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Kingdom Saudi Arabia

Ministry of Higher Education

Almajmaah University

College of Science and Human Studies at Ghat

Department of Management Information System

Course Description 104 ACC

Introduction to Management Accounting

Lecturer

Fatma Abdelmajid Letaief

1433 / 1434

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Institution: Almajmaah UniversityCollege : College of Science and Human Studies at Ghat – Student Female Branch Department: Management Information System

A – Course Identification and General Information:

1- Course Title and Code number: Management Accounting / ACC 1042- Credit Hours: 3 Hours per Week3- Name of College Member responsible for the course: Fatma Abdelmajid Letaief4- Level (Year at Which this Course is Offered): Fourth Term 5- Co-requisites for this Course (if any): Non6- Location if not on main Campus: Ghat College – Student Female Branch

B- Course Description and Objectives:

This course introduces the student to the basic management accounting concepts, the operation of such accounting practices, and decision making aspect of financial and non financial information. Topics covered include concept and objectives of management accounting, cost behavior, cost-volume-profit analysis , pricing and product-mix decisions, budgetary planning and performance evaluation through standard costs.

C- Course Objectives:

This is an introductory course of management accountancy with the objective to provide the student with a broad knowledge of managerial accounting practices. The course is designed to achieve the following objectives:

- To familiarize students with the basic concepts and objectives of management accounting.

- To develop the student’s skills and ability to understand the managerial decision making process and to know what accounting decision is needed for different decision situations.

- To develop the student’s skill in producing accounting information needed to develop managerial skills.

- To enhance the student’s problem solving aptitude in accounting & business context

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D- Course Description:

1- Topics to be CoveredList of Topics № of

WeeksContact Hours

Chapter 1: Management Accounting: information that creates value

1, 2 6

Chapter 2: Cost Concepts and their Classifications 3, 4 6Chapter 3: Cost-Volume-Profit Analysis 5, 6, 7 7The 1st Mid Term Exam 6 2Chapter 4: Cost Information for Pricing and Product Planning

8, 9 6

Chapter 5: Management Accounting Information for Activity and Process Decisions

10, 11 6

The 2nd Mid Term Exam 12 2Chapter 6: Flexible Budgeting 12, 13 4General Review 14 3 Total Credit Hours 42

2- Additional private study / learning hours expected for students per week. (This should be an average for the semester not a specific requirement in each week): 56 hours

3- Schedule of Assessment Tasks for Students During the SemesterAssessment (eg. Essay, test, examination and participation)

Week due Proportion of final Assessment

1st Mid Term 6th week 20%2nd Mid Term 12th week 20%Attendance All along the term 5%Participation All along the term 5%Final Exam 15th week 50%

4- Course Text Book Accounting Principles; Jerry J. Weygandt; Donald E. Kieso; Paul D. Kimmel; 6th

Edition; USA. Management Accounting; Anthony A. Atkinson and All; Second Edition USA.