1.

Name of Course/Module Management Accounting 1

2. Course Code BAC1624
3. Status of Subject Fundamental
4. MQF Level/Stage Bachelor MQF Level 6
Note :
Certificate MQF Level 3
Diploma MQF Level 4
Bachelor MQF Level 6
Masters MQF Level 7
Doctoral MQF Level 8
5. Credit Value 3 Credit Hours
6. Version Date of Previous Version: August 2014
(state the date of the last Senate Date of Current Version : November 2016
approval)
7. Pre-Requisite BAC1117/BAC1614 Fundamentals of
Financial Accounting
8. Name(s) of academic/teaching staff Nurbani Binti Md Hassan
BA(Hons) Acc & Fin (UK)
MBA (UUM)
PhD (USM-currently pursuing)
9. Semester and Year offered First (Beta) Year, Trimester 2
10. Rationale
This subject constitutes the accounting, finance and related knowledge component as
recommended in the Halatuju 2 Reassessment Report on Accounting Programme at
Public Universities of Malaysia 2006.
11. Objective of the course/module in the programme :
This subject aims to expose students to the management accounting concepts,
principles and ability to apply its relation to financial accounting and also define and
illustrate the cost elements and distinguish between direct and indirect cost and variable
and fixed cost. Students can also develop problem solving skills and techniques used in
costing and analysis techniques. Also to introduce the use of accounting data within an
organization to make planning and control decisions.
12. Subject Learning Outcomes :
 At the completion of the subject, students should be able to:
LO1 Explain the roles of management accountants, management accounting, and basic
concepts relevant to management accounting (Cognitive, Level 2)
LO2 Compute product costs using cost accounting techniques (Cognitive, Level 3)
LO3 Practice operational business decisions using appropriate computer software
(Psychomotor, Level 3)
LO4 Perform variance analysis on cost data (Cognitive, Level 3)

14. Mapping of Subject to Programme Outcomes:

Learning
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8
Outcomes
LO1 x
LO2 x x
LO3 x x
LO4 x x
Percentage 57% 43%
18. Assessment Methods and Types:
Assessment Methods Type Percentage
Lab Experiments Lab Test 5%
Assignment/Project Individual or 15%
Group
Mid-term Exam Written Exam 15%
(No MCQs)
Final Exam Written Exam 65%
(No MCQs, 3
hours exam)

24. Details of Subject:

 Mode of Delivery
Topics
Lecture Tutorial
Introduction to Management Accounting
Responsibilities and the importance of 2 1
management accounting information;
differences between financial accounting and
management accounting; organisational
structure
Cost concepts and classification of cost
Manufacturing costs in financial statement;
2 1
changing business environment; just-in- time,
total quality management, process re-
engineering, theory of constraints; general cost
classifications; variable and fixed costs; product
and period costs; cost classification on financial
statements
Product cost and decision making
Job order costing; process costing; activity 8 4
based costing; allocation of overheads;
decision making based on costing
Cost Behaviour
Cost-volume-profit analysis; arithmetical 4 2
method and the graphical method; sales mix
and decision making; variable and absorption
costing and income comparisons; variable
costing and the theory of constraints
Budgetary planning and control
Budgetary framework; preparation of master 4 2
budget; concept of budgetary control; concept
of responsibility accounting
Performance evaluation through standard
costs
4 2
Setting standards; accounting; identifying
standard costs; analysing and interpreting
variances; management by exception
TOTAL 24 12
16 Total Student Learning Time (SLT) Face to Face Total Guided and
. Independent
Learning
Lecture 24 24
Tutorials 12 12
Laboratory/Practical 4.5 4.5
Assignment 6
Mid Term Test 1.5 7.5
Final Exam 3 21
Sub Total 45 75
Total SLT 120
17 Reading Materials :
.
Textbook: Reference Materials:
Weygandt, J.J., Kimmel P., and Kieso, D.E. Brewer, P., Garrison, R. H., & Noreen,
(2015). Managerial Accounting (7th edition E. W. (2012). Introduction to
International Student Version). USA: John Managerial Accounting (6th edition).
Wiley & Sons Kuala Lumpur: Irwin McGraw-Hill.

Hansen, D., & Mowen, M. (2007).

Management Accounting (8th
edition). Singapore: Thompson
Learning.

Langfield-Smith, K., Thorne, H., &

Hilton, R. (2012). Management
Accounting: Information for Creating
and Managing Value (6th edition).
USA: McGraw Hill