Page 349 - CTDT QTKD 2020

3 Appraise the results of a variety of budgets for planning and h1
controlling purposes.
Apply management accounting techniques to calculate flexible-
4 budget variances and/or total variance, price variances and h2
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

1 E

2 E

3 E

4 E

7. Lecture content

Class No. Teaching
No Lecture content CLOs
(Th/Pr) method
Chapter 1: Managerial accounting: an - Lecture
overview - Drill and
1.1. What Is Managerial Accounting? practice
1.2. Why Does Managerial Accounting
1 Matter to Your Career? 3 1 - Self-study
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
2.1 General Cost Classifications questioning
2.2 Product Costs versus Period Costs - Drill and
2.3 Cost Classifications for Predicting Cost practice
Behavior - Problem
2 2.4 The Analysis of Mixed Costs 6 1 solving
2.5 Traditional and Contribution Format - Self-study
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 relationships 12 2 - Dictate
questioning

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