EPOKA UNIVERSITY
FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
DEPARTMENT OF BUSINESS ADMINISTRATION
COURSE SYLLABUS
COURSE INFORMATIONCourse Title: MANAGERIAL ACCOUNTING |
Code | Course Type | Regular Semester | Theory | Practice | Lab | Credits | ECTS |
---|---|---|---|---|---|---|---|
BUS 336 | B | 6 | 3 | 0 | 0 | 3 | 6 |
Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature) | NA |
Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours: | Alba Kruja , Tuesday 13:30-15:30 |
Second Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours: | NA |
Teaching Assistant(s) and Office Hours: | NA |
Language: | English |
Compulsory/Elective: | Compulsory |
Classroom and Meeting Time: | E 311 Wednesday 09:30-12:15 |
Course Description: | Decision making implications of information provided by accounting theory; contemporary problems in reporting of financial statements; presentation format of financial statements as required by the ministry of Finance in Albania, analysis and interpretation of items appearing on the financial statements; methods of financial statement analysis; assigning a project for the analysis of the financial statements of a real Albania company. |
Course Objectives: | Managerial Accounting is a sub-area of accounting concerned with information needed to effectively plan and control company operations and make good business decisions. Managerial accounting encompasses the whole organization, from developing strategy to day-to-day planning, marketing to sales, financing to operations. Each business-related discipline is involved: management, marketing, systems, economics, finance, and, of course, accounting. The course will be focused on profit planning, flexible budgets, capital budgeting, product pricing, performance measures and differential analysis |
COURSE OUTLINE
|
Week | Topics |
1 | An Overview of Managerial Accounting Course |
2 | Pricing |
3 | Profit Planning |
4 | Preparing Master Budgets |
5 | Flexible Budgets and Performance Reports |
6 | Review before midterm exam |
7 | Midterm Exam |
8 | Standard Costs |
9 | Variance Analysis and Responsibility Accounting |
10 | Segment Reporting |
11 | Decentralization and Investment Center Performance |
12 | Relevant Costs for Decision Making |
13 | Incremental Analysis |
14 | Review Before Final Exam |
Prerequisite(s): | |
Textbook: | Brewer, Garrison, Noreen. Introduction to Managerial Accounting. Global Edition 6th Edition. McGraw-Hill Irvin Weygandt, Kiemmel, Kieso, Managerial Accounting, 6th edition, Wiley international edition |
Other References: | |
Laboratory Work: | |
Computer Usage: | |
Others: | No |
COURSE LEARNING OUTCOMES
|
1 | Gain an introduction to accounting techniques used by internal management to aid in planning, directing, controlling, and decision-making activities. |
2 | Use accounting data to identify and analyze alternatives with the purpose of making managerial choices to maximize economic benefits to a firm. |
3 | Develop technical skills used in problem-solving and analysis, such as measuring production process costs, budgeting, performance reporting, and efficient allocation of a firm's resources. |
4 | Gain experience with computerized spreadsheets and other electronic tools used in business problem-solving, budgeting, and financial analysis. |
5 | Obtain a working background with accounting tools as a foundation for further study in management, accounting, and other business discipline. |
COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES
(Blank : no contribution, 1: least contribution ... 5: highest contribution) |
No | Program Competencies | Cont. |
Bachelor in International Marketing and Logistics Management (3 years) Program |
COURSE EVALUATION METHOD
|
Method | Quantity | Percentage |
Midterm Exam(s) |
1
|
40
|
Final Exam |
1
|
60
|
Other |
1
|
|
Total Percent: | 100% |
ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)
|
Activities | Quantity | Duration(Hours) | Total Workload(Hours) |
Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
Hours for off-the-classroom study (Pre-study, practice) | 16 | 4 | 64 |
Mid-terms | 12 | 1 | 12 |
Assignments | 0 | ||
Final examination | 17 | 1 | 17 |
Other | 1 | 9 | 9 |
Total Work Load:
|
150 | ||
Total Work Load/25(h):
|
6 | ||
ECTS Credit of the Course:
|
6 |