COLLEGE OF BUSINESS AND FINANCE

DEPARTMENT OF ACCOUNTING AND ECONOMICS

COURSE SYLLABUS/ SPECIFICATION

Code and Title: ACCT 301: MANAGERIAL ACCOUNTING

Weight: (3 – 0 – 3)

Prerequisite: ACCT 201

Description:
Introduction to cost behavior and cost-volume-profit relationships; relevant
information and decision making; the master budget; flexible budgets and variances;
management control systems and responsibility accounting.

- Explore knowledge of basic concepts and principles of managerial accounting.

Objectives:
- Describe and explain the process of budgeting.
- Use skills acquired in the course to formulate a budget.
- Analyze decision made in the short and the long run with regard to managerial
accounting.
- Distinguish between the different types of costs and calculate the break-even
point.

Semester: First Academic Year: 2016/2017

Instructor(s):
Dr. Bahaaeddin Alareeeni
Dr. Rami Abu Wadi

Office Telephone: 17298999

Email: rwadi@ahlia.edu.bh ; bahaaedu@hotmail.com

Intended Learning Outcomes (ILOs):

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 A. Knowledge and Understanding
Concepts and Theories: Describe the role played by management accounting in today business
A1. activities. Recognize the cost classification and cost allocation procedures along with getting an
insight on the management side of organization in term of setting and preparing budgets.
Contemporary Trends, Problems and Research: Demonstrate critical awareness of the latest
A2. trends (e.g. Balance scorecard), hot topics (e.g. Corporate Social Disclosures and Economic Value
Added) and research in the field of managerial accounting.
Professional Responsibility: Explore the high importance of code of ethics required by personnel
A3.
working within the managerial accounting industry in running the daily business activities.

B. Subject-specific Skills
Problem Solving: Utilize quantitative methods to solve routine problems in managerial accounting
B1.
(e.g. Breakeven point equation: fixed costs/contrition margin).
B2. Modeling and Design: N/A
Application of Methods and Tools: Applying Microsoft software tools “Microsoft Excel V. 2010”
B3.
to prepare cash budget.

C. Thinking Skills
Analytic: list and analyze the managerial accounting processes as well as differentiate between
managerial and financial accounting.
C1.
Break down the inventory component of a manufacturing organization and recognize the difference
existing among the financial statement of the different companies.
Synthetic: utilize the knowledge and skills acquired to analyze business activities and to make a
reasoned recommendation regarding it.
C2.
Prepare the statement of cost of goods manufactured and cost of goods sold along with operational
and financial budgets.
C3. Creative: N/A

D. General and Transferable Skills (other skills relevant to employability and personal development)
Communication: Share thoughts and participate in a class discussion as well as in on board
D1.
exercises.
Teamwork and Leadership: Work independently, participate in a team, be well-organized, develop
D2.
good habits, and show initiative in class.
Organizational and Developmental Skills: Commitment to submit all type of course work within
D3.
the allocated time.

Ethics and Social Responsibility: Raising awareness in regard to the variance that exist between
D4.
flexible budget and actual result which is caused by the unethical acts of management.

Course Structure (Outline)

Week Hours ILOs Topics Teaching Method Assessment Method
Lecture Lab
1 1 - Introduction to the lecture -
2
 course and discussion
of course syllabus.
1 2 - A1 , A2, Topic 1 (Chapter 1) Lecture Oral Participation
A3,C1,D1 The Changing Business Examples Group discussions
Environment: A self-test exercises Test
Manager’s Perspective Problem Solving
- The role of
management
accounting
2 3 - A1,B1, C1, Topic 2 (Chapter 2) Lecture Oral Participation
D1 Cost Concepts and Cost Examples Test
Allocation self-test exercises
- Cost information Problem Solving
- Financial statement
and the reporting of
cost
3 3 - B1,C2,D1, Topic 2 (Chapter 2) Lecture Oral Participation
D3 - Inventory account Examples Test
in manufacturing self-test exercises Graded homework
organizations Problem Solving Article review
- Elements of product (article one)*
costs
4 3 A1 , B1, Topic 3 (Chapter 6) Lecture Oral Participation
C1, C2,D1 Cost behavior analysis
Examples Test
-cost behavior and
self-test exercises
management
Problem Solving
-Mixed cost and the
contributions margin
income statement
5 2 B1,C2,D2, Topic 3 (Chapter 6) Lecture Group discussions
D3 - cost volume profit
Examples Test
analysis
self-test exercises Graded homework
-Breakeven analysis
Problem Solving
-using C-V-P to plan
future sales, costs, and
profits
5 1 A1, B1, Test 1 ( Topic 1,2,3) Test
C1, C2
6 3 A2 , C1, Topic 4: (Chapter 7) Lecture Oral Participation
C2,D3 The Budgeting Process
Examples Test
-the budgeting process
self-test exercises Graded homework
-the master budget
Problem Solving Group discussions
3
 Final exam

7 3 B1, C2,D4 Topic 4: (Chapter 7) Lecture In-class problem set

Examples Oral Participation
-operating budgets
self-test exercises
Problem Solving
8 2 1 B1,B3,D2 Topic 4: (Chapter 7) Lecture
Examples In-class problem set
-Financial budgets Graded homework
self-test exercises
- Cash Budgeting Using
Problem Solving
Excel
9 3 - A1, A2, C1, Topic 5: (Chapter 8) Lecture Oral Participation
Performance
D1,D2 Examples Group discussions
Management and
self-test exercises Graded homework
Evaluation
Problem Solving Test
-performance
Final Exam
measurement
- responsibility
accounting
10 2 A1, C1,D1 Topic 5: (Chapter 8) Lecture Oral Participation
- performance
Examples Test
evaluation of cost
self-test exercises Graded homework
centers and profit
Problem Solving Final Exam
centers
- performance
evaluation of
investment centers
- performance
incentives and goals
10 1 A1, A2, Test 2 ( Topic 4,5) Test 2
B1,C1, D4
11 3 A1 , B1, Topic 6: (Chapter 10) Lecture Oral Participation
C1,D1 Short-Run Decision
Examples Test
Analysis
self-test exercises Final Exam
- Short run decision
Problem Solving
analysis and the
management
process
- Incremental
analysis for
4
 outsourcing
decisions
12 3 B1, C1,D1 Topic 6: (Chapter 10) Lecture Oral Participation
Examples Graded homework
- Incremental
self-test exercises Test
decision for special
Problem Solving Final Exam
order decisions
- Incremental
analysis for
segment
profitability
decisions
13 3 A2,B1, Topic 6: (Chapter 10) Lecture Oral Participation
C1,D1,D2
Examples Test
- Incremental
self-test exercises Article review
analysis for sales
Problem Solving (article Two)*
mix decisions
Final Exam
- Incremental
analysis for sell or
process further
decisions
14 3 B2, C1 & Topic 7: (Chapter 12) Lecture Oral Participation
C2,D1 Pricing Decisions,
Examples Test
Including Target
Costing and Transfer self-test exercises Final Exam
Pricing
Problem Solving
- The pricing
decision and the
manager
- Economic pricing
concepts
15 2 B2, C1 & Topic 7: (Chapter 12) Lecture Oral Participation
C2,D1
Examples Test
- Cost based pricing
methods self-test exercises Final Exam
Problem Solving
15 1 A1, B1, C1 Test 3 ( Topic 6,7) Test 3
16 1 A1,B1,C1, Revision for final exam Lecture Final Examination
C2,D4 Final exam (topic
Problem Solving
2 4,5,6,7)

Teaching Materials
Needles, B. E. and S. V. Crosson, Managerial Accounting”, 9th edition,
Textbook(s): Houghton Mifflin, 2013.

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 Handouts related to each topic are distributed from time to time.
Handout(s): article 1 and article 2
Reference(s): Article one: Sharma, A. (2009). “Implementing Balance Scorecard for Performance
Measurement. Journal of Business Strategy, Vol. 6 Issue 1, p7-16.
Article two: Saaydah, M. (2005). Corporate Social Disclosures in Some Arab
Countries: A Comparison Among Jordan, Bahrain and Kuwait. Dirasat, Administrative
Sciences, Volume 32, No. 1, p. 435-453.

Assessments:
Type of Learning Outcomes
Description Weighting
Assessment
Test 1: “50 minute test which cover
A1, B1, C1, C2 15%
topics1,2 and 3”
Tests: best two Test 2: “50 minute test which cover
A1,A2, B1,C1, D4 15%
of three topics 4& 5”
Test 3: “50 minute test which cover
A1, B1, C1 15%
topics 6&7”
Graded homework will cover most of
Homework A1,B1,C1,C2,D4 10%
the topics.
Oral Students are expected to participate in
all classes actively and effectively. A1, B1, C1, D1 10%
Participation
“Two hour Final Exam consisting of
A1,B1,C1,C2,
Final Exam Short Answer Questions (SAQs), This 50%
D4
exam will cover topics 4, 5, 6 and 7.”
Students are expected to discuss the
Article Review* A1, A2, A3 0%
findings of the article in class.
Overall: 100%
*formative assessment

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Ahlia University values academic integrity. Therefore, all students must
understand the meaning and consequences of cheating, plagiarism and other
academic offences under the Code of Student Conduct and Disciplinary
Procedures (see www.ahlia.edu.bh/integrity for more information).