FAR 635 Lesson Plan
Planned Teaching and Learning Activities
Semester: SEPTEMBER 2013 – JANUARY 2014
COURSE CODE : MANAGEMENT ACCOUNTING & PERFORAMNCE EVALUATION / MAF 635
PROGRAM : BACHELOR OF ACCOUNTING (HONS)
CREDIT HOURS : 3
CONTACT HOURS : 3
STATUS : CORE
LECTURER : ADELINA EBUN
E-MAIL : adelinae@sabah.uitm.edu.my
TEL. NO : 088-325116
ROOM : Ujana Sarjana, Level 4, No. 89
Course Synopsis
The course discusses evolution of management accounting and different techniques of strategic management accounting in contemporary business environment. The topics covered include performance evaluation, management control, motivational, behavioral and ethical issues as well as recent developments in management accounting.
Course Objectives
The course aims to develop analytical ability in using management accounting information for strategic planning, performance evaluation and management control, incorporating motivational, behavioral and ethical considerations. In addition, the course contents are tailored in such as way that students are able to understand the contemporary role of management accounting in modern business environment.
COURSE OUTCOMES
At the end of the course, students are expected to be able to:
CO1
Able to describe the evolution of management accounting in a business environment
CO2
Able to apply contemporary strategic management accounting techniques for planning, control and decision making purposes
CO3
Able to evaluate business performance using appropriate performance measures
CO4
Able to apply transfer pricing and assess its impact on decentralized organizations
CO5
Able to incorporate motivational, behavioral and ethical issues in strategic planning, control and decision making
CO6
Able to understand current issues in Management Accounting
PROGRAM OUTCOMES
At the end of the course, students are expected to be able to:
PO1 Able to apply knowledge and understanding of accounting and other business applications in an organization
PO2
Able to
Semester: SEPTEMBER 2013 – JANUARY 2014
COURSE CODE : MANAGEMENT ACCOUNTING & PERFORAMNCE EVALUATION / MAF 635
PROGRAM : BACHELOR OF ACCOUNTING (HONS)
CREDIT HOURS : 3
CONTACT HOURS : 3
STATUS : CORE
LECTURER : ADELINA EBUN
E-MAIL : adelinae@sabah.uitm.edu.my
TEL. NO : 088-325116
ROOM : Ujana Sarjana, Level 4, No. 89
Course Synopsis
The course discusses evolution of management accounting and different techniques of strategic management accounting in contemporary business environment. The topics covered include performance evaluation, management control, motivational, behavioral and ethical issues as well as recent developments in management accounting.
Course Objectives
The course aims to develop analytical ability in using management accounting information for strategic planning, performance evaluation and management control, incorporating motivational, behavioral and ethical considerations. In addition, the course contents are tailored in such as way that students are able to understand the contemporary role of management accounting in modern business environment.
COURSE OUTCOMES
At the end of the course, students are expected to be able to:
CO1
Able to describe the evolution of management accounting in a business environment
CO2
Able to apply contemporary strategic management accounting techniques for planning, control and decision making purposes
CO3
Able to evaluate business performance using appropriate performance measures
CO4
Able to apply transfer pricing and assess its impact on decentralized organizations
CO5
Able to incorporate motivational, behavioral and ethical issues in strategic planning, control and decision making
CO6
Able to understand current issues in Management Accounting
PROGRAM OUTCOMES
At the end of the course, students are expected to be able to:
PO1 Able to apply knowledge and understanding of accounting and other business applications in an organization
PO2
Able to
References: 1. Kim Langfield Smith, Helen Thorne, Ronald W. Hilton (2006), Management Accounting, 4th Edition, McGraw Hill 2. Articles from Professional Journals. 3. CPA Australia/CIMA/ACCA modules. 4. Don R. Hansen’ Maryanne M. Mowen (2000), Management Accounting, 7th Edition, South-Western College Publishing. 5. Drury, C. (2004), Management and Cost Accounting, 6th Edition, Thomson Publishing. 6. Hilton, R.W (2005), Managerial Accounting: Creating Value in Dynamic Business Environment, 7th Edition, McGraw Hill. 7. Kaplan and Atkinson (1998), Advanced Management Accounting, Prentice-Hall. PLAGIARISM: The Faculty regards plagiarism as a very serious matter and takes action under the appropriate disciplinary regulations against students who are involved in cases of plagiarism. Students are expected to discuss their work with peers and tutors. However, they are expected to present their own original work and make material contribution to the group work.