COURSE INFORMATION
Course Title: ADVANCED MANAGERIAL ACCOUNTING
Code Course Type Regular Semester Theory Practice Lab Credits ECTS
BUS 517 C 3 3 0 0 3 7.5
Lecturer and Office Hours: Mustafa Üç
Second Lecturer(s): NA
Teaching Assistant(s) and Office Hours: NA
Language: English
Compulsory/Elective: Elective
Classroom and Meeting Time:
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; method of financial statement analysis; assigning a project for the analysis of the financial statements of a real Albanian Company.
Course Objectives: Managerial accounting collects and analyses data which help executives during decision making process. In turn this course contains costing systems and concepts, emphasizes differences between internal accounting and external (financial accounting).
COURSE OUTLINE
Week Topics
1 Introduction to Managerial Accounting and Cost Concepts
2 Job-Order Costing System
3 Process Costing System
4 Process Costing System
5 Cost Behavior: Analysis and Use
6 Cost Behavior: Analysis and Use
7 Review session
8 Cost-Volume-Profit Relationships
9 Cost-Volume-Profit Relationships
10 Profit Planning
11 Profit Planning
12 Standard Costs
13 Standard Costs
14 Review Session
Prerequisite(s):
Textbook: Brewer, Garrison, Noreen, Introduction Managerial Accounting, McGraw-Hill international edition
Other References:
Laboratory Work:
Computer Usage:
Others: No
COURSE LEARNING OUTCOMES
1 Able to measure and report intellectual capital
2 Decentralization
3 Transfer pricing
4 Balanced Scorecard & Non-financial Performance Measurements
5 Knowledge in Responsibility Accounting
COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES
(Blank : no contribution, 1: least contribution ... 5: highest contribution)
No Program Competencies Cont.
MSc BAF Program
COURSE EVALUATION METHOD
Method Quantity Percentage
Project
1
50
Final Exam
1
50
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) 15 3 45
Hours for off-the-classroom study (Pre-study, practice) 15 2 30
Mid-terms 0 0
Assignments 0
Final examination 1 3 3
Other 2 61 122
Total Work Load:
200
Total Work Load/25(h):
8
ECTS Credit of the Course:
7.5