AMERICAN INTERNATIONAL UNIVERSITY – BANGLADESH
Faculty of Business Administration
Department of Accounting
Term: Summer 2012 – 2013
I. Course Code and Title
: BBA – 2210: Managerial Accounting II. Credit
: 3 credit hours
III. Course Description:
This course introduces management accounting as an interactive discipline among the young learners and covers a wide range of issues leading to managerial decision making such as: Definition and features of managerial accounting; cost terms, concepts, and classifications; cost behavior analysis and use; cost-volume-profit analysis; variable costing; job-order costing; profit planning; standard costing; relevant costing and segment reporting.
IV. Course Objectives:
The prime objective of this course is to make the students familiar with the traditional and contemporary management accounting techniques and to develop the skill of using these techniques, as manager, in financial and non-financial decision making. Upon the successful completion of the course, the students will be able to:
1. identify the areas where management accounting can play an important decision making role; 2. apply different decision making tools to cope with the changing business environment; 3. apply management accounting techniques in planning, control and decision making situations; 4. prepare and evaluate plans, budgets and forecasts;
5. understand the recent conceptual and analytical developments in the area of management accounting.
V. Topics to be Covered:
Overview of the university and the course
Mission and Vision of AIUB; Explain what is managerial accounting; comparison of financial accounting and management accounting.
Power point presentation
Introduction to managerial accounting
Expanding role of management accounting in changing business...
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