Page 355 - CTDT MAR 2020

3 Appraise the results of a variety of budgets for planning and h
controlling purposes.
Apply management accounting techniques to calculate flexible-
4 budget variances and/or total variance, price variances and h
efficiency variances of direct-cost categories for planning and
control purposes in an essay

b. Mapping Course Learning Outcomes and Student Outcomes:

CLOs a b c d e f g h i j

1 E

2 E

3 E

4 E

7. Lecture content

Class No.
No Lecture content CLOs Teaching method
(Th/Pr)
Chapter 1: Managerial accounting: - Lecture
an overview - Drill and practice
1.1. What Is Managerial Accounting? - Self-study
1.2. Why Does Managerial Accounting
Matter to Your Career?
1 3(3/0) 1
1.3. What Skills Do Managers Need to
Succeed?
1.4. The Importance of Ethics in
Business
1.5. Corporate Social Responsibility
Chapter 2: Managerial accounting and - Lecture
cost concepts - Dictate questioning

2.1 General Cost Classifications - Drill and practice
2.2 Product Costs versus Period Costs - Problem solving
2.3 Cost Classifications for Predicting - Self-study
Cost Behavior
2 2.4 The Analysis of Mixed Costs 6(6/0) 1
2.5 Traditional and Contribution Format
Income Statements
2.6 Cost Classifications for Assigning

Costs to Cost Objects
2.7 Cost Classifications for Decision
Making
Chapter 3: Cost-volume-profit - Lecture
3 12(12/0) 2
relationships - Dictate questioning

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