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University of Jordan Jordan University Business School (JUBS)
Course Syllabus
1 JUBS-March 2017
1. Department Name: Accounting
2. Program Name: Bachelor Degree in Accounting
3. Program Code 1602211
4. Course Code and Title: 1602211 Managerial Accounting
5. Course credits: 3 theory
6. Pre-requisites: 1602102
7. Course Instructor/ Coordinator Name and Email
Dr. Faten Kerazan
8. Course web-page: http://business.ju.edu.jo/Departments/DeptCourses.aspx?DeptName=Accounting
9. Academic year: 2016- 2017
10. Semester: First √ Second 1st Summer 2nd Summer
11. Textbook(s)
Garrison, R. H. Noreen, E. W., and Brewer (2014), Managerial Accounting, Middle East
Edition – Second Edition, McGraw-Hill.
12. References:
Garrison, R. H. Noreen, E. W., and Brewer (2012), Managerial Accounting, Custom edition,
McGraw-Hill.
13. Other resources used
http://www.ifac.org/professionalism http://www.imanet.org
14. Course description
This course aims to demonesrate cost types, cost behavior, and how to use the cost volume
profit analysis in decision making process. In addition it explains the activity based costing
system, and how to use the master budget in decision making.
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
3 JUBS-March 2017
15. Course Intended Learning Outcomes: (All CILOs must start with an action verb, please use ANNEX I for getting a
better understanding of the Action Verbs and Blooms Taxonomy. The mapping of the CILOs with relevance to the PILOs of the program.)
Mapping to PILOs
CILOs (Preferred not to exceed 12 CILOs)
A B C d E F G H
1. List the cost classification for
managerial purposes.
Describe the relevant costs and
benefits for decision-making purpose. (Knowledge Level).
X X x
2. Compare between the financial and
managerial accounting & distinguish
different cost terms and concepts.
Discuss an integrated approach for
the deployment of financial and non-
financial data for managerial
purposes. (Comprehension Level).
X x x
3. Analyze cost behavior to use it in
predicting costs.
Analyze the break-even point to use it
in decision-making. (Analysis Level).
x x
4. Use managerial accounting
techniques (cost analysis, cost
behavior) in decision making,
planning and performance evaluation.
(Application Level).
x x
x
5. Prepare the contribution format -
income statement.
(Syntheses Level).
x x x
6. Use activity based costing techniques
in studying cost behavior and
improving cost decisions.
x x
x
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
4 JUBS-March 2017
(Application Level).
7. Prepare the budgets.
(Syntheses Level). x x x
8. Calculate return on investment (ROI)
& the simple rate of return for an
investment. (Analysis Level).
x x
x
9. Evaluate the acceptability of an
investment project using the net
present value method and the internal
rate of return method. (Evaluation Level).
x x
10. Apply the basic principles of
management accounting in decision-
making.
Apply the management accounting
techniques in predicting costs and
preparation of the budget. (Application Level).
x x x x
16. Course evaluation: (Formative and summative assessment methods are expected)
Assessment Type
Details/ Explanation of Assessment in relation to CILOs
Number Weight Date(s)
Quizzes &
participation Cover all the topics 5 5 % All of weeks
Midterms 1,2,3,4,5 1,2,3 30 % Week 8
Second 6,7,8 4 15% Week 13 Final Cover all the topics
1,2,3,4,5,6,7,8,9,10 1-8 50 % Week 16
Total 100%
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
5 JUBS-March 2017
17. Description of Topics Covered (The description should be from the textbook used)
Topic Title
Description
Managerial Accounting:
An overview
Definition of managerial accounting,, its importance for
the career path.
Managerial Accounting
and cost concepts
Distinguishing between different cost terms and
concepts.
Cost volume profit
relationships
Understanding break-even analyses and use it in
decision making
Variable costing and
segment reporting: Tools
for management
Introducing the contribution margin format - income
statements and its uses.
Activity based Costing: A
Tool to Aid decision
Making
Understanding how to apply activity-based costing in
decision making, and its uses
Profit Planning
Preparation of the master budget and how to be used.
Performance measurement
in decentralized
organizations
Use managerial accounting techniques in decision
making
Differential analysis :the
key to decision making
Applying the basic principles of management accounting
in decision making, initially by differentiating between
relevant and irrelevant costs
Capital Budgeting
Decisions
Describing the basic issues should be considered when
making a long-term decision.
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
6 JUBS-March 2017
18. Course Weekly Breakdown:
Week Date Topics covered CILOs Teaching Method Assessment
1 29/01/2017 Managerial Accounting:
An overview
1 2
Lecturing Using data show Discussing Solving problems
Exams & participation
2 & 3 05/02/2017 Managerial Accounting
and cost concepts
5 4
Lecturing Using data show Discussing Solving problems
Exams & participation
4 & 5 19/02/2017 Cost volume profit
relationships
3 Lecturing Using data show Discussing Solving problems
Exams & participation
6 & 7 05/03/2017 Variable costing and
segment reporting: Tools
for management
3 4 5
Lecturing Using data show Discussing Solving problems
Exams & participation
8 & 9 19/03/2017 Activity based Costing: A
Tool to Aid decision
Making
6 Lecturing Using data show Discussing Solving problems
Exams & participation
10 & 11 02/04/2017 Profit Planning
7 Lecturing Using data show Discussing Solving problems
Exams & participation
12 &13 16/04/2017 Differential analysis :the
key to decision making
10 Lecturing Using data show Discussing Solving problems
Exams & participation
14 30/04/2017 Performance
measurement in
decentralized
organizations
8 Lecturing Using data show Discussing Solving problems
Exams & participation
15 & 16 07/05/2017 Capital Budgeting
Decisions
9 Lecturing Using data show Discussing Solving problems
Exams & participation
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
7 JUBS-March 2017
19. Others:
Description
Attendance policies:
Attendance University policy is that students are to attend all
classes and to arrive on time. Verified emergencies may
require an absence or delay, but habitual tardiness or absence
affects your learning and disrupts the class. Your presence is
important since student contributions are a significant part of
classroom activity and absence deprives others of your
contributions. Students are not allowed to miss more than
15% of the classes during the semester. Failing to meet this
requirement will be dealt with according to the university
disciplinary rules.
Absences from exams and handing in assignments on time:
Exams. Any absence from an exam that is not excused, will
result in a grade of ZERO. For an absence to be excused, the
student must provide an appropriate documentation and give
advance notification.
Assignments’ University policy is, that assignments are due
on the date assigned. Instructors may refuse to accept late
assignments or lower the grade that would be otherwise
given.
Health and safety procedures:
Honesty policy regarding cheating, plagiarism, misbehavior:
The Honor Code is an integral part of university life.
Students are responsible, therefore, for understanding the
code’s provisions. Cheating and attempted cheating,
plagiarism, lying, and stealing of academic work and related
materials constitute Honor Code violations. In the spirit of
the code, a student’s word is a declaration of good faith
acceptable as truth in all academic matters. To maintain an
academic community according to these standards, students
and faculty must report all alleged violations to the Honor
Committee.
Plagiarism is a serious academic offense. Plagiarism is the
use of someone else’s ideas, words, projects, artwork,
phrasing, sentence structure or other work without properly
acknowledging the ownership (source) of the property
(item). Plagiarism is dishonest because it misrepresents the
work of someone else as one’s own.
Any violations of the University’s academic rules,
regulations or directives are reported to the head of the
department and may result in one of the university
disciplinary measures.
University of Jordan Jordan University Business School (JUBS)
Course Syllabus
8 JUBS-March 2017
Course Coordinator: Dr. Hamzah Al-Mawali
Head of Department: T Dr. Faten Kerazan ype the Name
Add your Signature
Head of curriculum committee/ School Level:
Dr. Ghaleb Abu-Romman Add your Signature
Dean: Type the Name Add your Signature
Approved by the Program Coordinator/ Head of the Department on:
Type the date: DAY/MONTH/YEAR
Copy to:
Head of Department
Assistant dean for Development and Quality Assurance
Course Portfolio