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 Course Outline - managerial accounting |
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 Zoom Meeting Information |
Meeting ID: 963 9997 4701 Passcode: 316641
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Main book " Horngren's cost accounting - a managerial emphasis " |
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Additional references "Horngren's Financial and managerial accounting " |
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Date: 24/4/2024 - introduction to the course |
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| Chapter 1 : Introduction to managerial accounting - second semester 2023/2024 |
PowerPoint Slides - chapter 1 |
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Date: 12/2/2024 - Introduction to managerial accounting |
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| Chapter 2: Introduction to cost terms & purposes- second semester 2023/2024 |
PowerPoint Slides for Chapter 2 |
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Date: 13/2/2024 - Direct & indirect cost / variable & fixed cost |
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Date 14/2/2024 - mixed cost |
تكملة هذه المحاضرة ستكون بتاريخ 15.2.2024 |
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Date 15/2/2024 - Cost driver/ relevant range/ direct indirect and variable fixed relationship/company & inventory types |
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Date : 30/4/2024 - Variable & fixed cost / mixed cost / cost driver / relevant range/ unit cost / company tyoes & inventory types |
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word file for 30/4/2024 lecture |
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Date: 7/5/2024 - exercises soultion |
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Word file for 7/5/2024 lecture - exercises solution |
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| Variable and absorption costing methods- second semester 2023/2024 |
Power point slides - absorption and variable costing methods |
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Date: 19/2/2024 - difference between variable and absorption costing ( case 1: units sold = units produced & case 2: units sold < units produced) |
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Date: 20/2/204 - case 3 : units sold > units produced & classwork solution |
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Word file for the chapter absorption and variable costing |
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solution for the classwork 2 |
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Date : 8/5/2024 - difference between absorption and variable costing & solution for case 1 (units produced = units sold) |
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word file for the chapter |
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| chapter 3 : C-V-P analysis - Second semester 2023/2024 |
PowerPoint for chapter 3: C-V-P analysis |
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C-V-P file |
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Date: 21/2/2024 - Introduction to C-V-P analysis |
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Date: 25/2/2024 - C-V-P Methods & BEP & Targeted O.I |
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Date: 26/2/2024 - targeted net income & MOS & Cost planning |
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Date: 27/2/2024 - Cost planning & operating leverage |
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Date: 28/2/2024 - sales mix |
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Date: 3/3/2024 - Case study details & extra exercises on C-V-P |
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Date: 4/3/2024 - extra exercises on C-V-P |
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Word file : extra exercises on C-V-P |
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Date: 14/5/2024 - Introduction to C-V-P analysis |
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Date: 15/5/2024 -BEP/ targeted operating income / targeted net income |
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Date : 21/5/2024 - sales mix & exercises solution |
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Date : 22/5/2024 - exercises solution |
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word file |
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| Case study details |
Case study Groups |
اضغط على الرابط و تعرف على اسماء الطلاب في مجموعتك |
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case study assessment |
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cover sheet sample |
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Table of content preperation |
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Case study marks |
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| midterm exam - key answers |
midterm exam - form A |
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midterm exam - form B |
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| E- lectures for Chapter 11 - Decision making - Second semester 2023/2024 |
Decision making - case studies |
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Date : 5/3/2024 - introduction to decision making ( case study 1) + one time special order ( case study 2 ) |
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Date : 6/3/2024 - sell or process further ( Case study 3) + Product mix ( Case study 5) |
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Date : 10/3/2024 - make or buy ( case study 7) + carrying cost of inventory |
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Date : 10/3/2024 - equipment replacement ( case study 6) + solution for exrecise 11-24 |
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Date : 17/3/2024 - exam solution & case study 4 ( adding customers) |
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Date : 18/3/2024 - case study 4 ( dropping a customer/ open & close branches) & introduction to capital budgeting |
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Date : 28/5/2024 - make or buy ( case study 7) + carrying cost of inventory + equipment replacement |
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Date :4/6/2024 - Pricing decision |
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Date :5/6/2024 - Adding or dropping customers/ opening branches |
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Decision making case studies answers |
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| Master Budgets - second semester 2023/2024 |
Summary of budgets |
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Date : 26/3/2024 - introduction to master budgets & Revenue budget & production budget |
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Date : 27/3/2024 - D.M budget |
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Date : 31/3/2024 - D.L budget / manu. overhead budget/ end inv budget |
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Date : 1/4/2024 - COGS budget /non manu. cost budget / Budgeted income statement |
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Excel file for master budget |
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Date: 11/6/2024 - D.L/ manufacturing overhead/ ending inventory budgets |
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Date: 12/6/2024 - Non manufacturing overhead budget & Budgeted income statement |
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