University of Jordan Jordan University Business School (JUBS)

Course Syllabus

1 JUBS-March 2017

1. Department Name: Accounting

2. Program Name: Bachelor Degree in Accounting

3. Program Code 1602211

4. Course Code and Title: 1602211 Managerial Accounting

5. Course credits: 3 theory

6. Pre-requisites: 1602102

7. Course Instructor/ Coordinator Name and Email

Dr. Faten Kerazan

f.kerazan@ju.edu.jo

8. Course web-page: http://business.ju.edu.jo/Departments/DeptCourses.aspx?DeptName=Accounting

9. Academic year: 2016- 2017

10. Semester: First √ Second 1st Summer 2nd Summer

11. Textbook(s)

Garrison, R. H. Noreen, E. W., and Brewer (2014), Managerial Accounting, Middle East

Edition – Second Edition, McGraw-Hill.

12. References:

Garrison, R. H. Noreen, E. W., and Brewer (2012), Managerial Accounting, Custom edition,

McGraw-Hill.

13. Other resources used

http://www.ifac.org/professionalism http://www.imanet.org

14. Course description

This course aims to demonesrate cost types, cost behavior, and how to use the cost volume

profit analysis in decision making process. In addition it explains the activity based costing

system, and how to use the master budget in decision making.

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

2 JUBS-March 2017

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

3 JUBS-March 2017

15. Course Intended Learning Outcomes: (All CILOs must start with an action verb, please use ANNEX I for getting a

better understanding of the Action Verbs and Blooms Taxonomy. The mapping of the CILOs with relevance to the PILOs of the program.)

Mapping to PILOs

CILOs (Preferred not to exceed 12 CILOs)

A B C d E F G H

1. List the cost classification for

managerial purposes.

Describe the relevant costs and

benefits for decision-making purpose. (Knowledge Level).

X X x

2. Compare between the financial and

managerial accounting & distinguish

different cost terms and concepts.

Discuss an integrated approach for

the deployment of financial and non-

financial data for managerial

purposes. (Comprehension Level).

X x x

3. Analyze cost behavior to use it in

predicting costs.

Analyze the break-even point to use it

in decision-making. (Analysis Level).

x x

4. Use managerial accounting

techniques (cost analysis, cost

behavior) in decision making,

planning and performance evaluation.

(Application Level).

x x

x

5. Prepare the contribution format -

income statement.

(Syntheses Level).

x x x

6. Use activity based costing techniques

in studying cost behavior and

improving cost decisions.

x x

x

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

4 JUBS-March 2017

(Application Level).

7. Prepare the budgets.

(Syntheses Level). x x x

8. Calculate return on investment (ROI)

& the simple rate of return for an

investment. (Analysis Level).

x x

x

9. Evaluate the acceptability of an

investment project using the net

present value method and the internal

rate of return method. (Evaluation Level).

x x

10. Apply the basic principles of

management accounting in decision-

making.

Apply the management accounting

techniques in predicting costs and

preparation of the budget. (Application Level).

x x x x

16. Course evaluation: (Formative and summative assessment methods are expected)

Assessment Type

Details/ Explanation of Assessment in relation to CILOs

Number Weight Date(s)

Quizzes &

participation Cover all the topics 5 5 % All of weeks

Midterms 1,2,3,4,5 1,2,3 30 % Week 8

Second 6,7,8 4 15% Week 13 Final Cover all the topics

1,2,3,4,5,6,7,8,9,10 1-8 50 % Week 16

Total 100%

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

5 JUBS-March 2017

17. Description of Topics Covered (The description should be from the textbook used)

Topic Title

Description

Managerial Accounting:

An overview

Definition of managerial accounting,, its importance for

the career path.

Managerial Accounting

and cost concepts

Distinguishing between different cost terms and

concepts.

Cost volume profit

relationships

Understanding break-even analyses and use it in

decision making

Variable costing and

segment reporting: Tools

for management

Introducing the contribution margin format - income

statements and its uses.

Activity based Costing: A

Tool to Aid decision

Making

Understanding how to apply activity-based costing in

decision making, and its uses

Profit Planning

Preparation of the master budget and how to be used.

Performance measurement

in decentralized

organizations

Use managerial accounting techniques in decision

making

Differential analysis :the

key to decision making

Applying the basic principles of management accounting

in decision making, initially by differentiating between

relevant and irrelevant costs

Capital Budgeting

Decisions

Describing the basic issues should be considered when

making a long-term decision.

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

6 JUBS-March 2017

18. Course Weekly Breakdown:

Week Date Topics covered CILOs Teaching Method Assessment

1 29/01/2017 Managerial Accounting:

An overview

1 2

Lecturing Using data show Discussing Solving problems

Exams & participation

2 & 3 05/02/2017 Managerial Accounting

and cost concepts

5 4

Lecturing Using data show Discussing Solving problems

Exams & participation

4 & 5 19/02/2017 Cost volume profit

relationships

3 Lecturing Using data show Discussing Solving problems

Exams & participation

6 & 7 05/03/2017 Variable costing and

segment reporting: Tools

for management

3 4 5

Lecturing Using data show Discussing Solving problems

Exams & participation

8 & 9 19/03/2017 Activity based Costing: A

Tool to Aid decision

Making

6 Lecturing Using data show Discussing Solving problems

Exams & participation

10 & 11 02/04/2017 Profit Planning

7 Lecturing Using data show Discussing Solving problems

Exams & participation

12 &13 16/04/2017 Differential analysis :the

key to decision making

10 Lecturing Using data show Discussing Solving problems

Exams & participation

14 30/04/2017 Performance

measurement in

decentralized

organizations

8 Lecturing Using data show Discussing Solving problems

Exams & participation

15 & 16 07/05/2017 Capital Budgeting

Decisions

9 Lecturing Using data show Discussing Solving problems

Exams & participation

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

7 JUBS-March 2017

19. Others:

Description

Attendance policies:

Attendance University policy is that students are to attend all

classes and to arrive on time. Verified emergencies may

require an absence or delay, but habitual tardiness or absence

affects your learning and disrupts the class. Your presence is

important since student contributions are a significant part of

classroom activity and absence deprives others of your

contributions. Students are not allowed to miss more than

15% of the classes during the semester. Failing to meet this

requirement will be dealt with according to the university

disciplinary rules.

Absences from exams and handing in assignments on time:

Exams. Any absence from an exam that is not excused, will

result in a grade of ZERO. For an absence to be excused, the

student must provide an appropriate documentation and give

advance notification.

Assignments’ University policy is, that assignments are due

on the date assigned. Instructors may refuse to accept late

assignments or lower the grade that would be otherwise

given.

Health and safety procedures:

Honesty policy regarding cheating, plagiarism, misbehavior:

The Honor Code is an integral part of university life.

Students are responsible, therefore, for understanding the

code’s provisions. Cheating and attempted cheating,

plagiarism, lying, and stealing of academic work and related

materials constitute Honor Code violations. In the spirit of

the code, a student’s word is a declaration of good faith

acceptable as truth in all academic matters. To maintain an

academic community according to these standards, students

and faculty must report all alleged violations to the Honor

Committee.

Plagiarism is a serious academic offense. Plagiarism is the

use of someone else’s ideas, words, projects, artwork,

phrasing, sentence structure or other work without properly

acknowledging the ownership (source) of the property

(item). Plagiarism is dishonest because it misrepresents the

work of someone else as one’s own.

Any violations of the University’s academic rules,

regulations or directives are reported to the head of the

department and may result in one of the university

disciplinary measures.

University of Jordan Jordan University Business School (JUBS)

Course Syllabus

8 JUBS-March 2017

Course Coordinator: Dr. Hamzah Al-Mawali

Head of Department: T Dr. Faten Kerazan ype the Name

Add your Signature

Head of curriculum committee/ School Level:

Dr. Ghaleb Abu-Romman Add your Signature

Dean: Type the Name Add your Signature

Approved by the Program Coordinator/ Head of the Department on:

Type the date: DAY/MONTH/YEAR

Copy to:

Head of Department

Assistant dean for Development and Quality Assurance

Course Portfolio