accounting administration 1

First Semester, 2018/2019

Instructor Information

Instructor	Email		Office Location & Hours
Ahlam alsheikh	[d.a.alsheikh@gmail.com]	[Laic Institute, 11.30 PM- 5.30 PM Saturday]

General Information

Description

The course aims to study the nature and concept of management accounting and its objectives and future directions, as well as the study of the concept of cost and its classifications with an explanation of the conduct of cost elements through the analysis of the relationship or so-called (equalization analysis) and will analyze the costs and pricing methods to the so-called accounting methods Management and performance evaluation.

Expectations and Goals

The course aims to:

Administrative accounting issues have become an essential part of the knowledge stock for all those who aspire to occupy an influential position in the various levels of management of economic establishments, the intensifying competition between them and the complexity of production conditions. The search for the best views is the only way to keep the enterprises and their future development.

                English

Course Materials

Required Text

 

Course Schedule

1-The nature of administrative accounting (its concept, objectives, characteristics, relationship with other sciences

2- Cost concept and cost classification, pp. 27 to 32

Cost Components Behavior

3- Analysis of the relationship between cost and profit and volume p. 55 to p. 79.

 4-Equation analysis (parity and chart method, breakout and margin of safety, temporary closing point, breakout point and profit planning.

5- Equalization analysis in case of multiple products

6- Financial ratios

7- Relevant information and short-term decisions

8- Cost Analysis and Pricing Decisions

9- Continuous or off line production

10 -Manufacturing internally or buying from abroad

11- Accept or reject special orders

12- Performance evaluation and balanced performance card

13- Investment decisions for capital

14- Flexible budgets

15- Analysis of Financial Statement

16-Review and practical exercises

Testing Schedule

test	Date	Subject	Reading	Type	language	% of final grade
Quizz 1				MCQ/written	Arabic	10
Quizz 2				MCQ/written	Arabic	10
Activity						10
Final Exam				MCQ/written	Arabic	70