Course
| code | EY325 |
| credit_hours | 3 |
| title | Managerial Accounting 2 |
| arbic title | |
| prequisites | EY311 |
| credit hours | 3 |
| Description/Outcomes | This course is designed to introduce main managerial decisions short and long term pricing internal pricing. And also the calculation of quality cost. |
| arabic Description/Outcomes | |
| objectives | -Explaining the nature of decision-making process.rn-Identify the accounting information needed for the pricing decisions.rn-Discuss the quality decision making.rn-Goal programming formulation and its relationship to the decision making process.rn |
| arabic objectives | |
| ref. books | |
| arabic ref. books | |
| textbook | Cost Accounting, a managerial emphasis. Horngern, Foster and Datar. |
| arabic textbook | |
| objective set | bullets |
| content set | combined |
Course Content
| content serial |
Description |
| 1 |
General revision on Managerial Accounting
|
| 2 |
Decision making process under riskrn
|
| 3 |
Decision making process under uncertaintyrn
|
| 4 |
External pricing decisions, short-run pricing
|
| 5 |
External pricing decisions, long-run pricing, market-based approach
|
| 6 |
External pricing decisions, long-run pricing, Cost-based approach
|
| 7 |
7th week exam
|
| 8 |
Internal pricing decisions (Transfer pricing)
|
| 9 |
Internal pricing decisions (Transfer pricing), continued
|
| 10 |
Costs of quality
|
| 11 |
Costs of quality, continued
|
| 12 |
12th week exam
|
| 13 |
Strategic analysis of operating income
|
| 14 |
Strategic analysis of operating income, contiued
|
| 15 |
General revision
|
| 16 |
Final exam
|