Pricing 1. Performance measurement - Return on investment, Residual income - Strength and weaknesses of ROI and RI (Topic 3 & 4) 1. Decision Making: - Decision making Process - Relevant and irrelevant cost 1. Decision Making (cont…) - Incremental Analysis - Optimal production when resources are limited. 1. Product Pricing - Pricing processes Review and conclusion STUDY WEEK – 1 WEEK FINAL EXAM – 2 WEEKS
DDW2243
Edition 1/ 09-10
Edition 1/ 09-10
KOLEJ TEKNOLOGI DARULNAIM (salinan pelajar / pensyarah) Department
Course & Code Pre – requisite Total / Contact Hours
: Management and Accounting Department Kolej Teknologi Darulnaim
Page : 1/ 3
Managerial Accounting (DDW 2243)
Semester : VI
: DDW1313, DDW1323 3 hours x 14 weeks Lectures : 3 hrs
Objectives
Academic Year : 3
Tutorial 1hr
Lab : Nil
In this course student will learn: i.
Understand the basic concepts of managerial accounting.
ii.
Differentiate between management and financial accounting concept.
iii.
make decisions related to budgeting, production planning, and product costing.
iv. Sypnosis
Identify relevant and irrelevant costs and benefits to make a decision.
v. Evaluate the acceptability of an investment projects This course is designed to provide basic knowledge about managerial accounting. It will cover various topics including cost terms, concept, behavior and cost analysis. Analysis includes variance analysis, BEP, product costing, product pricing, profit planning, and budgeting.
Learning Outcome(Overall for the course )
After completing this course, students should be able to: i.
Understand the concept and identify the differences and similarities between managerial accounting and financial accounting.
ii.
Determine types of cost, classification and use.
iii.
Understand, interpret and use CVP analysis and budget for profit planning purposes.
iv.
Identify various types of investment and its classification and how the related items are reported.
v.
Understand the practicality and usefulness of contribution approach compared to absorption approach.
vi.
Understand and identify method of analysis such as relevant and irrelevant cost, benefit and constraints resources in decision-making and acceptability of investment project
DDW2243
Edition 1/ 09-10
Department
: Management and Accounting Department
Course & Code Pre – requisite
Kolej Teknologi Darulnaim
Page : 2/ 3
Managerial Accounting (DDW 2243)
Semester : VI
: DDW1313, DDW1323
Total / Contact Hours
Academic Year : 3
3 hours x 14 weeks Lectures : 3 hrs
Tutorial 1hr
Lab : Nil
Topic 1. INTRODUCTION. 1.1 Definitions 1.2 Concepts 1.3 Comparison
Learning Outcomes Hours : 1
NOSS-MLVK : - N/A
Student will be able to: i. Understand the concept and identify the differences and similarities of managerial accounting from financial accounting.
2. COST TERMS, CONCEPTS, AND CLASSIFICATIONS
Hours : 8
NOSS-MLVK : - N/A
Student will be able to:
2.1 General cost classification
i.
Determine types of cost, classification and use.
2.2 Cost Behavior
ii.
Understand the use of cost behavior in planning and
2.3 Cost Classification on Financial Statements.
decision making process. iii.
2.4 Costing method
Prepare the Financial Statements using the MA concept (contribution and absorption approach).
iv.
Understand the use of various costing design.
v.
Compute the cost of product under various costing method including Job Order Costing, Process Costing and Activity Base Costing.
3. PLANNING AND CONTROL 3.1 Profit Planning 3.2 Budgeting
Hours : 12
NOSS-MLVK : - N/A
Student will be able to: i.
3.3 Control
Understand
the
concept of profit and
profit
planning. ii.
Understand, interpret and use CVP and budget for profit planning purposes.
iii.
Understand the importance of budget and prepare budget.
iv.
Prepare segmented I/S using the contribution format and explains traceable and common fixed cost.
DDW2243
Edition 1/ 09-10
Department
:
Course & Code Pre – requisite
:
Total / Contact Hours
Management and Accounting Department Kolej Teknologi Darulnaim Managerial Accounting (DDW 2243)
Page : 3/ 3 Semester : VI
DDW1313, DDW1323
Academic Year : 3
3 hours x 14 weeks Lectures : 3 hrs
4. STANDARD COST AND
PERFORMANCE MEASUREMENT
Tutorial 1hr Hours : 12
4.2 Variance Analysis 4.3 Segment Reporting 4.4 Performance Management
5. PRICING AND DECISION MAKING 5.1 Pricing of products
Understand the concept of standard and how standard is being used.
ii.
Prepare and analyze variances
iii.
Understand the use of ROI and RI in measuring performance.
Hours : 9
i.
5.3 Decision making process
ii. iii.
Understand and implement the concept of product pricing.
iv.
:
Text Book
:
References
:
i.
ii.
iii.
iv.
: :
Understand the range and compute transfer price. Understand the concept and characteristics of relevant and irrelevant cost. Prepare an incremental analysis to make decision
1. Team Working 2. Communication skills
i.
Prepared by Name Signature
NOSS-MLVK : - N/A
Student will be able to:
5.2 Project planning and evaluation
Generic Skills Addressed
NOSS-MLVK : - N/A
Student will be able to: i.
4.1 Standard Costs
Lab : Nil
3. Problem Solving Garrison, R. H., Noreen, E. W. (2008) Managerial Accounting 12th Edition. Kuala Lumpur : McGraw-Hill, Irwin.
Managerial Accounting, 1st edition, 2005, Shaari Isa, Prentice Hall Hongren, Sundem, Stratton. Introduction to Management Accounting, 14th. Edition. (2008). Prantice Hall, Upper Saddle River, NJ. Weygandt, J. J.; Keiso, D. E.; Kimmel, Paul D. (2007). Managerial Accounting. Tools for Decision Making (4th. ed.). John Wiley & Sons Inc., NY.
Drury, C. (1999). Management and Cost Accounting. Thomson Publishing, London. Certified by : Deputy Dean (Academic) Ilyasak bin Ahmad Name : Signature :
DDW2243
Date
Edition 1/ 09-10
:
Date
:
DDW2243
Edition 1/ 09-10
ASSESSMENT
Assessments Test 1
15%
Test 2
15%
Test 3
-
Assignment
5%
Quiz
5%
Lab / Skills
-
Lab Report
-
Project
-
Presentation
-
UTM Evaluation Collaboration Program
-
Course Work
40%
Final Exam
60%
Total
100%
GRADE PERCENTAGE
GRADE
POINT VALUE
90 - 100
A+
4.0
80 – 89
A
4.0
75 – 79
A-
3.67
70 – 74
B+
3.33
65 – 69
B
3.0
60 – 64
B-
2.67
55 – 59
C+
2.33
50 – 54
C
2.0
45 – 49
C-
1.67
40 – 44 35 – 39
D+
1.33
D
1.00
30 – 34
D-
0.67
0 – 29
E
0.0
DDW2243
Edition 1/ 09-10
Course Plan WEEK 1
MEETING LECTURE
TOPIC 1 2
2
LECTURE
2
QUIZ 1 3
LECTURE
2
4
LECTURE
3
LECTURE
3
Test 1 6
LECTURE
3
7
LECTURE
3
SEMESTER BREAK – 1 WEEK 8 LECTURE 4 QUIZ 3 (Topic 4) 9 LECTURE 4 10
LECTURE
4
11
LECTURE
4
Test 2 12
LECTURE
5
13
LECTURE QUIZ 4 (Topic 5) LECTURE
5
14
1. Planning and Control - Definition of planning - Planning Concepts - Planning Analysis Topic 2
QUIZ 2 5
TITLE 1. Introduction to managerial accounting and business environment a) Introduction to MA - terms and concepts used in MA b) Contrast MA with FA 2. Cost Terms, Concepts, and Classifications a) General cost Classification 1. Cost Terms, Concepts, and Classifications (cont…) - Manufacturing costs and non-manufacturing costs - Product cost and period cost - Cost Behavior: VC, FC, and mixed cost: analysis and use - Balance Sheet, The Income Statement and Schedule of Cost of Goods Manufactured Topic 1 & 2 1. Costing Systems - Job Order Costing and Process Costing - Overheads using Weighted-Average and FIFO method. 2. Characteristics of ABC, Comparison of Traditional and ABC
5
1. Profit Planning - Definition of profit - Responsibility Accounting - Planning and control - Static Budget (Topic 1 – 3) 1. Standard Costs and Performance Measurement - Definitions - Standard Costs Variance Analysis 1. Planning and Budgeting - Definitions - Flexible budgets - Budgetary control 1. Standard costs - Concept and development - Variance Analysis 1. Flexible Budget and Overhead Analysis: - Flexible Budgets, differences with Static Budget 1. Segment Reporting and Decentralization - Responsibility accounting, Decentralized operations - Segmented I/S using the contribution format & Transfer Pricing 1. Performance measurement - Return on investment, Residual income - Strength and weaknesses of ROI and RI (Topic 3 & 4) 1. Decision Making: - Decision making Process - Relevant and irrelevant cost 1. Decision Making (cont…) - Incremental Analysis - Optimal production when resources are limited. 1. Product Pricing - Pricing processes Review and conclusion STUDY WEEK – 1 WEEK FINAL EXAM – 2 WEEKS
DDW2243
Edition 1/ 09-10
Related Documents
1 Sixweeks 0910 Upper
June 2020 2
1 Sixweeks 0910 Lower
June 2020 3
Edition 1
November 2019 11
Cal 0910
May 2020 16
Springtime 0910
June 2020 14