MANAGERIAL ACCOUNTING

Dare to take the

 MANAGERIAL
ACCOUNTING

Are
YOU
 Fakultas Ekonomika dan Bisnis

ARIEF SURYA IRAWAN

Email: arief.surya@feb.ugm.ac.id or arief_maykel
@yahoo.com
Lineid: arief_maykel
Jl. Kaliurang km 6, gg Pandega
Padma II/17B, Purwosari, Sinduadi,
Mlati, Sleman, 55284
WORKING EXPERIENCE
Financial Deputy of Publication Office
FEB UGM (2013present)
Head of Accounting Program PD EB SV
UGM (2010March 2011)
Vice coordinator of Program Diploma
FEB UGM (20042010)
Local Government Accounting
Trainer/Consultant (2004-present)
Editor Assistant of Journal of Indonesian
Economic and Business FEB UGM (2004
2015)
Financial Director of PT Gama Multi
Usaha Mandiri (2002 2003)
Financial Assistant Director JBIC Project
(19992000)
 COURSE DESCRIPTION & COURSE
OBJECTIVES
COURSE DESCRIPTION
Managerial Accounting concerns with the process of providing and using
accounting information for managerial purposes. Managerial accounting
system has three broad objectives: to provide information for (1) costing (2)
planning, controlling, evaluation, and continuous improvement; and (3)
decision making.
Managerial Accounting integrates all functions of business such as strategic
management, human resource, marketing, finance, and information
systems.
COURSE OBJECTIVES
1. Understand various concepts and techniques of managerial
accounting.
2. Apply the concepts and techniques for planning, controlling, and
business decision making simulation.
3. Organize yourself for self- and group-study.
4. Work and communicate in a team.
5. Recognize ethical issues related to managerial accounting practices.
EQUIRED MATERIALS

Mowen, Hansen, Heitger,

Cornerstone of Managerial
Accounting, 6th Edition, 2017,
South-Western College Publishing
STUDENTS RESPONSIBILITIES

1. Class meeting will be used by the lecturer to confirm students

understanding of the underlying concepts of managerial
accounting. Students should read the chapter assigned and are
required to do and submit the individual homework assigned and
group assignment before each class meeting.
2. Students are expected to attend all scheduled class meetings.
Absence from class meetings shall not exceed 25%. Students who
exceed the 25% limit without a medical or emergency excuse
acceptable to and approved by the Associate Dean of Academic
shall not be allowed to take the final exam.
3. Operating laptop, mobile phone, and other communication devices
are strictly prohibited during class meetings. Any student found
operating these devices should leave the class and will be
considered as an absence for the class meeting.
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ACADEMIC
INTEGRITY
Academic integrity forms a
fundamental bond of trust
between colleagues, peers,
lecturers, and students,
and it underlies all genuine
learning. There is no
tolerance for plagiarism or
academic dishonesty in any
form, including, but not
limited to, viewing the exams
of others, sharing answers
with others, using books or
notes while taking the exam,
copying answers or papers,
or passing off someone elses
work as ones own. A breach
of ethics or act of dishonesty
can result in A FAILURE OF
AN ENTIRE COURSE (a
grade of E).
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 TEACHING METHODS
- You (active discussant) & I (facilitator) should work
together to make each class session is a lively,
stimulating, and intellectually rewarding event.
- Case based: from the textbook/handouts
- Presentation: Each of you will have an opportunity
to be a case presenter (in a group). Additionally,
each group must present the important points of
the chapter assigned. You are required to submit a
group report for every case.
- To stimulate you to read the book, there will be
quizzes that may cover the materials we have
discussed or the ones we are going to discuss.
- There is also a final group project. The project is to
identify and to analyze the application of various
management accounting concepts and techniques
used in the real business.
- Students must check out the Sintesis regularly to
learn about the announcements.
 GROUP LIST
GROUP Wilhelmus Decryto GROUP
Maria Ulfa
1 Aditya 6
Hanifiyatun Fahmi Lalang Palambang
Neysa Aprita Kuswara Priskila Rumajar
GROUP GROUP
Nurhidayah Rasyid Anisa Nurul Margiani
2 7
Jefrianto Tandi Bunna Ilham Abdul Rahman
Christine Rannu
Puti Rizna Nabila
Galenta
GROUP GROUP
Nita Eka Kirana Ronni Gunadi Silalahi
3 8
Umar Saiful Islam Suryani Ikasari
Ivone Katriani Linda Fatmala
GROUP Visa Danastri Lantika
Syafrini Asis
4 Canti
GROUP
Atyanta Hendraprasta Yutta Dana Paramaresi
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 GRADING

Your grade will be determined based

on your total score on these items: Your final score will be based on:
Mid Exam 25% A > 90 B/C 61 to 65
Final Exam 25% A- 86 to 90 C+ 55 to 60
Quizzes and assignments 20% A/B 81 to 85 C 50 to 55
Presentation/Be Active 20% B+ 76 to 80 C/D45 to 49
Project 10% B 70 to 75 D 40 to 45
100% B- 66 to 69 Failed < 40
WEEK TOPIC CHAPTER ASSIGNME
NT
1 Review of Syllabus and Introduction: Introduction to Syllabus & What does
Managerial Accounting Chapter 1 cost really
mean
2 Basic Managerial Accounting & Cost Behavior Chapter 2-3

3 Costing: Job Order & Process Costing Chapter 5-6

4 Activity Based Costing and Management Chapter 7

5 Absorption and Variable Costing & Inventory Chapter 8

Management
6 Profit Planning & Budgeting Chapter 9 Presentation
7 Standard Costing Chapter 10 Presentation

MID TERM
8 Performance Evaluation & Decentralization: Chapter 12 Presentation
9 Cost Volume Profit Chapter 4 Presentation
10 Short Run Decision Making Chapter 13 Presentation
11 Capital Investment Decision Chapter 14 Presentation
12 Special Topics of MA: Quality Costs & Environmental Chapter 16 Presentation
Cost Management
13 Special Topics of MA: Lean Accounting, Target Chapter Presentation
Costing and the Balanced Scorecard 14&17
14 International Issues in Management Accounting Ch. 18 (8th
Ed)
FINAL EXAM

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LETS HAVE A GOOD RIDE!