Course Outline
Bangladesh University of Professionals
Faculty of Business Studies
Course Title: Accounting for Managers
Course Code: ALD-1101
Course Teacher: Zobaida Khanam
Designation: Assistant Professor
E-mail:
[email protected]Contact no. : 01769021741
Office Room No: Academic Building 527
Course Description:
The objective of this course on “Accounting for Managers” is to develop students’
understanding of accounting process and application of conceptual framework. Recognize
and understand ethical issues related to the accounting profession. Prepare financial
statements in accordance with Generally Accepted Accounting Principles.
Learning Objectives:
This course includes primary managerial concepts and tools and is designed to achieve the
following objectives:
To acquaint the students with the fundamentals principles of financial, cost and
management accounting
To enable the students to prepare, analyze and interpret financial statements and
To enable the students to take decisions using management accounting tools.
Course Assessment:
a. Semester Final Exam 40%
b. Midterm Examinations 20%
c. 03 Class Tests 12%
d. Term Paper 10%
e. Assignment 05%
f. Class Participation 05%
g. Class Attendance 05%
h. Attitude/conduct/manners 03%
Total 100%
Calculation of GPA:
Numerical Grade Letter Grade Grade Point
80% and above A+ (A Plus) 4.00
75% to < 80% A (A Regular) 3.75
70% to < 75% A- (A Minus) 3.50
65% to < 70% B+ (B Plus) 3.25
60% to < 65% B (B Regular) 3.00
55% to < 60% B- (B Minus) 2.75
50% to < 55% C+ (C Plus) 2.50
45% to < 50% C (C Regular) 2.25
40% to < 45% D 2.00
< 40% F 0.00
--------------------- I Incomplete
--------------------- W Withdrawn
Orientation with Books and Studies:
Title Origin Author Edition publisher
Principles of Accounting United Weygandt, 12 th John Wiley &
States Kaieso& edition Sons, Inc.
Kimmel
Managerial Accounting United Ray Garrison , 14th edition McGraw-Hill
States Eric
Noreen , Peter
Brewer
Cost Accounting: A USA Charles 16th edition Prentice-Hall
Managerial Emphasis T.Horngren
International Financial USA Thomas R. 10th edition John Wiley &
Statement Analysis, Robinson, CFA Sons, Inc.
Hennie van
Greuning, CFA
Elaine Henry,
CFA
Michael A.
Broihahn, CFA
Support Materials:
Accounting: A Very Short UK Christopher Nobes Oxford
Introduction
Accounting Best Practices United States Stephen M. Bragg John Wiley & Sons,
Inc.
Accounting Handbook United States Joel G. Siegel & Jae Barron’s Educational
K. Shim Series, Incorporated
Missed quizzes and exams cannot be made up. All exams must be taken on the
scheduled days.
Recommended:
Calculator: Any type is acceptable. Cell phones and other similar devices are not allowed to
be used
Schedule
The following schedule lists the classes and contents that will be covered this semester. This
syllabus is subject to change as needed to meet the objectives or administration of the course
at the discretion of the professor. It is not anticipated there will be any substantive changes
Course Content
Class Chapters Topics
Course Overview, Lists of Texts,
Chapter 01 References and Other Materials,
Accounting in Action Background of Accounting.
01 Reading: Principles of
Accounting, kieso
Accounting, Building blocks of Accounting,
The basic Accounting Equation, Financial
Statements
Assignment: E1-14, E1-15, E1-16 P1-1A P1-2A,P1-4A
Debits and Credits, Usage of journal
Chapter 02
The Recording Proces
02 Reading: Principles of
Accounting, kieso
Usage of ledger and trial balance
Assignment: E2-1-E2-9; P1-1A-P1-5A
The accrual basis of accounting, the
reasons for adjusting entries.
Chapter 03
03 Adjusting the Accounts
Reading: Principles of adjusting entries for deferrals, adjusting
Accounting,kieso entries for deferrals for accruals, adjusted
Trial balance
Assignment: E3-4 , E3-5, E3-6 , E3-7, E3-9, E3-13; P3-1A,P3-2A,P3-5A
Chapter 04 Worksheet, closing entries
Completing the Accounting
04 cycle
Reading: Principles of Post-closing trial balance, classified
Accounting,kieso balance sheet
Assignment: E4-1 , E4-2, E4-5 ,P4-1A,P4-2A,P4-3A P4-4A
Uses of income statement, single-step
income statement, multiple-step income
Chapter 05
statement.
05 Income statement, Balance sheet
(Financial Statements
preparation)
Reading: Intermediate
Accounting,kieso 1. Preparation of Balance sheet
2. Elements of Balance Sheet
Assignment: Intermediate Accounting ,Kieso, Chapter :05
06 Mid-term
Chapter 02 General cost classification, Cost terms
Cost terms concepts and
Classification
07
Reading: Managerial Cost classification on Financial Statements,
Accounting,Garrison Product Cost Flows
Assignment: E2-1, E2-2, E2-4, E2-5, P2-14, P2-17, P2-19, P2-27
Chapter 06 CVP Analysis, Break even Analysis
Cost-volume-profit
08 Relationships
Sales Mix, CVP consideration in choosing a
Reading: Managerial cost Structure
Accounting, Garrison
CVP Analysis, Break even Analysis
Chapter 06
Cost-volume-profit
09 Relationships Sales Mix, CVP consideration in choosing a
cost Structure
Reading: Managerial
Accounting, Garrison
Assignment: E6-1, E6-3, E6-4, E6-5 E6-6 E6-7 E6-8, E6-9 E6-10 E6-11 E6-
12; Problem 6-16,6-17, 6-18
Job Costing-Example
10 Chapter 04
Job Costing
Job Costing-Manufacturing firms
Reading: Cost Accounting,
Horngren/ Managerial
Accounting, Garrison
Assignment: E3-3, E3-4, E3-5,E3-6,E3-19
Ratio, Different types of ratio, Analysis
Chapter 07
Financial Analysis Techniques Activity Ratio, Liquidity Ratio
11 Reading:
International Financial Statement
Analysis, Robbinson
Class work
Chapter 07 Solvency Ratio, Profitability ratio,
Financial Analysis Techniques
Valuation ratio
12 Reading:
International Financial Statement
Analysis, Robbinson
Class work
