Managerial Accounting Syllabus Odd Sem 2024.docx

accounting measurement theory

1. Deskripsi Mata
Kuliah
(C[ourse
Description)

Managerial Accounting is a course that focuses on developing an understanding of managerial accounting
concepts, including product and service costing, budget setting, decision making, profitability analysis, pricing,
management control systems, and performance measurement, which are essential for internal decision-making
and strategic planning within organizations, providing the tools and insight necessary to optimize operation and
achieve business goals.
SYLLABUS
Mata Kuliah : Managerial AccountingSemester : 1 (one) Prodi : Accounting
(Course)  (Semester)  (Departement) 
Kode Mata
Kuliah : ACCR3101 SKS : 3 credit Dosen Pengampu : Shirley Wijaya
(Course Code)  (Credit)  (Lecturer) 

2. Presentasi Penilaian
(Grading Percentage)
1. Attendance : 5%
2. Quiz/homework : 15%
3. Presentation : 20%
4. Mid Exam : 30%
5. Final Exam : 30%
Minggu Ke
(Weeks)
Kemampuan akhir yang
diharapkan (Outcomes)
Bahan Kajian
(Course Material)
Bentuk Pembelajaran
(Types of Courses)
Kriteria Penilaian
(Grading Indicator)
(1) (2) (3) (4) (5)
1 Class Introduction
(Syllabus) and Dividing
Groups
Explain about
syllabus
Managerial
Accounting
Dividing Class
into Groups for
Presentation Each
Week
Interactive Class
Interactive
lecture
Students understand syllabus
for managerial accounting
class.
Dividing groups for students,
each group has
approximately 2 or 3
students to prepare for each
week’s presentation
2 Able to understand about
Managerial Accounting
Quiz Time
Students’
Powerpoint
presentation
Students are able to
differentiate financial

3. Basics and Cost Concept Presentation
Discussion about
managerial
accounting basics
Discussion about
cost concept, cost
system; cost
accumulation and
cost-allocation:
joint products and
by products
Discussion about
manufacturer
financial
statements;
company social
responsibility
Quiz/homework
Interactive
Lecture
Video
Presentation
accounting, cost accounting
and managerial accounting;
value chain analysis;
decision making strategy;
Professional ethics
Students are able to
understand cost concept;
classifying direct and indirect
cost; understanding cost-
behavior patterns and cost
driver; total cost and unit
cost; distinguish between
actual cost and budgeted cost
Students are able to
understand joint process and
joint cost concept, by-
products, split-off point;
sunk cost; Management
decision regarding joint

4. process; Allocation of joint
cost; by-products or scrap in
job order costing; joint-cost
in service and not-for-profit
organization
Students are able to
understand classification of
manufacturing cost including
Direct Materials, Direct
Labor, and Manufacturing
Overhead; differentiate
product and period cost; able
to preparing manufacturer
financial statements;
balanced scorecard and
relationship with company
social responsibility
3 Able to understand Cost-
Volume Profit
Students’
Presentation
Powerpoint
presentation
Interactive
Students are able to
understand about cost

5. Relationship and
Segmented Income
Statement
Discussion about
cost behavior
analysis, using
CVP Analysis for
decision making
Discussion about
absorption costing
and variable
costing
Quiz/Homework
Lecture
Video
Presentation

behavior analysis (variable
cost, fixed cost, mixed cost
and mixed cost analysis)
Students are able to
understand break-even
analysis; target net income
and margin of safety
Students are able to
understand operating
leverage and profitability
Students are able to compare
absorption and variable
costing and decision-making
concern
4 Able to understand job
order costing and process
costing

Students’
Presentation
Discussion about
the differentiation
between job order
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to
distinguish between Job
Order Costing and Process
Costing, prepare journal raw
material, factory labor, and

6. and process
costing,
accumulating
manufacturing
costs,
predetermined
overhead rates,
advantage and
disadvantage of
job order costing
Discussion about
the uses of process
cost system,
recording cost,
equivalent units
and FIFO method,
the production cost
report,
Quiz/homework
manufacturing overhead cost,
assigning cost to finished
good and cost of goods sold,
decision for under-or-
overapplied manufacturing
overhead
Students are able to
understand uses of process
cost systems, preparing
journal entries for assigning
manufacturing cost, defined
and measuring weighted-
average and FIFO method
for equivalent units,
preparing production cost
report

7. 5 Able to understand
Spoilage, Rework, and
Scrap
Students’
Presentation
Discussion about
spoilage, rework,
and scrap and the
accounting for
spoilage, rework,
and scrap
Quiz/Homework
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to
understand, differentiate and
classifying between spoilage,
rework and scrap
Students are able to measure
Spoilage in process costing
using weighted average and
FIFO
Students are able to journal
job costing with spoilage and
rework
Students are able to
recognizing scrap and input
journal
6 Able to understand
Activity-Based Costing
Students’
Presentation
Discussion about
traditional and the
urgency of ABC,
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to understand
activity-based costing, classifying
and assigning overhead costs to
products, advantage and
disadvantage of ABC, Just-in-time

8. Four steps of
ABC, advantage
and limitation of
ABC, JIT
Processing
Quiz/homework
processing
7 Able to understand
Absorption Costing and
Variable Costing
Students’
Presentation
Discussion about
target costing,
cost-plus pricing,
transfer pricing,
variable cost and
absorption cost
pricing
Quiz/Homework
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to
understand the importance of
target costing, calculating
cost-plus pricing and the
limitation of cost-plus
pricing
Students are able to
determine a transfer price
using the negotiated, cost-
based, and market-based
approaches
Students are able to
determine prices using

9. absorption-cost pricing and
variable-cost pricing
8 MID TERM
9 Able to understand the
concept of Sustainability
Reporting
Students’
Presentation
Discussion about
the importance of
transparency and
accountability,
GRI standards,
Discussion about
the reliability of
sustainability
report, public
sector reporting
and accountability
Homework
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to
understand the importance of
transparency, accountability,
and sustainability reporting
Students understand GRI
standard as one of
sustainability report standard
Students are able to
understand and explain about
public sector reporting and
accountability.
10 Able to understand
Budgetary Planning and
Responsibility
Accounting
Students’
Presentation
Discussion about
the benefit of
budgeting, term of
master budget,
organization
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to
understand about the benefit
of budgeting, budgeting
cycle, and preparing master
budget

10. structure and
responsibility
Quiz/Homework
Students are able to
understand organization
structure and each
responsibility center
11 Able to understand
Flexible Budget Reports
and Performance
Analysis
Students’
Presentation
Discussion about
flexible budget
reports and case
study
Discussion about
responsibility
accounting and
responsibility
centers
Quiz/Homework
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to prepare
report of flexible budget and
develop the flexible budget
Students are able to
understand the usage of
responsibility accounting,
understanding controllable
and non-controllable
revenues and costs
Students are able to
understand the criteria of
performance evaluation and
responsibility accounting for
each center
12 Able to understand Students’ Powerpoint Student are able to understand about

11. Capital Budget Decision Presentation
Discussion about
typical capital
budgeting
decision, time
value of money
Discussion about
discounted cash
flow by the net
present value and
the internal rate of
return method
Discussion about
expanding the net
present value
method and
payback method
Quiz/Homework
presentation
Interactive
Lecture
Video
Presentation
typical capital budgeting decision
and time value of money, the
difference between net present value
and the internal rate of return
method in counting discounted cash
flow
13 Able to understand
Standard Costs and
Balanced Scorecard
Students’
Presentation
Discussion about
standard cost
Discussion about
Direct materials,
direct labor and
manufacturing
overhead variances
Discussion about
Powerpoint
presentation
Interactive
Lecture
Video
Presentation
Students are able to describe
standard costs and
distinguishing standards and
budgets
Students are able to
determine and reporting
direct materials, direct labor

12. the usage of
balance scorecard
Quiz/Homework
and total manufacturing
overhead variances, and
preparing journal for
variances
Students are able to
understand the usage of
balanced scorecard
14 Material Reviews
15 FINAL EXAM
1.Horngren, Datar, Rajan (2013). Cost Accounting, A Managerial Emphasis, Global Edition, 14
th
Edition. Wiley
2.Weygandt, Kimmel, Kieso (2017). Managerial Accounting, Tools for Business Decision Making. Wiley
3.The GRI Standards, A Guide for Policy Makers. (2013)
Approved by Department
Coordinator:
Dimaz Ramananda, S. E, M. Ak
NIDN : 0424099203