| Code | Description |
|---|---|
| LO1 | Able to explaine the role and objectives of managerial accounting in planning, controlling, and decision- making processes. |
| LO2 | Classify and analyze costs according to behavior, function, and relevance for managerial decisions. |
| LO3 | Prepare and record transactions under job order costing and process costing systems. |
| LO4 | Ability to evaluate the financial impact of alternative accounting methods |
| LO5 | Ability to calculate equivalent units of production and allocate costs using appropriate costing methods. |
| LO6 | Ability to apply cost-volume-profit (CVP) analysis to determine break-even points, target profits, and margin of safety. |
| Week | Content |
|---|---|
| 1 | Introduction to Managerial Accounting |
| 2 | Job Order Costing |
| 3 | Job Order Costing-Examples |
| 4 | Process Costing |
| 5 | Process Costing-Examples |
| 6 | Cost-Volume-Profit Analysis |
| 7 | Cost-Volume-Profit Analysis-Examples |
| 8 | Variable Costing |
| 9 | Variable Costing-Examples |
| 10 | Master Budgets |
| 11 | Master Budgets-Examples |
| 12 | Master Budgets-Examples |
| 13 | Responsibility Accounting and Performance Evaluation |
| 14 | Responsibility Accounting and Performance Evaluation-Examples |
| 15 | Responsibility Accounting and Performance Evaluation-Examples |
| Activity | Count | Duration (Hours) | Total |
|---|---|---|---|
| Attendance | 15 | 3.00 | 45.00 |
| Pre-Class Individual Study | 15 | 3.00 | 45.00 |
| Midterm Exam/Preparation | 1 | 10.00 | 10.00 |
| Final Exam/Preparation | 1 | 15.00 | 15.00 |
| Homework | 8 | 3.00 | 24.00 |
| Total Workload (Hours) | 139 | ||
| ECTS Credit (Workload / 25) | 5 | ||
| # | Assessment Type | Contribution (%) |
|---|---|---|
| 1 | Midterm Exam | %30 |
| 2 | Homework | %10 |
| 3 | Final Exam | %60 |
| TOTAL | %100 | |
| PO \ LO |
LO1
|
LO2
|
LO3
|
LO4
|
LO5
|
LO6
|
|---|---|---|---|---|---|---|
| PO-1 | ||||||
| PO-2 | ||||||
| PO-3 | ||||||
| PO-4 | ||||||
| PO-5 | ||||||
| PO-6 | ||||||
| PO-7 | ||||||
| PO-8 | ||||||
| PO-9 | ||||||
| PO-10 | ||||||
| PO-11 | ||||||
| PO-12 |
| # | Method Name | Description | Tools |
|---|---|---|---|
| 1 | Lecture (expository teaching), interactive discussion | Listening and taking notes. | Standard classroom technologies, multimedia tools (projector, computer, digital presentations) |
| 2 | Controversial Course | Listening and comprehension, critical thinking | Standard classroom technologies, multimedia tools, projector, computer, overhead projector |
| 3 | Problem Solving | * Analyzing physical and physiological problems using problem-solving techniques and developing appropriate solutions. | |
| 4 | Technical Trip | They participate in a pre-planned technical field trip and report on what they learned during the trip. | Equipment located at the MGM station |
| 5 | Homework | Solving and analyzing homework questions using a computer and Excel. | Computer |