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SYLLABUS

AKU 2202 MANAGERIAL ACCOUNTING


Prerequisite: AKU 2201
Credit Hours: 3
Instructor:
Mahfud Sholihin, Ph.D
Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada
Phone: 0274-548510, ext. 150
Email: mahfud@ugm.ac.id
Office Hours for consultancy: Teusday, 10.00-12.00
Class Meeting: Monday, 07.00-09.30; Room: U212
Course Description
Managerial accounting (MA) concerns with the process of providing and using accounting
information for managerial purposes. MA system has three broad objectives: (1) to provide
information for costing out products, services, and other objects; (2) to provide information for
planning, controlling, evaluation, and continuous improvement; and (3) to provide information
for decision making. MA integrates all functions of business such as strategic management,
human resource, marketing, finance, and information systems. As a course it is designed and
developed to provide you with framework and strategic options to answer important questions,
such as how do the innovative approaches fit together to assist management to gain and sustain
companys competitive advantages. The course is built on an assumption that managers must
have relevant information within a framework of strategic management and managers must
consider a dynamic environment.
Throughout the course you will be learning various concepts and techniques of managerial
accounting and applying the knowledge in analyzing cases. The course is intended as a learning
and practice field with your instructor and colleagues as your sparing partners.
Course Objectives
Upon completion of the course students are expected to be able to:
1. Understand various concepts and techniques of managerial accounting.
2. Apply the concepts and techniques for planning, controlling, and business decision making
simulation.
3. Organize yourself for self- and group-study.
4. Work and communicate in a team.
5. Recognize ethical issues related to managerial accounting practices.

Learning Goals
Completion of the course contributes to the following learning goals and objectives:
Learning Goals
1

Students demonstrate the ability


to communicate

Students show the ability of


ethical reasoning
Students demonstrate the ability
to prepare accounting information

1.1
1.2
2.1
2.2
3.1

Learning Objectives
Demonstrate the ability to deliver
written reports
Demonstrate the ability to deliver oral
presentations
Demonstrate ability to identify ethical
issues in accounting profession
Demonstrate ability to identify ethical
standards in accounting profession
Demonstrate the ability to prepare
accounting information

High

Med

Low

Course Material
Required:
Hansen, Don. R. and Mowen, Maryanne. M. 2007. Management Accounting, 8th edition.
Cincinnati: South-Western College Publishing.
Students Responsibilities
1. Class meeting will be used by the lecturer to confirm students understanding of the
underlying concepts of managerial accounting. Students should read the chapter assigned and
are required to do and submit the individual homework assigned and group assignment
before each class meeting.
2. Students are expected to attend all scheduled class meetings. Absence from class meetings
shall not exceed 25%. Students who exceed the 25% limit without a medical or emergency
excuse acceptable to and approved by the Associate Dean of Academic shall not be allowed
to take the final exam.
3. Operating laptop, mobile phone, and other communication devices are strictly prohibited
during class meetings. Any student found operating these devices should leave the class and
will be considered as an absence for the class meeting.
Teaching Methods
To achieve the learning objectives I will not lecture you from time to time. Instead, my main role
in the class is to facilitate discussion and to serve as a clarifier. I and you should work together to
make sure that each class session is a lively, stimulating, and intellectually rewarding event in a
group learning. In every class, each of you will be an active discussant. I will use a mini case
study, available in the main textbook, in every meeting to introduce, illustrate, and discuss the
key issues. Each of you will have an opportunity to be a case presenter (in a group).
Additionally, each group must present the important points of the chapter assigned. You are
required to submit a group report for every case.
To stimulate you to read the book, there will be quizzes. The quizzes may cover the materials we
have discussed or the ones we are going to discuss. There is also a final group project. The
project is to identify and to analyze the application of various management accounting concepts
and techniques used in the real business.
Students are responsible for printing the syllabus, handouts, and other class materials and bring
them to class. Important announcements will be posted throughout the semester on the Sintesis
Systems. Students must check out the Sintesis regularly to learn about the announcements.
2

Grading
Your grade will be determined based on your total score on the following items:
Mid Exam
25%
Final Exam
25%
Quizzes and assignments
15%
Homework
15%
Project
20%
100%
Your final score will be mapped to a course grade based on the following scheme:
A
90 or above
C+
65 to 69
A85 to 89
C
60 to 64
B+
80 to 84
D
50 to 59
B
75 to 79
E
below 50
B70 to 74

Course Outline
Week
Topic
1
Review of Syllabus and Introduction:
The Role, History and Direction of
Management Accounting
- Management Accounting
Information System
- Management Accounting and
Financial Accounting
- A Brief Historical Perspective
of Management Accounting
- Current Focus of Management
Accounting
- The Role of the Management
Accountant
- Management Accounting and
Ethical Conduct
- Certification
2

Chapter
Syllabus
and Ch 1

Basic Management Accounting


Concepts
- Cost Assignment: Direct
Tracing, Driver Tracing, and
Allocation
- Product and Service Costs
- External Financial Statements
- Types of Management
Accounting System A Brief
Overview

Ch 2

Homework

Blue Ribbon,
Exercise 2-12

Budgeting for Planning and Control


- Description of Budgeting
- Preparing the Master Budget
- Using Budgets for Performance
Evaluation
- Activity-Based Budgeting
Cost-Volume-Profit Analysis
- Break-Even Point in Units
- Break-Even Point in Sales
Dollars
- Multiple-Product Analysis
- Graphical Representation of
CVP Relationships
- Changes in the CVP Variables
- CVP Analysis and ActivityBased Costing

Ch 8

Jones Dentistry
Exercise 8-11

Ch 11

McFarlands
Exercise 11-16

Tactical Decision Making


- Tactical Decision Making
- Relevance, Cost Behavior, and
the Activity Resource Usage
Model
- Illustrative Examples of
Relevant Cost Applications
- Product Mix Decisions
- Pricing

Ch 12

Tidwell
Exercise 12-9

Activity Based Management


- Activity-Based Management: A
Conceptual Overview
- Process Value Analysis
- Measures of Activity
Performance
- Activity-Based Customer and
Supplier Costing

Ch 5

RTP
Exercise 5-17

Segmented Reporting, Investment


Center Evaluation, and Transfer Pricing
- Decentralization and
Responsibility Centers
- Measuring the Performance of
Profit Centers Using Variable
and Absorption Income
Statements
- Measuring the Performance of
Investment Centers Using ROI
- Measuring the Performance of

Ch 10

GMI
Exercise 10-4

10

Investment Centers Using


Residual Income and Economic
Value Added
- Transfer Pricing
MID EXAM
Capital Investment Decision
Ch 13
- Types of Capital Investment
Decisions
- Nondiscounting Models
- Discounting Models: The Net
Present Value Method
- Internal Rate of Return
- Postaudit of Capital Projects
- Mutually Exclusive Projects
- Computation and Adjustment of
Cash Flows
- Capital Investment: The
Advanced Manufacturing
Environment
Quality Costs and Productivity:
Ch 15
Measurement, Reporting and Control
- Measuring the Costs of Quality
- Reporting Quality Cost
Information
- Using Quality Cost Information
- Productivity: Measurement and
Control

Honley Medical
Exrecise 13-12

LADD Lighting
Exercise 15-14

Environmental Cost Management


- Measuring Environmental Costs
- Assigning Environmental Costs
- Life-Cycle Cost Assessment
- Strategic-Based Environmental
Responsibility Accounting

Ch 17

Thamus
Exercise 17-6

Inventory Management EOQ and JIT


- Traditional Inventory
Management
- JIT Inventory Management
- Theory of Constraints

Ch 14

Swasey
Exercise 14-15

Lean Accounting, Target Costing and


the Balanced Scorecard
- Lean Manufacturing
- Lean Accounting
- Life-Cycle Cost Management
and the Role of Target Costing

Ch 16

Allen Autopart
Exercise 16-13

11

- The Balanced Scorecard: Basic


Concepts
International Issues in Management
Accounting
- Management Accounting in the
International Environment
- Levels of Involvement in
International Trade
- Foreign Currency Exchange
- Decentralization
- Measuring Performance in the
Multinational Firm
- Transfer Pricing and the
Multinational Firm
- Ethics in the International
Environment

Ch 18

Millbourne
Exercise 18-13

Project consultancy
FINAL EXAM

Academic Integrity
Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and
students, and it underlies all genuine learning. There is no tolerance for plagiarism or academic
dishonesty in any form, including, but not limited to, viewing the exams of others, sharing
answers with others, using books or notes while taking the exam, copying answers or papers, or
passing off someone elses work as ones own. A breach of ethics or act of dishonesty can result
in A FAILURE OF AN ENTIRE COURSE (a grade of E).