Professional Documents
Culture Documents
COURSE OUTLINE
Programme ENM
Rationale for the inclusion of This course is a foundation course for management accounting,
the course / module in the one of the key areas in accounting. It also provides a good and
programme strong foundation for business and economics.
Status Core
Level 1
Face to Face
Assessments
Lecture
LO Method %
1-7 Quiz 10
3-7 Group Exercise 15
Assessment Methods and 1-4 Mid-Term Test 20
Type/Course Assessement 5 IT Assignment 5
State weightage of each type of
assessment. 1- 7 Final Examination 50
TOTAL 100
√ √ √ √ √
4. Compare and contrast variable/marginal costing
Describe the basic concept of CVP analysis and its √ √ √ √ √ √
5. application in business decision making
Content outline of the course / module and the SLT per topic
Learning Task/Reading
Weeks Topics
Hours (author/page)
1 Introduction
The role of management and the need for 9 Hilton-
managerial accounting information Chapter 1
Managerial vs Financial accounting
Managerial accounting in different types of
organizations
Cost Behaviour And Estimation
2 Basic cost management concepts 9 Hilton-
Costs classification Chapter 2
Cost behaviour patterns
Using costs behaviour patterns to predict costs
Cost estimation
1. Brewer, P.C., Garisson, R.H., & Noreen, E.W. (2008). Introduction to Managerial Accounting.
(4th ed.). New York: McGraw-Hill.
2. Horngren, C.T. et al. (2009). Cost Accounting: A Managerial Emphasis. (13th ed.). New Jersey:
Pearson Education.
3. Horngren, C.T. et al. (2008). Introduction to Management Accounting. (14th ed.). New Jersey:
Pearson Education.
2. Prepare financial statements in accordance with nationally and internationally accepted financial reporting standards for
organizations and groups of organizations. Perform simple and complex audits, apply essential finance concept, prepare tax
Practical Skills
returns and advise on tax matters in compliance with regulation and standards.
3. Provide services to the community based on learned knowledge, and cooperate with different stakeholders for the benefit of
Social skills and
the society (ummah).
Responsibilities
4. Behave in accordance with professional ethics and Islamic values. Value, Attitudes and
Professionalism
5. Communicate effectively with various stakeholders, whether verbally or in written form. Communication
6. Process and evaluate financial data and non-financial information, as well as suggest solutions to accounting issues taking into
Problem Solving and
consideration professional ethics and Islamic values.
Scientific Skills
7. Use, evaluate and manage information technologies and systems for the efficient attainment of organizational objectives; and Information Management
demonstrate an ability to learn continuously and develop professionally in tandem with the changes in the business world. and Lifelong Learning
Skills
8. Analyze financial and non-financial information to make optimal managerial decisions, which are ethical, at the operational,
Managerial and
tactical and strategic levels.
Entrepreneurial Skills
9. Work collaboratively in a management team as well as demonstrate leadership qualities. Leadership and Team
Skills