COURSE INFORMATION Course 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 , Monday 15:00-17:00
Second Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours:
Teaching Assistant(s) and Office Hours:	Edra Sota Ms. Edra Sota; Can be contacted by email: esota16@epoka.edu.al
Language:	English
Compulsory/Elective:	Compulsory
Classroom and Meeting Time:	A 128 Thursday 11:45-14:30
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 Strategies for Internal Sales
3	Pricing Strategies for External Sales
4	Profit Planning
5	Preparing Master Budgets
6	Review Before Midterm Exam
7	Midterm Exam
8	Flexible Budgets and Performance Reports
9	Standard Costs
10	Variance Analysis and Responsibility Accounting
11	Decentralization and Investment Center Performance
12	Relevant Costs for Decision Making
13	Incremental Analysis
14	Review Before Final Exam

Prerequisite(s):	NA
Textbook:	Brewer, Garrison, Noreen. Introduction to Managerial Accounting. 8th Edition. 2019. McGraw-Hill Irvin Weygandt, Kiemmel, Kieso, Managerial Accounting: Tools for Business Decision Making, 1st Edition, Global Edition, Wiley international edition, 2017
Other References:	NA
Laboratory Work:	NA
Computer Usage:	NA
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 Business Informatics (3 years) Program

COURSE EVALUATION METHOD

Method	Quantity	Percentage
Midterm Exam(s)	1	15
Project	1	20
Final Exam	1	55
Other	1	10
	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