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Managerial Accounting Sec A _MBA_

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					                        AMERICAN INTERNATIONAL UNIVERSITY - BANGLADESH
                             FACULTY OF BUSINESS ADMINISTRATION
                                        MBA PROGRAM
         Managerial Accounting ( Sec: A)                                           Semester: Spring - 2007
         Room #123                                                                 Faculty: Tahmina Parveen
         Class Day & Time: Sunday & Tuesday                                        E-mail: tahmina_parveen@aiub.edu
                                  7:30pm—9:00pm
Course Description
         Accounting is a multidisciplinary field. Regardless of a student’s career plans, a certain body of professional accounting
knowledge is necessary to become a professional who is capable of making informed and rational decision. The knowledge
acquired in this course should help students to analyze accounting problems and to apply the knowledge to find solutions to real life
business problems. The aim of this course is to provide an in-depth knowledge on managerial accounting principles and practices
so that managerial decision can be taken independently.

Required Text:
                                                       th
(1) Managerial Accounting – Garrison and Noreen, 10 Edition.
(2) Study Materials on Financial Accounting will be provided (www.aiub.edu).
Grading Policy:
The final course grade will be based on:
                             Mid-term Session                                             Final Session
        Quizzes & Class work                                 20%       Quizzes & Class work                          20%
        Individual Assignments                               10%       Individual Assignments                        10%
        Attendance                                           10%       Attendance                                    10%
        Case Analysis                                        10%       Case Analysis                                 10%
        Mid-term Exam                                        50%       Mid-term Exam                                 50%
        Total                                               100%       Total                                        100%
                       Converted into:                       40%                   Converted into:                   60%

Grading Scales:
        According to AIUB's grading policy. Please contact with the Registrar office for detail.

Mid-term Exam
         There will be one mid-term exam at the middle of the semester. You can expect short and/or multiple-choice questions
including theory and quantitative problems in the mid term exam.

Individual Assignments and Quizzes
         There will be a number of unannounced quizzes during the entire semester and the marks of all quizzes will be considered
for grading purpose. There will be no make up exam for any missing quiz and assignment. Please note that all individual
assignments are take home nature and due for submission in one-week time.

Class Participation (Bonus Marks)
          I expect active class participation from all students. Attendance at class will be taken with less weight. You will be
treated as an adult in this regard; responsible for the outcomes of the choices you make. Absences will impact your class
participation grade; if you're not in class, you can't participate.

Group Presentation and Group Report

          There will be a group presentation during the mid-term session. A group report will be prepared and presented by a
group of 2 - 3 students during the final session. The group will be formed at the beginning of first week on a random basis. The
detail guidelines and structure about the presentation and report will be announced in due time.
Final Exam

         There will be a comprehensive Final exam at the end of the semester. Final exam will include all chapters to be covered
after mid-term session and two chapters from mid-term session. You can expect both short (T/F and MCQ) and essay type
questions including theory and quantitative problems in the final exam. The detail will be announced in due time.




                                                                                                                                   1
Note
         No make-up exam will be given without prior arrangement with the instructor. Any missed exam / paper will earn zero
point. Academic dishonesty, such as cheating on the exam, copying another student’s exam / paper or letting another student copy
your exam / paper may result in your receiving an “F” grade in the course.
                                               Detailed Course Outline

                        Focus on Decision Making:

        Week # 1        Information for managing resources and creating value.
                        Managerial Accounting and The Business Organization.

                        Product costing systems :

                        Cost Allocation and Overhead Costs
        Week # 2        Cost Terms and concept
            #3          Cost behavior, cost drivers and cost estimation
            #4          Product costing systems
            #5          Job Order Costing
                        Process costing & Operation costing
                        Service costing.

                        Cost Behavior and Cost Volume Relationships:
        Week # 6
                        Measurement of Cost Behavior
            #7
                        Cost Management System and Activity – Based costing
                        Additional Uses of Cost-Volume-Profit Analysis


        Week # 8        Mid Term Exam
                        Accounting for Planning and Control:

        Week # 9        The Master Budget, Flexible Budget and Variance Analysis
             # 10       Management Control Systems and Responsibility Accounting
                        Management Control In Decentralized Organizations.

       Week # 11        Capital Budgeting: and Case Analysis
           # 12
                        Basic Financial Accounting:

                        Concepts, Techniques, and Conventions
       Week # 13
                        Understanding Corporate Annual Reports
           # 14
                        Understanding And Analyzing Consolidated Financial Statements.
                        Efficient Markets and Investor Decisions.


       Week # 15        Review

        Week #16        Final Examination




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