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MBA Accounting Course Syllabus
1. Department of Accounting & Information Systems
Islamic University, Kushtia, Bangladesh
Syllabus for MBA
Session: 2018-2019
AIS: 5102 Accounting For Managerial Control
Course Objectives
This course is designed to develop the knowledge of students to explore the integrative and
interdisciplinary role of advanced management accounting and its contribution to the strategic
management process. The course helps the students to discuss the provision of quantitative and
qualitative information for management control, budgeting, transfer pricing, balanced score card
and management accounting cases.
Learning Outcomes
On successful completion of the course, students will be able:
(i) To locate the role of management accounting concepts and management control.
(ii) To apply budgeting with its different types, decentralized operations and responsibility
accounting.
(iii) To determine the process and method of transfer pricing.
(iv) To design and evaluate balanced score card.
(v) To discuss and take decision regarding different cases relating to management accounting.
Course Contents
1 Management Control: Management Control Defined, Characteristics of Management
Control, Objectives of Management Control, Boundaries of Management Control, Types of
Control, Operational Control, Control in Organization, Functions of Controller, Goals and
Strategies, Design of Systems, Goal Congruence, Informal factors influencing goal congruence.
2. Budgeting: Concept, Objectives, Advantages, Limitations, Budgeting Process, Budget
Committee, Human Relation in Budgeting, Budget Manual, Budget Period, Budget Center,
Governing Factors, Fixed Budget and Flexible Budget, Zero- Based Budget, Program Budget,
Performance Budget, Budget Variance.
3. Functional Budget: Sales Budget, Production Budget, Production Cost Budget, Cost of
Goods Sold Budget, Sales Budget, Cash Budget, Master Budget.
4. Decentralized Operations and Responsibility Accounting: Decentralization, Advantages
and Disadvantages of Decentralization, Responsibility Accounting System, Types of
Responsibility Centers, Responsibility Reporting, Performance Evaluation of Responsibility
Centers.
5. Transfer Pricing: Transfer Price Defined, Objectives of Transfer Price, Transfer Price
Methods, Transfer Pricing in Manufacturing Settings, Transfer Prices for Services, Multinational
Transfer Pricing, Behavioral Implications of Transfer Pricing.
6. Balanced Score Card: Measuring Total Business Unit Performance, The Balanced Score
Card- Financial Perspective- Customer Perspective- Internal Business Process Perspective-
Learning and growth Perspective and their sufficiency.
7. Management Accounting Cases.
Books Recommended
Text: Garrison & Noreen: Management Accounting
References:
1. R.S. Kaplan: Advanced Management Accounting
2. G.A. Welsch: Budgeting- Profit Planning and Control.
3. J. Scott: Budgetary Control and Standard Costing.
4. Rayburn. L. Gayle: Cost Accounting.