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    Bac 201 - Course Outline

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    Rebeccah Ndungi
    This document outlines a course on management accounting at St Paul's University. The 3 credit hour course introduces students to how management uses accounting information for planning and controlling business activities. Over 13 weeks, topics will include cost behavior, cost-volume-profit analysis, budgeting, variance analysis, and decision-making techniques. The purpose is to equip students with fundamental accounting techniques used in business practices. By the end, students should be able to analyze costs, evaluate costing methods, describe decision making, and discuss standard costs and variance analysis as performance tools.

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    Bac 201 - Course Outline

    Uploaded by

    Rebeccah Ndungi
    85 views2 pages
    This document outlines a course on management accounting at St Paul's University. The 3 credit hour course introduces students to how management uses accounting information for planning and controlling business activities. Over 13 weeks, topics will include cost behavior, cost-volume-profit analysis, budgeting, variance analysis, and decision-making techniques. The purpose is to equip students with fundamental accounting techniques used in business practices. By the end, students should be able to analyze costs, evaluate costing methods, describe decision making, and discuss standard costs and variance analysis as performance tools.

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    This document outlines a course on management accounting at St Paul's University. The 3 credit hour course introduces students to how management uses accounting information for planning and controlling business activities. Over 13 weeks, topics will include cost behavior, cost-volume-profit analysis, budgeting, variance analysis, and decision-making techniques. The purpose is to equip students with fundamental accounting techniques used in business practices. By the end, students should be able to analyze costs, evaluate costing methods, describe decision making, and discuss standard costs and variance analysis as performance tools.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    85 views2 pages

    Bac 201 - Course Outline

    Uploaded by

    Rebeccah Ndungi
    This document outlines a course on management accounting at St Paul's University. The 3 credit hour course introduces students to how management uses accounting information for planning and controlling business activities. Over 13 weeks, topics will include cost behavior, cost-volume-profit analysis, budgeting, variance analysis, and decision-making techniques. The purpose is to equip students with fundamental accounting techniques used in business practices. By the end, students should be able to analyze costs, evaluate costing methods, describe decision making, and discuss standard costs and variance analysis as performance tools.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    ST PAUL’S UNIVERSITY

    BACHELORS OF BUSINESS ADMINISTRATION- BBA

    MANAGEMENT ACCOUNTING - BAC 201

    3 Credit Hours

    Lecturer; Stephen Ndung’u

    Cell phone; 0720 451 847

    Email; [email protected]

    General Objective:

    The purpose of this course is to introduce the students to the management’s use of accounting information for
    purposes of planning and control of an organization’s business activities. The course is intended to equip the
    students with fundamental accounting techniques of planning and control as used in a business’s/organization’s
    accounting practices.

    Expected Learning Outcomes:

    By the end of the course, the student should be able to:

    1. Analyse the concept of cost through cost estimation and its management in terms of volume and profit
    2. Evaluate advanced costing techniques in addition to traditional costing methods
    3. Describe and explain costs for short-term decision making
    4. Compare and contrast fixed vs flexible budgets-together with the budgetary planning process
    5. Discuss the concept of standard cost and Variance Analysis as a performance measurement tool

    Weeks Topics Content

    Week 1 THE NATURE AND PURPOSE  Introduction to management accounting


    OF MANAGEMENT  Accounting as an information system
    ACCOUNTING  Management use of accounting
    information
     Differences between Financial
    accounting and Management Accounting
    Week 2 COST BEHAVIOUR &  Cost behavior
    ESTIMATION  Objective of cost estimation
     Cost estimation methods
    Week 3 COST – VOLUME PROFIT  Introduction to CVP
    ANALYSIS AND PROFIT  Break – even analysis
    PLANNING  Sensitivity Analysis
     Profit planning
    Week 4 CAT 1
    Weeks Topics Content

    Week 5 Production COSTING systems  Absorption costing


     Marginal costing
     Reconciliation
    Week 6 Advanced Costing Techniques  Activity based costing
     Target costing
     Throughput costing
     Life cycle costing
    Week 7 CAT 11

    Week 8 DECISION – MAKING  Relevant costs/


    &9  Make or buy decisions
     Sell or process
     Add or drop product line
     Special orders
     Utilization of scarce resources
    Week Budgeting  Introduction & Objectives
    10  Fixed & Flexible budgets
    Week VARIANCE ANALYSIS  standard costs
    11 & 12  Variance analysis
     Investigating variances.
    Week Revision & exams
    13

    Recommended Readings:

    1. Drury C: Management and Cost Accounting, Book power Publishing, current Edition
    2. Horngren C.T and Foster, C; Cost Accounting – A Managerial Emphasis, 8th Edition
    3. Horngren, C.T and Sunder G. L: Introduction to Management Accounting, Prentice- Hall, 7th Edition.

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