MINISTRY OF RESEARCH , TECHNOLOGY, AND HIGHER EDUCATION

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING DEPARTMENT
MASTER OF ACCOUNTING
UNIVERSITAS PADJADJARAN

Subject : Seminar in Management Accounting

Subject Code : B20F0103
Credits : 3 Credits Unit
Semester : I/ Even Academic Year 2019/2020
Lecturers : Team Teaching

SUBJECT SYLLABUS
SEMINAR ON MANAGEMENT ACCOUNTING

Subject
No. Subject Material References
Meetings
Ref. 1 Ch. 1
How Management Accounting Information
1 1 Ref. 2 Ch. 1
Supports Decision Making
Ref. 3 Ch. 1
Ref. 1 Ch. 2
2 2 The Balanced Scorecard and Strategy Map Ref. 2 Ch. 12
Ref. 3 Ch. 2, 18
Ref. 1 Ch. 3
3 3 Using Costs in Decision Making Ref. 2 Ch. 2
Ref. 3 Ch. 3
Ref. 1 Ch. 4

4 4 Accumulating and Assigning Costs to Products Ref. 2 Ch. 4, 17

Ref. 3 Ch 4, 6
Ref. 1 Ch. 5
5 5 Activity-Based Cost Systems Ref. 2 Ch. 5
Ref. 3 Ch. 5

6 6 Assignment Presentation and Discussion

7 7 Assignment Presentation and Discussion

 8 Midterm Exam
Ref. 1 Ch. 6
9 8 Measuring and Managing Cutomer Relationship Ref. 2 Ch. 12
Ref. 3 Ch. 5
Ref. 1 Ch. 7
10 9 Measuring and Managing Process Performance Ref. 2 Ch. 19, 20
Ref. 3 Ch.17
Ref. 1 Ch. 8
11 10 Measuring and Managing Life Cycle Cost Ref. 2 Ch. 13
Ref. 3 Ch. 13
Ref. 1 Ch. 9
Behavioral and Organizational Issues in Ref. 2 Ch. 22
12 11
Management Accounting and Control Systems
Ref. 3 Ch.18
Ref. 1 Ch. 10
13 12 Using Budgets for Planning and Coordination Ref. 2 Ch. 6, 7, 8
Ref. 3 Ch 10

14 13 Assignment Presentation and Discussion

15 14 Assignment Presentation and Discussion

16
Final Exam

Main References:
1
Atkinson, Kaplan, Matsumura & Young, Management Accounting : Information for
Decision Making and Strategy Execution, 6th ed, Pearson Education Limited, 2012
2 Datar & Rajan, Cost Accounting : Managerial Emphasis, 16th ed., Pearson Education
Limited, 2018
3 Blocher,Stout, Juras, Cokins, Cost Management: A strategic Emphasis, 7th ed.,
McGraw-Hill, 2016

Assessment Composition :
1 Task and Presentations 20%
2 Participation 5%
3 Midterm Exam 35%
4 Final Exam 40%
 Total 100%

Task Format :
CHAPTER I Preliminary
CHAPTER II Problems Identification
CHAPTER III Literature Review
CHAPTER IV Discussion
CHAPTER V Conclusion