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SYLLABUS
AKUNTANSI MANAJEMEN (MANAGEMENT ACCOUNTING)
ECAU 602103
SEMESTERII 2015/2016
No.
1
2
3
4
5
6
7
8
Lecturers
Katjep K. Abdoelkadir/
Timoty
E.
Marnandus
(Bhs.
Inggris) -A
Rafika Yuniasih/ Lindawati Gani
(Bhs. Inggris) - B
E-mail
katjep39@gmail.com/
heppyfeui@yahoo.com/dystia_01@yahoo.com
timotymarnandus@yahoo.com
rafikausman@yahoo.com/
Lindawati_gani@yahoo.com
ancella_hermawan@yahoo.com/
desti.fitriani99@gmail.com
secokusumo@yahoo.com
sihol.aritonang@gmail.com
hartanti_dwi@yahoo.com
sonyamhr@yahoo.com/
y_ilin2000@yahoo.com
Subject Code
ECAU 602103
Subject Title
Credit Value
Year
Pre-requisite/
Co-requisite/
Exclusion
Role and
Purposes
Management Accounting
3
2
Cost Accounting (ECAU 602103)
This course is part of management cluster, which consist of Cost
Accounting and Management Accounting. This course is aimed for
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Subject
Learning
Outcomes
Subject
Synopsis/
Indicative
Syllabus
Teaching/Lear
Topic
LO
Inventory Costing
Cost-Volume-Profit Analysis
Master Budget and
Responsibility Accounting
Flexible Budget, Variances and
Management Control
Revenue, Sales Variances and
Customer Profitability Analysis
Management Control System,
Transfer Pricing and Profit
Center
Performance Measurement,
Compensation and Multinational
Consideration
Strategy and Balanced
Scorecards(*guest lecture)
Decision Making and Relevant
Information
Pricing Decision and Cost
Management
Quality Cost and Productivity:
Measurement, Reporting and
Control
The Theory of Constraint
a
b
a
Required
Reading
HDR: Ch 9
HDR: Ch 3
HDR: Ch 6
HDR: Ch 7 and 8
a and e
HDR: Ch 14
HDR: Ch 22
HDR: Ch 23
HDR: Ch 13
HDR: Ch 11
HDR: Ch 12
MAHM: Ch 15
HDR: Ch 19
ning
Methodology
Assessment
Method in
Alignment
with Intended
Learning
Outcomes
Specific
Assessment
Methods/Taks
%
Weight
ing
Continuous
Assessment
INDIVIDUAL
Mid Term Exam
(35%)
Final Exam (35%)
100
Intended Learning
Outcomes to be Assessed
a
75
%
-
15
%
10%
55
%
25%
100%
Participation and
Discussion (10%)
Quizzes (10%)
20
%
Tutorial/Home
work (10%)
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Details of
learning
methods
Student Study
Effort
Expected
Reading List
and
References
32 Hours
3 Hours
20 Hours
20 Hours
75 Hours
Required Readings:
Horngren, Charles T., Datar, Srikant M., danRajan, Madhav V., Cost
Accounting: A Managerial Emphasis, 15th edition, Prentice-Hall
(Pearson), 2015. (HDR)
Supplementary Readings:
1. Carter, W.K and, M.F. Usry, Cost Accounting: Planning and Control,
14th edition, South-Western College Publishing. (CU)
2. Hansen, D. R., and, M. M. Mowen, Managerial Accounting, 8th
edition, South-Western Publishing Company, 2007. (MAHM)
3. Secokusumo, Thomas H., Recording Production Costs Using
Standard Costs Approach, Modul Ajar AkuntansiBiaya, 2007.(THS)
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