UNIVERSITY OF BURMA

EUROPEAN INTERNATIONAL UNIVERSITY – MBA PROGRAM

Course Structure
MGT510: Managerial Accounting
A. INSTRUCTOR

Full Name : Daw Yee Yee Thane

Qualification
▪ Qualification and Title: M. Com (Finance), Yangon University of Economics, Myanmar
▪ B Com (Hons), Yangon University of Economics, Myanmar
▪ B. Com, Yangon University of Economics, Myanmar

Industry and Field experience:

Name of Organization: Department of Commerce, Yangon University of Economics
(1986-Present)
Role (Title) : Associate Professor
Dates : 2018 – Present

B. MODULE DETAILS
Module Name : MGT 510 Managerial Accounting
Credits : 3 Credits (7.5 ECTS)
Module Category (Specialization) : Accounting

Module Overview
This module examines the principles, techniques, and uses of accounting in the planning and
control of business organizations from a management perspective. Identified are the budgetary
process and related performance evaluation techniques, cost-volume-profit relationship, product
costing methods, Just-In-Time (JIT) manufacturing, and Activity Based Costing (ABC). Related theory
and application will also be reviewed.

1
Module Objectives
After completing this module, you should be able to:
▪ Assess theories and practices in planning, controlling, and decision-making role in managerial
accounting in decision process for managers
▪ Evaluate alternative accounting cost methods to optimize business solutions
▪ Formulate operational and capital budgets for both short- and long-term strategic planning

Textbooks
▪ Garrison R. H., Noreen E. W. & Brewer, P. C. (2015). Managerial Accounting. 15th ed. McGraw
Hill.
▪ Wild, J. J. & Shaw, K. W. (2010) Managerial Accounting. 2nd ed. McGraw-Hill/Irwin.
▪ Warren, C. S., Reeve, J. M. & Duchac, J. E. (2009). Managerial Accounting. 10th ed. South-
Western Cengage Learning.

Lessons Covered
No Lessons

1 An Overview of Managerial Accounting

2 Managerial Accounting and Cost Concepts

3 Job-Order Costing: Calculating Unit Production Costs

4 Job-Order Costing: Cost Flows and External Reporting

5 Process Costing

6 Cost-Volume-Profit Relationships

7 Variable Costing and Segment Reporting: Tools for Management

8 Activity-Based Costing: A Tool to Aid Decision Making

9 Master Budgeting

10 Flexible Budgets and Performance Analysis

11 Standard Costs and Variances

12 Performance Measurement in Decentralized Organizations

13 Differential Analysis: The Key to Decision Making

14 Capital Budgeting Decisions

15 Statement of Cash Flows

16 Financial Statement Analysis

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C. LESSON DETAILS
Learning Outcomes
At the end of the course, students will have learned to:
1. Define operation and capital budgeting, and explain its role in planning, control and decision
making
2. Understand an operating budget, identify its major components, and explain the
interrelationships among its carious components.
3. Demonstrate use of accounting data in the areas of product costing, cost behavior, cost
control, and operational and capital budgeting for management decisions

Content Delivery
No Contents Delivery and Activities Assessment

▪ Lecture Video
1 Management Accounting ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
2 Cost Behavior ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
3 Format of Financial Statements ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
4 Job Order Costing ▪ Reading materials
▪ Multimedia materials
Quiz 1
▪ Lecture Video
5 Job Order Costing (2) ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
6 Process Costing ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
7 Fundamental of Cost-Volume-Profit Analysis ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
8 Cost-Volume-Profit Analysis (2) ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
9 Marginal Costing Analysis ▪ Reading materials
▪ Multimedia materials Quiz 2
▪ Lecture Video
10 Variables and Absorption Costing
▪ Reading materials

3
▪ Multimedia materials

▪ Lecture Video
Reconciliation of Variables and Absorption
11 ▪ Reading materials
Costing ▪ Multimedia materials

▪ Lecture Video
▪ Reading materials
12 Segmented Income Statement
▪ Multimedia materials
▪ 1 Live Session

▪ Lecture Video
13 Activity-Based Costing ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
14 Budget and Budgeting ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
15 Preparing the Master Budget ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
16 Flexible Budget and Performance Analysis ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
17 Standard Costing ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
Performance Measurement in Decentralized
18 ▪ Reading materials
Organisation ▪ Multimedia materials

▪ Lecture Video
Differential costing-Cost concept for decision
19 ▪ Reading materials
making ▪ Multimedia materials

▪ Lecture Video Assignment

▪ Reading materials
20 Capital Budgeting Decision
▪ Multimedia materials
▪ 1 Live Session

▪ Lecture Video
21 Statement of Cash Flow ▪ Reading materials
▪ Multimedia materials

▪ Lecture Video
22 Financial Statement Analysis ▪ Reading materials
▪ Multimedia materials

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D. ASSESSMENT AND GRADING SCHEME
Assessment
Quizzes 30%
Assignment 70%
TOTAL 100%
Note:
Students must achieve minimum 50% (Satisfactory, "C") in the assignment in order to pass the
module.

Grading Scheme
A+ Higher Distinction : 90-100 %
A Distinction : 80-89 %
B+ First Division : 70-79 %
B Second Division : 60-69 %
C Satisfactory : 50-59 %
F Unsatisfactory (Fail) : 49 % and below

E. ATTENDANCE AND ASSIGNMENT SUBMISISON POLICY

The learner must follow Institute's online progress/attendance policy at all time. The University
expects all enrolled students to take all lessons delivered online. For each module, learners are not
allowed to skip lessons - i.e., they would need to complete a preceding lesson, before proceeding
onto the next lessons and so on and so forth.
The learner assumes full responsibility for his/her assignment work missed due to an absence or
failure to submit it within the deadline. If an assignment is submitted after the deadline, but with
the grace period, it is subject to 10% deduction from the marks achieved. If the learner does not
submit his/her assignment within the deadline or the grace period, he/she is entitled to get
"Unsatisfactory (Fail)" grade. He/she must re-register in a re-module course when it is offered in
the future.

F. ACADEMIC HONESTY POLICY

The learner must take the assessment him/herself on online learning platform, LMS system.
Learner must submit his/her assignment in Turnitin plagiarism checking software and upload the
assignment answers along with Turnitin report on LMS system.
If the learner's work such as assignment, quiz or any other assessment is not original work of the
learner, it is considered plagiarized and a breach of the University's academic honesty policy.
Subsequently he/she will get "Unsatisfactory (Fail)" grade and be dismissed from the program and
the Institution.
All sources a learner used in his/her work must be cited using proper APA referencing system.

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