Introducing the student to what management accounting is.
Introducing the student to the nature and classifications of costs and
analyzing the relationship between cost, volume and profit
Introducing students to short-term administrative decisions and planning
and capital budgets.
v Introducing students to accountability and performance evaluation
Intended learning outcomes
mental skills
That the student deduce the concept and characteristics of the functions,
tools and methods of management accounting and their relationship to the
branches of accounting
That the student be aware of the different tabulations of costs and the
basis for these tabulations.
That the student understand the main estimated budgets and the
relationships between them and the basis for their preparation
Understand flexible budgets and their use in performance analysis.
Scientific and professional skills
That the student understand the concept and characteristics of management
accounting functions, tools and methods and their relationship to other
branches of accounting
Ability to analyze cost classification and mix analysis of them.
The student should actually prepare the estimated budgets in all its
sections.
Design a set of flexible budgets for use in performance analysis
General skills
That the student has the ability to dialogue and discussion.
The student should be able to communicate and communicate with others.
The student should be able to manage time
The student should be able to work in a team.
Teaching and learning methods
Lectures, discussions, exercises, meals, research papers and exams
Methods of assessments
Participate, solve exercises and prepare papers during lectures
