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BRAC Business School
Man
nagem
ment A untingg [ACT202]
Accou
mmer 2014
Coursse Speccification – Sum
Saiif Hossa
ain
(Course Instructorr)
Section: 4
4 – Class Sch
hedule
• Offfice: UB‐20709
U Day Timee Room
• Co
onsultation: Tues & Thurs
T s, 12:30 to 14:00 Sunday 3:30 PM UB 201
103
• Em
mail: saifhossain@
s @bracu.ac.bd Tuesday 3:30 PM UB 201
103
Management Accounting: ACT 202 BRAC Business School
Course Syllabus & Outline BRAC University
Course Description
is a 3 credit hour course, designed to develop students’ understanding of the theory and practice of
It
management accounting. It builds on topics of the role of management accounting for performance
measurement, planning, decision‐making and control across a range of organizations. It also emphasizes
recent developments in management accounting practice, particularly those, which underpin its growing
strategic role.
AssessmentObjectives
By the end of this course, students should be able to:
Reading
Core Reading:
th
Ray H. Garrison & Eric W. Noreen, Managerial Accounting, (13 Edition), McGraw‐Hill, 2008
Recommended Reading:
th
Horngrien, Foster & Datar, Cost Accounting‐ A managerial emphasis (13 Edition), Prentice‐Hall
Methods of Instruction
Teaching will take the form of 80 minutes sessions whereby the broad approach to the subject area will
be introduced and the key areas of content will be addressed through lectures, discussions, case studies,
problem solving, readings, assignments etc.
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Management Accounting: ACT 202 BRAC Business School
Course Syllabus & Outline BRAC University
Grading System
Range of Marks Grade GPA Remarks
90 to 100 A 4.0 Excellent
85 to <90 A‐ 3.7 “
80 to <85 B+ 3.3 “
75 to <50 B 3.0 Good
70 to <75 B‐ 2.7 “
Assessment Strategy
# Assessment Areas Weights (%)
1 Class attendance 5
2 Quizzes 20
3 Midterm Examination 20
4 Assignments 5
5 Term paper & presentation (Group) 5
6 Final Examination 45
TOTAL 100
Notes:
1. Class attendance: As per university rules. Note: Students who are unable to attend at least 70% of the
number classes are not allowed to sit for the final exam as per university rules.
2. Quizzes: Four quizzes will be taken of which the average of the best three will be computed for grading.
The tests are usually 20 minute’s exam. Syllabus, for respective quizzes, will be announced in the class,
which usually consists of the topics covered in classes prior to the date of quiz. Quiz weighs 20% of the total
marks. Specific test time will be announced during the class time and scheduled at least two days before
the quiz.
3. Midterm Examination: Midterm Term exam will take place on the midterm week during regular class hour.
It is an 80 minutes exam and the syllabus includes the concepts discussed by the middle of the semester.
[Chapter 1 to 4]. The exam will comprise multiple choice, short answer questions, problem solving. Note:
There will be no makeup midterm unless there is a valid reason and that again is at the discretion of the
registrar’s office.
4. Assignments: Various problems related to the course will be assigned during the semester to be solved.
Assignments should be hand written and submitted timely. Delay in submission will result in cancellation of
allotted marks.
5. Coursework: The coursework would be comprehensive individual work. Further information will be
provided in the class.
6. Final Examination: It is a 2 and a half hours exam and the syllabus is comprehensive as per university rules.
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Management Accounting: ACT 202 BRAC Business School
Course Syllabus & Outline BRAC University
Course Plan
Session Contents
1 Management Accounting & Cost Terms, Concepts, & Classification
2 Management Accounting & Cost Terms, Concepts, & Classification
3 Management Accounting & Cost Terms, Concepts, & Classification
4 Cost Behavior: Analysis and Use
5 Cost Behavior: Analysis and Use
6 Cost‐Volume‐Profit relationships
7 Cost‐Volume‐Profit relationships
8 Cost‐Volume‐Profit relationships
9 Variable Costing: A tool for Management
10 Variable Costing: A tool for Management
11 Variable Costing: A tool for Management
12 Mid‐Term Examination
13 Budgeting
14 Budgeting
15 Budgeting
16 Budgeting
17 Budgeting
18 Segment Reporting and Decentralization
19 Segment Reporting and Decentralization
20 Segment Reporting and Decentralization
21 Segment Reporting and Decentralization
22 Relevant Costing
23 Relevant Costing
24 Relevant Costing
25 Relevant Costing
Note: The Instructor reserves the rights to amend/modify the above schedule during the semester.
© Saif Hossain, Lecturer, BBS, BRAC University
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