Shaari
ACC 3201
MANAGEMENT ACCOUNTING 1
Semester II 2012/2013
Department of Accounting and Finance Faculty of Management and Economics
Course Outline
Contact details
Course coordinator/lecturer
Course coordinator/Lecturer: e-mail: Phone: Fax: Room number Consultation hours: Dr. Mohd Shaari Abd Rahman shaari@umt.edu.my (09) 668 4157/3232 (09) 668 4237 Deputy Dean’s Office Monday 10am-12pm Wednesday 10am-11am
Course coordinator/Lecturer: e-mail: Phone: Fax: Room number Consultation hours:
Dr. Azwadi Ali azwadi@umt.edu.my (09) 668 3449 (09) 668 4237 A108 TBA
© Universiti Malaysia Terengganu 2013
Page
2
Course description
This course introduces the basic concepts, terminologies, principles and methods of cost accounting at operational level. This includes introduction of cost elements, basic cost accumulation techniques and various costing methods, including contemporary approaches in arriving at the cost of products produced or services rendered. Code: ACC 3201 Status: Core (Major) Credit Hour(s): Three Pre-requisite: Introduction to Financial Accounting (ACC 3101)
Student Learning Time F2F Independent 3 x 14 = 42 21 1 x 14 = 14 14 2 x 2=4 10 3 10
Lecture Tutorial Mid Term Final Exam
Total 63 28 14 13 118 2.95
Credit
Course Objectives
To provide an understanding on how organisations accumulate, assign and analyse cost and revenue data for use within the organization and its practical applications thereof.
Course Learning outcomes
1. Discuss the role of management accountants in providing relevant information for management use in planning, control and decision making (C2) 2. Explain and distinguish basic cost classifications, cost behaviour and appropriate accounting treatment of the three basic elements of cost; namely material, labour and overheads(C3) 3. Apply the various costing methods in product and service costing.(P3) 4. Apply the principles of variable costing, absorption costing, activity-based costing (ABC) in
MANAGEMENT ACCOUNTING 1
Semester II 2012/2013
Department of Accounting and Finance Faculty of Management and Economics
Course Outline
Contact details
Course coordinator/lecturer
Course coordinator/Lecturer: e-mail: Phone: Fax: Room number Consultation hours: Dr. Mohd Shaari Abd Rahman shaari@umt.edu.my (09) 668 4157/3232 (09) 668 4237 Deputy Dean’s Office Monday 10am-12pm Wednesday 10am-11am
Course coordinator/Lecturer: e-mail: Phone: Fax: Room number Consultation hours:
Dr. Azwadi Ali azwadi@umt.edu.my (09) 668 3449 (09) 668 4237 A108 TBA
© Universiti Malaysia Terengganu 2013
Page
2
Course description
This course introduces the basic concepts, terminologies, principles and methods of cost accounting at operational level. This includes introduction of cost elements, basic cost accumulation techniques and various costing methods, including contemporary approaches in arriving at the cost of products produced or services rendered. Code: ACC 3201 Status: Core (Major) Credit Hour(s): Three Pre-requisite: Introduction to Financial Accounting (ACC 3101)
Student Learning Time F2F Independent 3 x 14 = 42 21 1 x 14 = 14 14 2 x 2=4 10 3 10
Lecture Tutorial Mid Term Final Exam
Total 63 28 14 13 118 2.95
Credit
Course Objectives
To provide an understanding on how organisations accumulate, assign and analyse cost and revenue data for use within the organization and its practical applications thereof.
Course Learning outcomes
1. Discuss the role of management accountants in providing relevant information for management use in planning, control and decision making (C2) 2. Explain and distinguish basic cost classifications, cost behaviour and appropriate accounting treatment of the three basic elements of cost; namely material, labour and overheads(C3) 3. Apply the various costing methods in product and service costing.(P3) 4. Apply the principles of variable costing, absorption costing, activity-based costing (ABC) in