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# Cost and Management Accounting-I-Course Outline

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53 views

# Cost and Management Accounting-I-Course Outline

Uploaded by

jiranusmotuma
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Name of University: Addis Ababa University

Name of College/Faculty: Business and Economics

Name of Department: Accounting and Finance


Department Accounting & Finance

Program BA Degree in Accounting & Finance

Module Cost & Managerial Accounting


Number/Title

Module Code ACFN-3030

Objective of the This module will cover cost accumulation concepts and techniques for Product and Service
module Costing and Planning and Control, as well as Non-routine Managerial Decisions. Modern
management accountants are not only concerned with how cost data are transformed into cost
accounting information but more importantly how to use cost accounting information to aid
managerial goals. It is the case, however, that one cannot effectively use cost information
without a good understanding of how various cost accounting information are generated.
The module should develop the student's understanding, skill, and analytical ability in cost
and management accounting to the level where he or she can function effectively (and
efficiently) as a professional cost and management accountant in industry, public accounting,
management consulting, government, or personal business management.
Total ETCTS and ETCTS: 10
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn3031
Course Title Cost & Management Accounting I
ETCTS Credits 5
Contact Hours 3
(per week)
Course Objectives Upon the successful completion of this module, students should be able to:
& Competences to  Use various classifications to analyze costs within the organization.
be Acquired  Describe and apply the principles relating to the costing of the different
resource inputs into a business.
 Demonstrate output costing methods appropriate to a variety of different
businesses.
 Illustrate and evaluate absorption, marginal costing, activity-based costing
methods and other management cost accounting methods and techniques.
 Apply and analyze different types of activity-based management tools through the
preparation of estimates.
 Describe, illustrate and comment on the planning and control uses of
standard costing, budgeting and variance analysis

Course Description Cost accounting course concerns with fundamental cost concepts, behavior, and analysis and
the use of cost information to develop superior decision making process and outputs. This
course introduces the production, communication, and the use of accounting information
within the context of business activities.

WEEKS Course Contents

1. Overview of Cost and Management Accounting

2WEEKS 1,1 Objectives of Cost & Management Accounting


1.2 Cost and management accounting in comparison with
{1ST&2ND } financial accounting: their purposes, the role of cost

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