Course Code & Number
BA 303
Course Title
Managerial Accounting
Level
BS
Credit Hours/ ECTS Credits
(3+0+0) 3 TEDU Credits, 6 ECTS Credits
Year of Study:
Junior
Semester:
Fall
Type of Course:
Compulsory
Mode of Delivery:
Face-to-face
Language of Instruction:
English
Pre-requisite / Co-requisite:
Pre-requisites: BA 203
Co-requisites: NONE
Catalog Description
Cost classifications. Costing methods in manufacturing and service companies. Cost-volume-profit relationships. Budgeting techniques. Controlling and decision making processes.
Course Objectives
The main objective of this course is to introduce principles and techniques of managerial accounting in order that students understand managerial decision making and managerial control.
Course Learning Outcomes
Upon succesful completion of this course, a student will be able to
1. Discover aims, fundamentals and techniques of managerial accounting
2. Develop a knowledge of managerial control and performance evaluation
3. Recognize the importance of accounting tools to evaluate performance of firms
4. Identify managerial decision making and the roles of cost accounting in decision making
5. Discover cost-benefit analysis and its use in managerial decision making
Recommended Reading
1. Cost Accounting: A Managerial Emphasis, Horngren, Datar, Foster, Rajan and Ittner, Prentice Hall, 20
2. Related journal articles and publications.