SYLLABUS – MANAGERIAL

ACCOUNTING
MASTER OF BUSINESS ADMINISTRATION
EVEN SEMESTER – 2024/2025

MBA & EMBA MARCH 2025

Institut IPMI
JALAN RAWAJATI TIMUR I/1, KALIBATA, JAKARTA SELATAN

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 SEKOLAH TINGGI MANAJEMEN IPMI – MASTER OF BUSINESS DOCUMENT
CODE
ADMINISTRATION

SYLLABUS
COURSE CODE Subject Classification Credits SEMESTER Date of
Development
Managerial Accounting AFE5111 Accounting, Finance, and 3 SKS 1 March 2024
Economics (AFE)
AUTHORIZATION Course Developer Course Coordinator Head of MBA Program
Prof. Dr. Wiwiek M. Daryanto, Prof. Dr. Wiwiek M. Daryanto, SE- Dr. Sidrotun Naim, S.Si, M.S.,
SE-Ak, MM, CMA Ak, MM, CMA M.Sc., MPA.
Learning Outcomes MBA Program Learning Outcome Reflected in this course
CPL1 Have an ability to work faster, think sharply (effective and focus in identification of problem and risk calculation)
and relevantwith situation and condition (S11)
CPL2 Mastering stakeholder theory, business administration, financial management and accounting, business
strategies, financial management, marketing, business ethics, family business, business information systems,
organizational change, value creation,innovation, and social behavior (P1)
CPL3 Able to adapt, work together, create, contribute, and innovate in applying science to community life and being
able to act as aglobal citizen with global outlook (KU9)
CPL4 Able to analyze the global competition environment and changes in various business practices to determine
business models thatare appropriate to the context of the business environment in which the organization
operates. (KK2.3)

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 Able to analyze, formulate and implement policies, creativity, and innovation to accelerate growth based on local
potential andwisdom (KK2.5)

Course Learning Outcomes

CPMK1 To develop an understanding of what accounting is; the different branches and topics; its purpose; and the
terminologies used.
CPMK2 To establish skills in the financial statements’ development and analysis:
1. Understanding the accounting cycle
2. Understanding the financial statements:
● Structure
● Formats
● Contents, and
● Usages
CPMK3 To benefit from accounting data in managerial process:
1. Planning
2. Decision Making
3. Analysis, and
4. Control
CPMK4 To use financial and managerial accounting tools in analyzing real life cases and decision making in the working
environment
Specifically, at the successful completion of this course, the students will be able to
Sub- 1. Accurately define and use key accounting terms such as assets, liabilities, equity, revenue, and expenses.
CPMK1 2. Articulate the primary purpose of accounting in business, including how it supports decision-making,
regulatory compliance, and financial reporting.
3. Identify and differentiate between various branches of accounting, such as financial accounting,
managerial accounting, tax accounting, and auditing.

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 4. Describe fundamental accounting topics, including the accounting equation, double-entry bookkeeping,
financial statements, and the accounting cycle.
5. Apply basic accounting principles to analyze and solve simple financial problems in real-world business
scenarios.
6. Understand and explain the structure and key components of the balance sheet, income statement,
statement of cash flows, and statement of shareholders' equity.
7. Recognize and discuss the diversity in accounting principles and practices globally, and understand the
implications for international business.
8. Effectively utilize accounting terminology in written and oral communication to convey financial
information accurately and clearly.

Sub- 1. Describe the steps of the accounting cycle from transaction analysis to the closing of accounts, and
CPMK2 execute these steps accurately in preparing financial records.
2. Construct the primary financial statements (balance sheet, income statement, statement of cash flows,
and statement of shareholders' equity) by accurately recording financial transactions and summarizing
them in the appropriate format.
3. Explain the structure of each financial statement, identifying and defining its key components and how
they interrelate.
4. Identify different formats of financial statements and apply the appropriate format based on the reporting
requirements.
5. Identify different formats of financial statements and apply the appropriate format based on the reporting
requirements and the audience.
6. Utilize the information in financial statements to make informed business decisions, evaluate financial
health, and provide recommendations for improvement.
7. Communicate the findings from financial statements analysis clearly and effectively to stakeholders, both
in written reports and oral presentations.

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 Sub- 1. Use accounting data to create comprehensive business plans, set financial goals, and forecast future
CPMK3 financial performance.
2. Analyze accounting data to make informed managerial decisions that optimize business operations and
financial outcomes.
3. Perform detailed financial analysis using accounting data to assess the financial health of the organization,
identify trends, and evaluate performance against benchmarks.
4. Design and implement control measures using accounting data to monitor business activities, ensure
accuracy, prevent fraud, and maintain financial integrity.

Sub- 1. Use financial accounting tools such as financial statement analysis, ratio analysis, and cash flow analysis to
CPMK4 evaluate the financial performance of real-life businesses.
2. Employ managerial accounting tools such as budgeting, cost-volume-profit analysis, and variance analysis
to make informed business decisions and improve operational efficiency.
3. Analyze and interpret financial data from real-life cases to identify trends, assess risks, and provide
actionable insights for business strategy and decision-making.
4. Integrate financial and managerial accounting information into the decision-making process to support
strategic planning, operational control, and performance evaluation in a business environment.

Correlation between MBA Learning Outcome and Course Learning Outcome

CPMK1 CPMK2 CPMK3 CPMK4

CPL1
CPL2
CPL3
CPL4
Course Short
The higher your position in an organization, the more financial information you need to manage the performance of the
Description
organization. Accounting serves that purpose. Monetary terms logically summarize the different measures of an

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 organization’s financial activities. They serve as common denominators translatingvarious activities into financial figures.

This course is designed for students from various backgrounds. Therefore, it will start from basic financial accounting and
develop to managerial accounting topics. The early timing of the course will equipped the participants with financial and
managerial accounting tools needed to analyze and discuss the cases used in the entire program.

Financial and management accounting capabilities will certainly be useful for your present managerial career and in the future.

Course Contents Session 1 Ch1: The Nature and Purpose of Accounting Reading: Diversity in Accounting Principles
– HBS 9-193-045
Session 2 Ch2: Basic Accounting Concepts: The
Balance Sheet Basic Accounting Concepts: The Income Statement
Session 3: Ch3: Basic Accounting Concepts: The Balance Sheet Basic Accounting Concepts:
The Income Statement
Session 4 : Ch4: Accounting Records and Systems
Session 5 : Ch5: Accounting Records and Systems
Session 6: Ch6: Revenue & Monetary Assets
Session 7 Ch6: Cost of Sales & Inventories
Session 8 Ch6: Cost of Sales & Inventories
Session 9 Ch6: Cost of Sales & Inventories
Session 10 Ch7: Long-lived Non-monetary Assets & Their Amortization
Session 11 The Application of Capital InvestmentDecisions in the Academic Journal
Session12 Ch8: Sources of Capital: Debt
Session 13 Ch9: Sources of Capital: Owners Equity
Session 14 Ch11: The Statement of Cash Flows

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 Session 15 & 16: Final Exam

References Main References:

(1) Anthony, Robert N, Hawkins, David F, Merchant, Kenneth A. (2011). Accounting: Text and Cases (13th edition)
(2) Diversity in Accounting Principles – HBS 9-193-045
(3) Cost System Analysis – HBS 9-195-181
(4) One Cost Systems Isn’t enough – HBS Article
(5) Daryanto, WM (2018). The Application of Capital Investment Decisions in the Academic Journal.

Supporting:
Cases:
1. Case 1-3 Baron Coburg
2. Case 2-3 Lone Pine Café (A)
3. Case 2-1 Maynard Company (A)
4. Case 3-2 Lone Pine Café (B)
5. Case 4-1 PC Depot
6. Case 3-1 Maynard Company (B)
7. Case 5-1 Stern Corporation (A)
8. Case 6-1 Browning Manufacturing Company
9. Case 7-1 Stern Corporation (B)
10. Case 9-2 Innovative Engineering Company
11. Case 9-1 Xytech, Inc. (tentative)
12. Case 11-1 Medieval Adventures Company

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 13. Case 11-2 Amerbran Company (A) (tentative)
14. Case 13-1 Genmo Corporation
15. Case 13-2 Amerbran Company (B) (tentative)
16. Case 16-1 Hospital Supply Inc
17. Case 16-3 Bill French

Lecturer(s) Prof. Dr. Wiwiek M Daryanto, SE-Ak, MM, CMA

Prerequisite Course -

Session Course Learning Outcome Assessment Learning Materials and Learning Methods References Grading
(%)

Indicator Criterion and Online Offline

Techniques
(1) (2) (3) (4) (5) (6) (7) (8)
1 Sub-CPMK1 Students are Students who are 200 minutes n/a (1)
actively actively engaging in
involved in discussions get
discussions bonus points
2 Sub-CPMK1 Students are Students who are 200 minutes n/a
actively actively engaging in
(1),(2),(3)
involved in discussions get
discussions bonus points
3 Sub-CPMK1 Students are Students who are 200 minutes n/a
actively actively engaging in
(1)
involved in discussions get
discussions bonus points

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Session Course Learning Outcome Assessment Learning Materials and Learning Methods References Grading
(%)

Indicator Criterion and Online Offline

Techniques
(1) (2) (3) (4) (5) (6) (7) (8)
4 Sub-CPMK2 Students are Students who are 200 minutes n/a
actively actively engaging in
(1) (2)
involved in discussions get
discussions bonus points
5 Sub-CPMK2 Students are Students who are 200 minutes n/a
actively actively engaging in
(1)
involved in discussions get
discussions bonus points
6 Sub-CPMK2 Students are Students who are 200 minutes n/a
actively actively engaging in
involved in discussions get (1)
discussions bonus points

7 Sub-CPMK2 Students are Students who are 200 minutes n/a

actively actively engaging in
(1) (2)
involved in discussions get
discussions bonus points
8 Sub-CPMK2 Students are Students who are 200 minutes n/a
actively actively engaging in
(1)
involved in discussions get
discussions bonus points
9 Sub-CPMK3 Students are Students who are 200 minutes n/a
(1)
actively actively engaging in

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Session Course Learning Outcome Assessment Learning Materials and Learning Methods References Grading
(%)

Indicator Criterion and Online Offline

Techniques
(1) (2) (3) (4) (5) (6) (7) (8)
involved in discussions get
discussions bonus points
10 Sub-CPMK3 Students are Students who are 200 minutes n/a
actively actively engaging in
(4)
involved in discussions get
discussions bonus points
11 Sub-CPMK3 Students are Students who are 200 minutes n/a
actively actively engaging in
(1)(4)
involved in discussions get
discussions bonus points
12 Sub-CPMK1 Students are Students who are 200 minutes n/a
actively actively engaging in
(1)(4)
involved in discussions get
discussions bonus points
13 Sub-CPMK1 Students are Students who are 200 minutes n/a
actively actively engaging in
(1),(2),(3)
involved in discussions get
discussions bonus points
14 Sub-CPMK3 Students are Students who are 200 minutes n/a
actively actively engaging in
(1),(2),(3) (4)
involved in discussions get
discussions bonus points

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Session Course Learning Outcome Assessment Learning Materials and Learning Methods References Grading
(%)

Indicator Criterion and Online Offline

Techniques
(1) (2) (3) (4) (5) (6) (7) (8)
15 Sub-CPMK4 Students are Students who are 200 minutes n/a
actively actively engaging in
(1),(2),(3)
involved in discussions get
discussions bonus points
16 Sub-CPMK3 Students are Students who are 200 minutes n/a
Sub-CPMK4 actively actively engaging in
(1),(2),(3),(4)
involved in discussions get
discussions bonus points
7&18 Final Examination

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Assessment Method:
No Type of Assessment Weighting

1 Individual Assignment 30%

2 Final Exam 70%
Total Weight 100%

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