Course: Advanced Management Accounting (Summer 22)

Section outline

Select section Welcome to my course Advanced Management Accounting

Welcome to my course Advanced Management Accounting

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Hello Students, this is Shahana Kabir, your course teacher for this semester. Welcome to the class of Advanced Management Accounting. I look forward to have an enjoyable semester where we learn, solve problems and grow together.

Introduction of the Teacher and course by Course Teacher
- Select activity Rationale of this course: This course is...
  
  Rationale of this course: This course is designed to provide the students an in-depth knowledge of Management Accounting to enable them to apply its methods and techniques for preparing and presenting information for management decision-making and control purposes. Formulation of strategic plan for achieving efficiency and effectiveness in business operation is also the focus of this course.
- Select activity Objectives: 1.     To app...
  
  Objectives:
  
  1.     To apply management accounting techniques in Planning, control and decision making situations;
  
  2.     To illustrate and evaluate absorption and segment reporting and decentralization;
  
  3.     To apply and evaluate techniques for allocating and managing resources.
  
  4.     To discuss and demonstrate a range of performance analysis and profitability analysis;
  5. To prepare and evaluate plans, budgets and forecasts.
- Select activity Course outline
  
  Course outline Forum
- Select activity Text Book
  
  Text Book URL
  
  Students must
  
  Mark as done
  
  Garrison 15th Edition:
  https://drive.google.com/file/d/1Iu3cz3a0wsrCqH1XpkWavxSoOk4EuAIs/view?usp=sharing
- Select activity Reference Book
  
  Reference Book File
  
  1. Managerial Accounting , S T Horngren 14th Edition
  2. Management Accounting by Atkinson, A. A., R. S. Kaplan and S. M. Young:
  https://drive.google.com/file/d/1lKG7nqrGOfFMd5xwkVQktzfocQzfHtEi/view?usp=sharing
  3.Managerial Accounting 12th edition
  https://drive.google.com/file/d/1-mIju8bvkcDhVB4MzY3gChMciT_RdmiG/view?usp=sharing
  4. Managerial Accounting 13th Edition: https://drive.google.com/file/d/1c9QBhuVH9fZm2cLIaO7jPm2zWFVyo7H-/view?usp=sharing
- Select activity Assessment Strategy
  
  Assessment Strategy File
Select section Semester Schedule

Semester Schedule
Select section Announcement

Announcement
Select section Google meet link permanent code

Google meet link permanent code
Select section Lecture and Communication tool

Lecture and Communication tool
Select section Counselling hour

Counselling hour
Select section How students will learn

How students will learn
Students can learn by attending class with the course teacher.On the other hand various lecture materials like text book ,reference book ,power point slides ,video made by course teacher and also from youtube can be used for learning tool.
Select section What is your expectations from this course?

What is your expectations from this course?
- Select activity Write here.
  
  Write here. Forum
  
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Select section Topic 1

Topic 1
- Select activity Key accounting concepts
  
  Key accounting concepts File
- Select activity Cost-Volume-Profit Analysis:Learning content:Uses ...
  
  Cost-Volume-Profit Analysis:
  Learning content:
  Uses of Cost-Volume-Profit (CVP) Analysis; Break-even Analysis- Equation approach and contribution approach. Break-even Point and Shutdown Point; Graphical Approach of CVP Analysis; Margin of Safety, Degree of Operating Leverage (DOL); Assumptions and Limitations of CVP Analysis; Accounting View vs. Economics View of Break-even Point.
- Select activity Learning objectives: 1.  To Explain how ch...
  
  Learning objectives:
  
  1. To Explain how changes in activity affect contribution and net operating income.
  
  2. To Prepare and interpret a cost-volume-profit (CVP) graph and a profit graph.
  
  3. To use the contribution margin ratio to compute changes in contribution margin and net operating income resulting from changes in sales volume.
  
  4. To show the effects on contribution margin of changes in variable costs, fixed costs, selling price, and volume.
  
  5. To determine the level of sales needed to achieve a desired target profit.
  
  6. To determine the break-even point.
  7. Compute margin of safety and its significance.
  
  8. Compute the degree of operating leverage and a particular levels of sales and explain how it can be used to predict changes in net operating income.
  
  9. Compute the break-even point in a multiproduct company and explain the effects of shifts in the sales mix on contribution margin and the break-even point.
- Select activity After studying this chapter students will be able ...
  
  After studying this chapter students will be able to:
  
  1. Explain how changes in activity affect contribution and net operating income.
  
  2. Prepare and interpret a cost-volume-profit (CVP) graph and a profit graph.
  
  3. Use the contribution margin ratio to compute changes in contribution margin and net operating income resulting from changes in sales volume.
  
  4. Show the effects on contribution margin of changes in variable costs, fixed costs, selling price, and volume.
  
  5. Determine the level of sales needed to achieve a desired target profit.
  
  6. Determine the break-even point.
  7. Compute margin of safety and its significance.
  
  8. Compute the degree of operating leverage and a particular levels of sales and explain how it can be used to predict changes in net operating income
  9. Compute the break-even point in a multiproduct company and explain the effects of shifts in the sales mix on contribution margin and the break-even point.
- Select activity Slides on CVP analysis
  
  Slides on CVP analysis File
- Select activity Power point slides on CVP analysis
  
  Power point slides on CVP analysis File
- Select activity Video on Introduction to CVP
  
  Video on Introduction to CVP URL
- Select activity Video on Some Mathematical Application regarding CVP analysis
  
  Video on Some Mathematical Application regarding CVP analysis URL
- Select activity Video on Mathematical application regarding Breakeven point and Target profit
  
  Video on Mathematical application regarding Breakeven point and Target profit URL
- Select activity Discussion topic
  
  Discussion topic Forum
  
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  What you have learned from this video of breakeven point and target profit.
- Select activity Video analysis of CVP graph
  
  Video analysis of CVP graph URL
- Select activity Discussion topic
  
  Discussion topic Forum
  
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  What you have learned from this video of CVP graph. How you can explain the graph?
- Select activity Mathematical problem discussion regarding CVP analysis by Shahana Kabir
  
  Mathematical problem discussion regarding CVP analysis by Shahana Kabir URL
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
  What things you have learnt from this topic?
- Select activity Discussion topic
  
  Discussion topic Forum
  
  Chapter 6:
  1.How you can explain CVP relationship?
  2.Why it is said that higher the amount of margin of safety is better? Explain.
  3.How degree of operating leverage shows the sensitivity between net operating income and sales.
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
  What questions you have arised from this topic?
- Select activity Discussion on math: Solve this problem
  
  Discussion on math: Solve this problem Forum
  
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  Assume that only one product is being sold in each of the following two case situations:
  
  Net
  
  Contribution Operating
  
  Units Variable           Margin         Fixed             Income
  
  Case    Sold            Sales          Expenses         per unit         Expenses         (Loss)
  
  1…… 20,000            ?                280,000                6                      ? 35,000
  
  2……..5,000            160,000              ?                   ?                 82,000 (12,000)
- Select activity Advanced Management Accounting
  
  Advanced Management Accounting Interactive Content
  
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- Select activity Try here for MENTI
  
  Try here for MENTI URL
  
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  GO TO WWW.MENTI.COM AND USE THIS CODE 757321
- Select activity Problem solution 6-19,6-17 from class
  
  Problem solution 6-19,6-17 from class File
- Select activity Try here for Menti
  
  Try here for Menti URL
  
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  Go to www.menti.com and use the code 92 35 59 9
- Select activity Try here for Menti
  
  Try here for Menti URL
  
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  Go to www.menti.com and use this code 2358944
- Select activity Mathematical problem solution on Chapter 6
  
  Mathematical problem solution on Chapter 6 File
  
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- Select activity Discussion Topic
  
  Discussion Topic Forum
  
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  Why Contribution margin ratio is used as a measure to calculate net operating income? Explain.
- Select activity Advanced Management Accounting
  
  Advanced Management Accounting Interactive Content
  
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- Select activity Try here for Menti
  
  Try here for Menti URL
  
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  https://www.menti.com/uca352rmza
- Select activity Try here foe Slido
  
  Try here foe Slido URL
  
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  Go to www.slido.com and use this code A960
- Select activity Class Lecture 21.9.21
  
  Class Lecture 21.9.21 URL
  
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  https://drive.google.com/file/d/1bM0r5CLgfyFwnTrgbHwx_CY-6VcEcF8p/view?usp=sharing
- Select activity Class Lecture 23.9.21
  
  Class Lecture 23.9.21 URL
  
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  https://drive.google.com/file/d/1C_y-SsB6FsAgXcvngtjtAsn5Q4mPIWQa/view?usp=sharing
- Select activity Class Lecture 28.9.21
  
  Class Lecture 28.9.21 URL
  
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  https://drive.google.com/file/d/1_ilIFKOFIOH-8byNKyuO-AzmjBtlFOBJ/view?usp=sharing
- Select activity Class Lecture 29.9.21
  
  Class Lecture 29.9.21 URL
  
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  https://drive.google.com/file/d/1qRRyf9x6AsaAUf-ASoVFb4AtI0p1KMU7/view?usp=sharing
- Select activity Class Lecture 5.10.21
  
  Class Lecture 5.10.21 URL
  
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  https://drive.google.com/file/d/1V_GQJhrNkfbTGoYvAPF4hBA7dL-wm6jX/view?usp=sharing
- Select activity Pre Recorded Class of CVP chapter
  
  Pre Recorded Class of CVP chapter URL
  
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- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/1aw5Ouu3CnFQ1Yn57DGR6ghKzUCUXFe92/view?usp=sharing
- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/1T6N5wE1LJcT9elwip7pzuxbRyS2nYSd3/view?usp=sharing
- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/1GMUfTDd3z_GOYown03ZuIS0pEYh0iZ7Z/view?usp=sharing
- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/1OwKapEcvGwmo0RbazuZ0JGeiduilQK1L/view?usp=sharing
- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/1FHYwzB-w262APnZvEKNlk4EwceuO7Hd4/view?usp=sharing
- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/1EzBLxUT_SGUqXwPgZctZ5LJDdfxdf2uz/view?usp=sharing
- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/11JRnBQlHDgBGIjVx8VjoM1o7ukPZLI9H/view?usp=sharing
- Select activity Pre recorded class of CVP chapter
  
  Pre recorded class of CVP chapter URL
  
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  https://drive.google.com/file/d/140Thkw25QodXBqUDPOy5SAwkClw3velb/view?usp=sharing
- Select activity Class Material 6-9,15,18
  
  Class Material 6-9,15,18 File
  
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- Select activity Class Material 6-11,21
  
  Class Material 6-11,21 File
  
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- Select activity Class Material 6-17,6-19
  
  Class Material 6-17,6-19 File
  
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- Select activity Class Material 6-10,13
  
  Class Material 6-10,13 File
  
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- Select activity Class material 6-14,16
  
  Class material 6-14,16 File
  
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- Select activity Class Lecture 12.10.21
  
  Class Lecture 12.10.21 URL
  
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  Mark as done
  
  https://drive.google.com/file/d/17xt1t_fBKeVTmc7uDz-7bKReRc4pKG_o/view?usp=sharing
Select section Assignment

Assignment
- Select activity Chapter 6 : CVP Analysis Variable absorption costing and variance analysis
  
  Chapter 6 : CVP Analysis Variable absorption costing and variance analysis Assignment
  
  Students must
  
  Mark as done
  
  5-9,5-11,5-12,5-16,5-22
  Problem No : 6-18,19,21,7-7,7-10,10-19
Select section Quiz 1

Quiz 1
Click here to start
Date of exam 28.5.2020
Syllabus of the Quiz
Introductory chapter
Cost volume profit analysis
Select section Topic 2

Topic 2
- Select activity Absorption and Variable Costing: Learning con...
  
  Absorption and Variable Costing:
  Learning content:
  
  Variable Costing and Absorption Costing Income Statements; Reconciliation of Absorption Costing Income with Variable Costing Income; Advantages and Disadvantages of Absorption Costing and Variable Costing; Variable Costing and the Theory of Constraints; Impact of JIT Inventory Methods.
- Select activity Learning objectives: 1. Explain how variable co...
  
  Learning objectives:
  
  1. Explain how variable costing differs from absorption costing and compute unit product costs under each method.
  
  2. Prepare income statements using both variable and absorption costing.
  
  3. Reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ.
  4. Understand the advantages and disadvantages of both variable and absorption costing.
- Select activity After studying this chapter students will be able ...
  
  After studying this chapter students will be able to:
  
  1. Explain how variable costing differs from absorption costing and compute unit product costs under each method.
  
  2. Prepare income statements using both variable and absorption costing.
  
  3. Reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ.
  4. Understand the advantages and disadvantages of both variable and absorption costing.
- Select activity Slides on Variable Absorption costing
  
  Slides on Variable Absorption costing File
- Select activity Power point Slides on Variable Absorption costing
  
  Power point Slides on Variable Absorption costing File
- Select activity Video on Theory and mathematical discussion of Variable Absorption costing
  
  Video on Theory and mathematical discussion of Variable Absorption costing URL
- Select activity What things you have learnt from this topic?
  
  What things you have learnt from this topic? Forum
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
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  What questions you have arised from this Topic?
- Select activity Discussion on video
  
  Discussion on video Forum
  
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  What you have learned from this video of variable and absorption costing?
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
  Chapter 7:
  1.What are the objectives of preparing financial statements using variable and Absorption costing system?
  2. Can any organization follow variable and absorption costing system at the same time? Explain.
- Select activity Advanced Management Accounting
  
  Advanced Management Accounting Interactive Content
  
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- Select activity Problem solution
  
  Problem solution File
  
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- Select activity Solution on chapter 7
  
  Solution on chapter 7 File
  
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- Select activity Class Lecture 7.10.21
  
  Class Lecture 7.10.21 URL
  
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  https://drive.google.com/file/d/1Ottr4prOtnt6pcmPjTbkL8hyy-vSKfeX/view?usp=sharing
- Select activity Class Lecture 19.10.21
  
  Class Lecture 19.10.21 URL
  
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  https://drive.google.com/file/d/1NmCCySgv6voC5rjAHf2EIfm2LuPeiLsU/view?usp=sharing
- Select activity Class Lecture 9.11.21
  
  Class Lecture 9.11.21 URL
  
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  https://drive.google.com/file/d/1E_J_sH049VO44jtju7BMYvVtyMHJqhAq/view?usp=sharing
Select section Assignment

Assignment
- Select activity Assignment
  
  Assignment
  
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  Assignment from this chapter 7:
  7-2,7-9,7-11
Select section Quiz 2

Quiz 2
Click here to start
Date of exam 26.6.2020
Syllabus of the Quiz
Variable and Absorption costing system
- Select activity Try here for Slido
  
  Try here for Slido URL
  
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  Go to www.slido.com and use this code 6956
- Select activity Try here for menti
  
  Try here for menti URL
  
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  Mark as done
  
  Go to Www.menti.com and use this code 7993805
Select section Topic 3

Topic 3
- Select activity Analysis of Profit-Related Variances: Learnin...
  
  Analysis of Profit-Related Variances:
  
  Learning content:
  Contribution Margin Variance, Market Share and Market Size Variances; Profitability of Segments: Profit by Product Line, Divisional Profit; Customer Profitability, Overall profit; Time and Profit: Short-Run Profitability and Long-Run Profitability, Balance Score card.
- Select activity Learning objectives:1. Able to analyze different ...
  
  Learning objectives:
  1. Able to analyze different Profit-Related Variances
  
  2. Able to define and understand Profitability of Segments.
  
  3. Able to explain Product Line, Divisional Profit; Customer Profitability, Overall profit.
  
  4. Able to realize profitability in short and long term basis.
- Select activity Learning outcomes:1. Able to analyze different Pr...
  
  Learning outcomes:
  1. Able to analyze different Profit-Related Variances
  
  2. Able to define and understand Profitability of Segments.
  
  3. Able to explain Product Line, Divisional Profit; Customer Profitability, Overall profit.
  
  4. Able to realize profitability in short and long term basis.
- Select activity Slides on Standard costing
  
  Slides on Standard costing File
- Select activity Video on Theoritical discussion about Standard costing
  
  Video on Theoritical discussion about Standard costing URL
- Select activity Video on Mathematical discussion about Variance analysis
  
  Video on Mathematical discussion about Variance analysis URL
- Select activity What things you have learnt from this topic?
  
  What things you have learnt from this topic? Forum
- Select activity What questions you have arised from this topic?
  
  What questions you have arised from this topic? Forum
- Select activity Discussion
  
  Discussion Forum
  
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  Mark as done
  
  What you have learned from this video of standard costing.
- Select activity Discussion topic
  
  Discussion topic Forum
  
  Chapter 10:
  1.Is favourable variance always good for the organization ? Explain.
  2. What may be the reasons for material price variance? Explain.
- Select activity Problem solution from class
  
  Problem solution from class File
  
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- Select activity Discussion Forum
  
  Discussion Forum
  
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  In which way variance analysis helps mgt in their decision making?
- Select activity Advanced Management Accounting
  
  Advanced Management Accounting Interactive Content
  
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- Select activity Try here for Menti
  
  Try here for Menti URL
  
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  Go to www.menti.com and use this code 3770557
- Select activity Solutions on Mathematical problem
  
  Solutions on Mathematical problem File
  
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- Select activity Advanced Management Accounting
  
  Advanced Management Accounting Interactive Content
  
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- Select activity Try here for Menti
  
  Try here for Menti URL
  
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  Mark as done
  
  Go to www.menti.com and use this code 717256
- Select activity Class Lecture 26.10.21
  
  Class Lecture 26.10.21 URL
  
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  https://drive.google.com/file/d/1GYJ3ypXwP3F35fkw8BU_ieGJ_-GCzclK/view?usp=sharing
- Select activity Class Lecture 2.11.21
  
  Class Lecture 2.11.21 URL
  
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  https://drive.google.com/file/d/1YpsdsNUf3Yh2WwJiXoLxmawqRz4qEsfp/view?usp=sharing
- Select activity Class Lecture 9.11.21
  
  Class Lecture 9.11.21 URL
  
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  https://drive.google.com/file/d/1E_J_sH049VO44jtju7BMYvVtyMHJqhAq/view?usp=sharing
Select section Assignment

Assignment
- Select activity Assignment
  
  Assignment
  
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  Assignment from this chapter:
  10-10,10-15,10-18,10-19
Select section Midterm

Midterm
Syllabus of Midterm Exam:
1. Introductory chapter
2.Cost volume profit relationship
3. Variable Absorption costing
4. Standard costing /Variance analysis
You have to attend 4 theoritical questions and 3 mathematical questions in this Exam.
Theoritical part 6
Mathematical part 19
Total 25
Select section Topic 4

Topic 4
- Select activity Budget, Forecast and Budgeting; Course conte...
  
  Budget, Forecast and Budgeting;
  Course content:
  Budget, Forecast and Budgeting,Budgeting process; Types of Budgets and their Interrelationship; Preparation of Functional Budgets; Cash Budget; Master Budget; Budgeted Income Statement; Budgeted Balance Sheet; Flexible Budget; Static Budget; Role of Budgeting in Service and Not-for-Profit Organizations; Zero-Base Budget; Behavioral Aspects of Budgeting.
- Select activity Learning objectives:1. Able to define Budget, For...
  
  Learning objectives:
  1. Able to define Budget, Forecast and Budgeting.
  
  2. Able to identify Types of Budgets and their Interrelationship.
  
  3. Able to understand and prepare Functional Budgets, Cash Budget, Master Budget, Budgeted Income Statement, Budgeted Balance Sheet, Flexible Budget and Static Budget.
  4. Able to understand the Role of Budgeting in Service and Not-for-Profit Organizations; Zero-Base Budget; Behavioral Aspects of Budgeting.
- Select activity Learning outcomes:1. Able to define Budget, Forec...
  
  Learning outcomes:
  1. Able to define Budget, Forecast and Budgeting.
  
  2. Able to identify Types of Budgets and their Interrelationship.
  
  3. Able to understand and prepare Functional Budgets, Cash Budget, Master Budget, Budgeted Income Statement, Budgeted Balance Sheet, Flexible Budget and Static Budget.
  4. Able to understand the Role of Budgeting in Service and Not-for-Profit Organizations; Zero-Base Budget; Behavioral Aspects of Budgeting.
- Select activity Power point slides on Profit planning
  
  Power point slides on Profit planning File
- Select activity Power point Slides on Profit planning
  
  Power point Slides on Profit planning File
- Select activity Video on Theoritical discussion about Profit planning
  
  Video on Theoritical discussion about Profit planning URL
- Select activity Video on Mathematical discussion about preparation of Master budget schedules
  
  Video on Mathematical discussion about preparation of Master budget schedules URL
- Select activity Discussion
  
  Discussion Forum
  
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  What you have learned from this video of Budgeting.
- Select activity What things you have learnt from this topic?
  
  What things you have learnt from this topic? Forum
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
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  Mark as done
  
  What Questions you have arised from this Topic?
- Select activity Discussion from this chapter
  
  Discussion from this chapter Forum
  
  Chapter 9:
  What is budget? Basically why various types of budget is prepared?
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
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  Why beginning inventory of raw material is deducted when we want to find out the amount of raw materials to be purchased?
- Select activity Try here for Slido
  
  Try here for Slido URL
  
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  Use this code for Slido C778
- Select activity Quiz For budgeting/ Profit planning
  
  Quiz For budgeting/ Profit planning
  
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  Mark as done
- Select activity Chapter 9 : Class material on mathematical problem
  
  Chapter 9 : Class material on mathematical problem File
  
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- Select activity Class Lecture 30.11.21
  
  Class Lecture 30.11.21 URL
  
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  Mark as done
  
  https://drive.google.com/file/d/19qmqkcS8RFcPDX8ynd5OyMZtjJ4j51VG/view?usp=sharing
- Select activity Class material
  
  Class material File
  
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  Mark as done
- Select activity Class Lecture 6.12.21
  
  Class Lecture 6.12.21 URL
  
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  Mark as done
  
  https://drive.google.com/file/d/1gA9wo0EyPV0EmDW2itlvSLgSEo8A1Tbs/view?usp=sharing
Select section Quiz 3

Quiz 3
Click here to start
Date of exam 6.7.2020
Syllabus of the Quiz
Variance Analysis
- Select activity Q.3 : Summer 22: Chapter 13
  
  Q.3 : Summer 22: Chapter 13 Quiz
  
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  Mark as done
Select section Topic 5

Topic 5
- Select activity Segment reporting and Responsibility Accounting:Le...
  
  Segment reporting and Responsibility Accounting:
  Learning content:
  Cost, Profit and Investment Centers, Marketing Cost and Profitability Analysis, Return on Investment, Operating Income, Operating Asset, Residual Income, Common and Traceable Fixed Cost, Segment margin,Net income for overall company, Classification of Marketing Cost and their Cost Allocation Base, Contribution Margin Approach. Centralized and decentralized organization , Advantages and disadvantages of Decentralization
- Select activity Learning objectives:1. Able to define Cost, Profi...
  
  Learning objectives:
  1. Able to define Cost, Profit and Investment Centers.
  
  2. Able to understand Marketing Cost and Profitability Analysis, Return on Investment, Operating Income, Operating Asset, Residual Income, Common and Traceable Fixed Cost.
  
  3. Able to identify different Classes of Marketing Cost and their Cost Allocation Base
  4. Able to understand Contribution Margin Approach.
- Select activity Learning outcomes: After completion of this c...
  
  Learning outcomes: After completion of this chapter the student will be
  1. Able to define Cost, Profit and Investment Centers.
  
  2. Able to understand Marketing Cost and Profitability Analysis, Return on Investment, Operating Income, Operating Asset, Residual Income, Common and Traceable Fixed Cost.
  
  3. Able to identify different Classes of Marketing Cost and their Cost Allocation Base
  4. Able to understand Contribution Margin Approach.
- Select activity Video on Theoritical discussion about Segment reporting
  
  Video on Theoritical discussion about Segment reporting URL
- Select activity Video on Mathematical discussion regarding Company wide and segment margin
  
  Video on Mathematical discussion regarding Company wide and segment margin URL
- Select activity Discussion
  
  Discussion Forum
  
  Students must
  
  Mark as done
  
  What you have learned from this video of segment reporting.
- Select activity What things you have learnt from this topic?
  
  What things you have learnt from this topic? Forum
- Select activity What questions you have arised from this topic?
  
  What questions you have arised from this topic? Forum
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
  Chapter 12:
  What may be the advantages and disadvantages of segment reporting ? Explain.
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
  Students must
  
  Mark as done
  
  Salary of product line manager is which kind of cost and why? explain.
- Select activity Discussion Forum
  
  Discussion Forum
  
  Students must
  
  Mark as done
  
  Why segment reporting is important?
- Select activity Advanced Management Accounting
  
  Advanced Management Accounting Interactive Content
  
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  Mark as done
- Select activity Class material on chapter 12 ( Mathematical Problem)
  
  Class material on chapter 12 ( Mathematical Problem) File
  
  Students must
  
  Mark as done
- Select activity Class Lecture 7.12.21
  
  Class Lecture 7.12.21 URL
  
  Students must
  
  Mark as done
  
  https://drive.google.com/file/d/1vrqDcnv2WzN3ypHDANeHaCJ8SeAW2S_3/view?usp=sharing
- Select activity Class Lecture 16.12.21
  
  Class Lecture 16.12.21 URL
  
  Students must
  
  Mark as done
  
  https://drive.google.com/file/d/1Kf2xIrkmAvBwJ2HlPKuBSUHRybNmxPpe/view?usp=sharing
- Select activity Pre recorded class of chapter 12
  
  Pre recorded class of chapter 12 URL
  
  Students must
  
  Mark as done
  
  https://drive.google.com/file/d/1s8kLDsnV1Q8EqimuLsYaT4IkE9iP9hSf/view?usp=sharing
Select section Assignment

Assignment
Mathematical problem from this chapter 12 :
12-11,12-12,12-26
Select section Topic 6

Topic 6
- Select activity Relevant Costing: Learning content:The Concep...
  
  Relevant Costing:
  Learning content:
  
  The Concept of Relevance, Relevant Cost and Sunk Cost; Identifying Relevant Costs and Benefits; Using Relevant Cost Information in Decision Making; Make, Lease or Buy Decisions; Limiting Factor Analysis; Addition or Deletion of Products, Departments or Segments; Special Sales Orders; Sell or Process Further Decision; Activity-Based Costing and Relevant Costs.
- Select activity Learning objectives: 1. To Identify relevant an...
  
  Learning objectives:
  
  1. To Identify relevant and irrelevant costs and benefits in a decision.
  
  2. To Prepare an analysis showing whether a product line or other business segment should be dropped or retained.
  
  3. To Prepare a make or buy analysis.
  
  4. To Prepare an analysis showing whether a special order should be accepted.
  
  5.To determine the most profitable use of a constrained resource and the value of obtaining more of the constrained resource.
  6. To Prepare an analysis showing whether joint products should be sold at the split-off point or processed further.
- Select activity After studying this chapter students will be able ...
  
  After studying this chapter students will be able to:
  
  1.Identify relevant and irrelevant costs and benefits in a decision.
  
  2.Prepare an analysis showing whether a product line or other business segment should be dropped or retained.
  
  3. Prepare a make or buy analysis.
  
  4.Prepare an analysis showing whether a special order should be accepted.
  
  5.Determine the most profitable use of a constrained resource and the value of obtaining more of the constrained resource.
  6.Prepare an analysis showing whether joint products should be sold at the split-off point or processed further.
- Select activity Power point Slides on Relevant cost for decision making
  
  Power point Slides on Relevant cost for decision making File
- Select activity Video on Theoritical discussion about Relevant cost and irrelevant cost
  
  Video on Theoritical discussion about Relevant cost and irrelevant cost URL
- Select activity Video on Theoritical discussion about Opportunity and sunk cost
  
  Video on Theoritical discussion about Opportunity and sunk cost URL
- Select activity Video on Mathematical problem discussion regarding Add or drop
  
  Video on Mathematical problem discussion regarding Add or drop URL
  
  Question:
  What may be the criteria to take decision to drop or retain any segment or what are the important factors we have to consider incase of taking any decision for dropping or retaining any product or segment?Explain.
- Select activity Video on Mathematical discussion regarding Evaluating a special order
  
  Video on Mathematical discussion regarding Evaluating a special order URL
  
  Question:
  What are the important factor that we have to focus on incase of evaluating a special order?
- Select activity Video on Mathematical discussion regarding sell or process further
  
  Video on Mathematical discussion regarding sell or process further URL
  
  Question:
  What may be the criteria to take decision to sell or process further any product or what important factors we have to consider incase of taking any decision for sell or process further any product?Explain.
- Select activity Video on Mathematical discussion regarding make or buy a product
  
  Video on Mathematical discussion regarding make or buy a product URL
  
  Ques:
  What may be the criteria to take decision to buy or make any product or what important factors we have to consider incase of taking any decision for buy or make any product?Explain.
- Select activity Discussion
  
  Discussion Forum
  
  Students must
  
  Mark as done
  
  What you have learned from this video of relevant cost for decision making.
- Select activity What you have learnt from this topic?
  
  What you have learnt from this topic? Forum
- Select activity What questions you have arised from this topic?
  
  What questions you have arised from this topic? Forum
- Select activity Discussion Topic
  
  Discussion Topic Forum
  
  Chapter 13:
  1.Why sunk cost is not considered as relevant cost? Explain.
  2.Why Opportunity cost is considered as relevant cost? Explain.
  3.Which costs are considered as relevant cost in times of buy or make decision? explain
  4.Why traceable fixed cost is considered as relevant cost? Explain.
- Select activity Try here for Menti
  
  Try here for Menti URL
  
  Students must
  
  Mark as done
  
  https://www.menti.com/aie68qa8nx
- Select activity Advanced Management Accounting
  
  Advanced Management Accounting Interactive Content
  
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  Mark as done
- Select activity Discussion Forum
  
  Discussion Forum
  
  Students must
  
  Mark as done
  
  Why Advertising cost is treated as avoidable cost? Explain.
- Select activity Class Material on Chapter 13 ( Mathematical problem)
  
  Class Material on Chapter 13 ( Mathematical problem) File
  
  Students must
  
  Mark as done
- Select activity Class Lecture 14.12.21
  
  Class Lecture 14.12.21 URL
  
  Students must
  
  Mark as done
  
  https://drive.google.com/file/d/1E6_XBrNRCWpm8YdxSWSbQxbHWAPqD3i2/view?usp=sharing
- Select activity Class Lecture 16.12.21
  
  Class Lecture 16.12.21 URL
  
  Students must
  
  Mark as done
  
  https://drive.google.com/file/d/1Kf2xIrkmAvBwJ2HlPKuBSUHRybNmxPpe/view?usp=sharing
- Select activity Pre recorded class of chapter 13
  
  Pre recorded class of chapter 13 URL
  
  Students must
  
  Mark as done
  
  https://drive.google.com/file/d/1NJOyG4wr6HpZbAWVdvVQl-qkxAjANR-1/view?usp=sharing
- Select activity Pre recorded class of Chapter 13
  
  Pre recorded class of Chapter 13 URL
  
  Students must
  
  Mark as done
  
  https://drive.google.com/file/d/1s8kLDsnV1Q8EqimuLsYaT4IkE9iP9hSf/view?usp=sharing
Select section Assignment

Assignment
Assignment from chapter 13:
13-8,13-9,13-10,13-12,13-14,13-15
Select section Topic 7

Topic 7
- Select activity Measuring total business unit performance- L...
  
  Measuring total business unit performance-
  Learning content:
  The BSC-Financial perspective- Customer perspective- Internal business process perspective- Learning and growth perspective, Four perspective and their sufficiency. Meaning and benefits of benchmarking analysis, Types of benchmarking, Benchmarking process, TQM and benchmarking , Management Accounting for benchmarking, Environmental Management Accounting (EMA), Six Sigma.
- Select activity Learning objectives:1. Able to Measure total busi...
  
  Learning objectives:
  1. Able to Measure total business unit performance under different perspective
  
  2. Able to explain Meaning and benefits of benchmarking analysis, Types of benchmarking, Benchmarking process, TQM and benchmarking , Management Accounting for benchmarking
  3. Able to realize Environmental Management Accounting (EMA), Six Sigma.
- Select activity Learning outcomes:1. Able to Measure total busine...
  
  Learning outcomes:
  1. Able to Measure total business unit performance under different perspective
  
  2. Able to explain Meaning and benefits of benchmarking analysis, Types of benchmarking, Benchmarking process, TQM and benchmarking , Management Accounting for benchmarking
  3. Able to realize Environmental Management Accounting (EMA), Six Sigma.
- Select activity Slides on Bench marking
  
  Slides on Bench marking File
  
  Students must
  
  Mark as done
- Select activity Video on Benchmarking
  
  Video on Benchmarking URL
  
  Students must
  
  Mark as done
- Select activity Video on Bench marking
  
  Video on Bench marking URL
  
  Students must
  
  Mark as done
- Select activity What you have learnt from this topic?
  
  What you have learnt from this topic? Forum
- Select activity What questions you have arised from this topic?
  
  What questions you have arised from this topic? Forum
Select section Topic 7: Transfer Price

Topic 7: Transfer Price
Topic Content:
Objectives of transfer price, Transfer pricing methods: Cost-based transfer prices, Market-based transfer prices, Negotiated transfer prices, Dual transfer pricing, Choosing the right transfer pricing method, Transfer price for service departments, Multinational transfer pricing, Behavioral implications of transfer pricing.
Objectives:
1.Able to explain Transfer price, Objectives of transfer price, Transfer pricing methods

2. Able to understand Choosing the right transfer pricing method, Transfer price for service departments, Multinational transfer pricing, Behavioral implications of transfer pricing.
Outcomes: After completion of this topic the students will be
1.Able to explain Transfer price, Objectives of transfer price, Transfer pricing methods

2. Able to understand Choosing the right transfer pricing method, Transfer price for service departments, Multinational transfer pricing, Behavioral implications of transfer pricing.
- Select activity Slides on Transfer Pricing
  
  Slides on Transfer Pricing File
  
  Students must
  
  Mark as done
- Select activity Video on Transfer pricing
  
  Video on Transfer pricing URL
  
  Students must
  
  Mark as done
- Select activity Video on Transfer Pricing
  
  Video on Transfer Pricing URL
  
  Students must
  
  Mark as done
- Select activity What you have learnt from this topic?
  
  What you have learnt from this topic? Forum
  
  Students must
  
  Mark as done
- Select activity What questions you have arised from this topic?
  
  What questions you have arised from this topic? Forum
  
  Students must
  
  Mark as done
Select section Presentation/Viva

Presentation/Viva
After completion of the courses Viva will be taken and the topic will be for viva :
1.Chapter 1: Cost volume Profit Analysis
2. Chapter 2: Variable Absorption costing
3.Chapter 3: Standard costing
4. Chapter 4: Relevant cost for decision making
5. Chapter 5:Segment reporting
6.Profit Planning /Preparation of Budget
Select section 4th Quiz Fall 21

4th Quiz Fall 21
- Select activity 4th Quiz Fall 21
  
  4th Quiz Fall 21 Assignment
  
  Students must
  
  Mark as done
Select section Topic 8: Customer demand, Price elasticity of demand

Topic 8: Customer demand, Price elasticity of demand
Topic Content :

Customer Demand, Price Elasticity of Demand, Market Structure and Price. Establishing Optional Price and Output; Cost-Plus Pricing Methods: Variable Cost Pricing, Differential Cost Pricing, Full Cost Pricing, Conversion Cost Pricing and Direct Cost Pricing; ABC and Pricing

Objectives:
1. Able to describe Customer Demand, Price Elasticity of Demand, Market Structure and Price.
2. Able to understand Establishing Optional Price and Output, various cost plus pricing methods

Outcomes: After completion of this Topic the students will be

1. Able to describe Customer Demand, Price Elasticity of Demand, Market Structure and Price.
2. Able to understand Establishing Optional Price and Output, various cost plus pricing methods
- Select activity Slides on Price Elasticity of Demand
  
  Slides on Price Elasticity of Demand File
  
  Students must
  
  Mark as done
- Select activity Video on Customer Demand, Price Elasticity
  
  Video on Customer Demand, Price Elasticity URL
  
  Students must
  
  Mark as done
- Select activity Video on Price Elasticity of Demand
  
  Video on Price Elasticity of Demand URL
  
  Students must
  
  Mark as done
- Select activity What you have learnt from this topic?
  
  What you have learnt from this topic? Forum
  
  Students must
  
  Mark as done
- Select activity What questions you have arised from this topic?
  
  What questions you have arised from this topic? Forum
  
  Students must
  
  Mark as done
Select section Final

Final
Syllabus of Final exam:
1.Syllabus of Midterm exam
2. Preparation of Budget
3. Segment Reporting and decentralization
4. Relevant cost for decision making
You have to attend 4 theoritical questions and 4 mathematical questions in this Exam.
4*2=8
8*4=32
Total 40 marks
- Select activity Submit your Term paper here
  
  Submit your Term paper here Assignment
  
  Students must
  
  Mark as done

Welcome to my course Advanced Management Accounting

Course outline

Text Book

Reference Book

Assessment Strategy

What is your expectations from this course?

Write here.

Topic 1

Key accounting concepts

Slides on CVP analysis

Power point slides on CVP analysis

Video on Introduction to CVP

Video on Some Mathematical Application regarding CVP analysis

Video on Mathematical application regarding Breakeven point and Target profit

Discussion topic

Video analysis of CVP graph

Discussion topic

Mathematical problem discussion regarding CVP analysis by Shahana Kabir

Discussion Topic

Discussion topic

Discussion Topic

Discussion on math: Solve this problem

Advanced Management Accounting

Try here for MENTI

Problem solution 6-19,6-17 from class

Try here for Menti

Try here for Menti

Mathematical problem solution on Chapter 6

Discussion Topic

Advanced Management Accounting

Try here for Menti

Try here foe Slido

Class Lecture 21.9.21

Class Lecture 23.9.21

Class Lecture 28.9.21

Class Lecture 29.9.21

Class Lecture 5.10.21

Pre Recorded Class of CVP chapter

Pre recorded class of CVP chapter

Pre recorded class of CVP chapter

Pre recorded class of CVP chapter

Pre recorded class of CVP chapter

Pre recorded class of CVP chapter

Pre recorded class of CVP chapter

Pre recorded class of CVP chapter

Pre recorded class of CVP chapter

Class Material 6-9,15,18

Class Material 6-11,21

Class Material 6-17,6-19

Class Material 6-10,13

Class material 6-14,16

Class Lecture 12.10.21

Assignment

Chapter 6 : CVP Analysis Variable absorption costing and variance analysis

Quiz 1

Topic 2

Slides on Variable Absorption costing

Power point Slides on Variable Absorption costing

Video on Theory and mathematical discussion of Variable Absorption costing

What things you have learnt from this topic?

Discussion Topic

Discussion on video

Discussion Topic

Advanced Management Accounting

Problem solution

Solution on chapter 7

Class Lecture 7.10.21

Class Lecture 19.10.21

Class Lecture 9.11.21

Assignment

Assignment

Quiz 2

Try here for Slido

Try here for menti

Topic 3

Slides on Standard costing

Video on Theoritical discussion about Standard costing

Video on Mathematical discussion about Variance analysis

What things you have learnt from this topic?

What questions you have arised from this topic?