Northern University Bangladesh (NUB) Khulna Campus Course Title: Financial and Managerial Accounting-5103 Programme: Master of Business

Administration [MBA-2A] Credit Hours: 3 (three) Course Instructor: Md. Robiul Islam, Lecturer, Faculty of Business Administration. Semester: Spring Cell: 0171-585621, 0177-893834 Land: 041-813844 Course Outline Areas Books 1. Accounting Environment: Define accounting, financial Hermanson & accounting versus managerial accounting, functions performed Edwards by accountants, employment opportunities in accounting, Ch # Introduction development of financial accounting standard. 2. Accounting in Action: Uses of financial information, brief Weygandt & history of accounting, distinguish between bookkeeping and Kieso, Ch # 1 accounting, forms of business organizations, basic accounting equation. W & K, Ch # 1 3. Accounting and Its Use in Business Decision: Transaction Hermanson & analysis, financial statement of business organization. Edwards Ch#1 4. Introduction to Managerial Accounting: Concept of managerial accounting, objectives, importance, just-in-time, Garrison Ch # 1 total quality management, career opportunity in managerial Horngren Ch # 1 accounting 5. Cost term, Concepts and Classification: General cost classification, product costs versus period costs, cost Garrison Ch # 2 classification on financial statement, cost classification for Horngren Ch # 4 predicting cost behavior, cost classification for assigning costs to cost objective, cost classification for decision making 6. Measurement of Cost behavior Analysis and Use: Type of Garrison Ch # 5 cost behavior pattern, variable cost, fixed cost, analysis of Horngren Ch # 3 mixed cost, cost function 7. Relevant Cost Analysis for Decision Making: Cost concept for decision making, concept of relevant and irrelevant cost, Garrison Ch # 13 relevant cost analysis and differential cost analysis, make or buy Horngren Ch#5,6 decision, sell or further process, addition or deletion of a product line 8. Cost-Volume-Profit (CVP) Analysis: Measuring, uses and limitation, the basics of cost-volume-profit (CVP) analysis, Garrison Ch # 6 break even analysis relationship, contribution margin, equation, Horngren Ch # 2 target net profit, variable costing and absorption costing 9. Pricing Product and Service: Cost plus pricing-the absorption approach, the contribution approach, determining the Garrison Ch # mark up percentage, mark up on absorption basis, mark up on Appendix A contribution basis and transfer pricing Required Text: Accounting principles-Weygandt, Kieso & Kimmel 7th edition Managerial Accounting-Garrison & Noreen 10th edition Reference books: Accounting principles-Hermanson, Edwards & Maher latest edition Introduction to Management- Horngren, Sundem & Startton 11th edition

Evaluations

Class Test 2 Assignment -1 Mid Term -1 Final Exam.-1

Course objectives: This course aims first at developing a general understanding of accounting practices, financial reports analysis and explores various areas of managerial accounting. Quizzes, Homework and Assignment: The quizzes and homework problems are intended to keep you up-to-date with the materials already presented in the class. There will be 5 or 6 unannounced and announced quizzes and 9 sets of homework problems. Mid Term Policy: One mid term examination covering at least 50% of the course will be held after completing of 7 classes. Grading Policy: Grades are earned, not given. Grades will be based on home assignments, examinations and projects report. In all cases, institute policy will be followed. Marks Distribution: Class Attendance & Participation: 10 marks Quizzes/ Class test 10 marks Assignment 10 marks Mid term examination 30 marks Final examination 40 marks Total 100 marks General Assignment: Marks 90 and above 85-89 80-84 75-79 70-74 65-69 60-64 55-59 50-54 Below 50 Letter Grades A+ A AB+ B BC+ C D Fail

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