Course Title

managerial accounting

Course Number

10861311

Instructor Name

Aya Dahboor

Contact Information

[email protected]

Semester(s) and academic year(s)

Summer Semester 2018
Second Semester 2018
First Semester 2018
Second Semester 2017

Compulsory / Elective

Compulsory

Course description: This course introduces the theory and concepts underlying cost concepts, and how these concepts are implemented and merged with the management decision making process. This course covers the cost related analysis, allocation, budgeting and decision making. Course contents :  Chapter 1 :cost-volume profit analysis. Chapter 2 :Budgeting.  Chapter 3 :variance analysis . Chapter 4 :Decision making. Chapter 5 : Activity Based Costing 

Identity the relationship between cost concepts, production and to be able to make decision based on cost-volume- profit analysis.

To understand the Master Budget flow and to be able to prepare a full master budget.

To identity the main concept of variance analysis as linked to Budgeting.

Understand the concept of relevant cost and relevant revenue and to be able to obtain managerial decision based on those two concepts. 

Understand the Activity based costing system and how to allocate overhead cost based on that system.

At the end of this course students should be able to

  able to use cost figures and implement it within the decision-making process

prepare the master budget and the related variance 

 understand the ABC

Practical skill

Writing skills

Research skills

Individual work effort.

Preparing assignment 

Horengren, Datar and Rajan. 2015. Cost accounting a managerial emphasis 15^thedition.