Fundamentals of Management Accounting
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Skylab Education
SCHOOL OF CHARTERED MANAGEMENT ACCOUNTING
Course Title: Fundamentals of Management Accounting
Course Code: C01Batch 131Section: 01
Instructor: Kamruzzaman Sabbir Class Time: FRI & SAT 10.00AM – 12.00PM
SCHOOL OF CHARTERED MANAGEMENT ACCOUNTING
Course Title: Fundamentals of Management Accounting
Course Code: C01Batch 131Section: 01
Instructor: Kamruzzaman Sabbir Class Time: FRI & SAT 10.00AM – 12.00PM
Office hours: By AppointmentCell:
01674906177
Web: www.ksbcima.blogspot.com
e-mail: ksb.mmu@gmail.com
Related topic:StrategicManagement Accounting
================================================================================ COURSE OBJECTIVES:
This paper deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organisations and the role of CIMA. Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency. Investment appraisal, break-even analysis and profit maximising are used to aid both long and short-term decision making
SYLLABUS STRUCTURE
Web: www.ksbcima.blogspot.com
e-mail: ksb.mmu@gmail.com
Related topic:StrategicManagement Accounting
================================================================================ COURSE OBJECTIVES:
This paper deals with the basic techniques for the identification and control of costs and cost management. It introduces the context of management accounting in commercial and public sector bodies and its wider role in society. It identifies the position of the management accountant within organisations and the role of CIMA. Classification of costs and cost behaviour provides a basis for understanding the various tools available for planning, control and decision making. Budgetary control requires the setting of targets and standards while the analysis of variances demonstrates the levels of performance within organisations. Accounting control mechanisms are identified and applied to provide information to managers to achieve operational efficiency. Investment appraisal, break-even analysis and profit maximising are used to aid both long and short-term decision making
SYLLABUS STRUCTURE
The syllabus comprises the following
topics and study weightings:
•A - The context of management accounting 10%
•B - Cost identification and behaviour 25%
•C -Planning within organisations 30%
•D - Accounting control systems 20%
•E - Decision making 15%
•B - Cost identification and behaviour 25%
•C -Planning within organisations 30%
•D - Accounting control systems 20%
•E - Decision making 15%
CO1 SUPPORTS PROFESSIONAL QUALIFICATION:
TEACHING APPROACH:
Lectures, video presentations and guest lectures.
TEXT BOOKS:
CIMA CO1 Study Text-BPP Learning Media
ASSESSMENT STRATEGY
There will be a two hour computer based assessment, comprising 50 compulsory questions, each with one or more parts. A variety of objective test question styles and types will be used within the assessment.
SCHEDULE:
SessionTopicDate
1.Introduction to Management AccountingFeb 9
2.Introduction to Costing and Performance MeasurementFeb 15 3.Cost BehaviourFeb 16
4.Absorption CostingFeb 22Quiz 1
5.Absorption CostingFeb 23
6.Absorption CostingMarch 11
7.Marginal Costing and Pricing DecisionsMarch 2Quiz 2
8.Marginal Costing and Pricing DecisionsMarch 8
9.Mid Term 1 (Comprehensive)March 9
10.Break Even Analysis and Limiting Factor AnalysisMarch 15 11.Standard CostingMarch 16
12.Variance AnalysisMarch 22Quiz 3
13.Variance AnalysisMarch 23
14.Budget PreparationMarch 29
15.Budget PreparationMarch 30
16.Flexible BudgetingApril 5Quiz 4
17.Mid Term 2 (Comprehensive)April 6
18.Cost Book KeepingApril 12
19.Cost Book KeepingApril 13
20.Process CostingApril 19Quiz 5
21.Process CostingApril 20
22.Job Costing & Batch CostingApril 26Quiz 6
23.Service CostingApril 27
24.Decision Making and Investment AppraisalMay 3Quiz 7
25.Review and Wrap UpMay 4Quiz 8
26.Mock Exam (Paper Based)May 10
27.Final Mock (Computer Based)May 11
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