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

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:	Mustafa Üç
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:	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.
Master of Science in Business Administration Program
1	Integrate theories from business and economics to tackle business problem	5
2	Inspire an open minded-attitude through continuous learning and team-work.	5
3	Demonstrate ethical, social, and legal responsibilities in organizations	5
4	Organize and pursue scientific research projects	5
5	Enhance persuasive communication and presentation capabilities.	5
6	Critically evaluate contemporary research in specific business areas.	5

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