Kolej Universiti INSANIAH (KUIN)

Kulliyyah of Muamalat

Tajuk Kursus: Basic In Management Accounting

[Course Title]
Kod Kursus:
MKM 113
[Course Code]
Program:
Diploma in Business Management
[Programme]
Klasifikasi:
Core
[Classification]
Pensyarah: Ahmad Fahrizal Asmy Bin Mohamed Yunus
[Lecturer]
CO 1 : Explains basic concepts in cost accounting.

Objektif Kursus: CO 2 : Classify costs according to the understanding of Islam.

[Course Objectives]
CO 3 : Identify key components of product cost.

Semester Ditawar:
3
[OfferingSemester]

Jumlah Jumlah Pembelajaran

Pembelajaran Sendiri dan Berpandu
Bersemuka
Sendiri [Total Guided and
[Face To Face]
[Total Independent Independent
Learning] Learning]
Jumlah Waktu Belajar Lecture 42
Pelajar (SLT):
[Total Student Learning Tutorial 14
Time (SLT)]
Laboratory /
Practical
Others
17
[Test, Exam]

TOTAL

Nilai Kredit:
3
[Credit Value]
Prasyarat:
MKF 113
[Prerequisite]

Hasil Pembelajaran:
[Course Outcomes]

Kemahiran yang boleh

dipindahkan: Team work, Effective Written and Oral communication skills
[Transferable Skills]
Strategi Pengajaran- Lecture, Assignment, Group Assignment , Quizzes, Presentation,
pembelajaran dan Examination
Penilaian:
[Teaching-Learning and Critical Thinking Assignment (asses through group assignment by
Assessment Strategy] giving case study associated with the course concept)

This course is a foundation in Management Accounting. Students will be exposed

Sinopsis Kursus: to key aspects of the basic concepts of costing such as the classification of costs,
[Course Synopsis] determining material costs, labor costs, distribution and absorption of overhead
costs, calculation of breakeven point, budgeting and standard costing.

Kaedah Penyampaian:
Lecture, Tutorial & Discussion
[Mode of Delivery]

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 Kolej Universiti INSANIAH (KUIN)
Kulliyyah of Muamalat

Tarikh Dokumen:
[Date of Document]

2
 Kolej Universiti INSANIAH (KUIN)
Kulliyyah of Muamalat

Kaedah Penilaian: Akan diisi oleh pensyarah / To be filled up by the lecturer

[Assessment Method]

Kaedah Penilaian Peratusan

CLO1

CLO2

CLO3

CLO4
[Assessment Method] [Percentage]

Kerja Kursus
10%
[Assignments]
Ujian Bertulis
20%
Kerja Kursus [Written Test]
[Coursework] Lawatan Industri
10%
[Industrial Visits]
JUMLAH
40%
[TOTAL]
Peperiksaan Akhir
60%
[Final Examination]

Tajuk kursus dengan SLT mengikut tajuk:

[Content outline of the course and the SLT per topic]

Self-Learning Time
Guided Learning (F2F)

Student Learning
Time (SLT)
(NF2F)
Topic
Laboratory
Tutorial
Lecture

Others
Introduction to Environmental Management
Accounting

 Introduction to accounting
 Business environment and management
 Management accounting and management
information needs
 Comparison between financial accounting and
management accounting
 Difference between Islamic management
accounting and conventional management
accounting
 Surah Al-Baqarah (2:282)
1.
The scope of management accounting in Islamic

 Islamic Objectives and characteristics of Islamic

accounting information management
 Islamic Organizational structure and
management processes between conventional
and Islamic
 The concept of line and staff
 The role of management accounting in decision
making

(WEEK 1-WEEK 3 )

3
 Kolej Universiti INSANIAH (KUIN)
Kulliyyah of Muamalat

Terms, concepts and cost Classification

 Manufacturing cost
 Cost of raw materials
 Cost of direct labor
 Factory overhead costs
 Cost of non-manufacturing
 Preparation of income statement
 Business Functions
 The cost behavior (Preparation Products At
Factory Cost)
 The classification of costs according to :
2.  Business function: costs and cost of the
product
 Behavior of costs: variable, fixed and mixed
cost
 Traceability to the object of cost: direct costs
and indirect costs
 Analysis mixed costs
 High-low method
 Scattergraph method
 Regression Method

(WEEK 4-WEEK 5 )

The determination of the costs of materials and

labor

 Definition of the cost of materials

 Method of assessment costs
 First In First Out (FIFO)
 Last In First Out (LIFO)
 Weighted-Average
 Analysis and comparison of evaluation methods
 The definition of labor costs
3.
 Method of determining the cost of labor
 Amount of time
 Payment by results of
 Bonus scheme and the premium
 The importance of time in accordance with
Islamic views
 Overtime and idle time

(WEEK 6-WEEK 7 )

Knowledge Production Overhead

 Definition of production overhead

 Overhead absorption
 Predetermined overhead-rate
 Basics of Absorption
4.  Elimination of over or under absorbed overhead
 Allocation of support costs (overhead) service
departments with:
 Direct method
 Sequential method
 reciprocal method

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 Kolej Universiti INSANIAH (KUIN)
Kulliyyah of Muamalat

(WEEK 9 )

Analysis of Cost, Volume and Gain (CVP)

 The basic concept

 Interests, assumptions and constraints
 CVP contribution margin approach
 Break Even Analysis Model
 Rules mathematical equations
 Rules contribution margin
 Rules graph
5.
 Sensitivity analysis and application CVP
 Changes in Cost Structure
 Profit-Target
 Commission sales CVP Analysis
 Single-Output
 sales mix
 margin analysis

 Operating leverage level

(WEEK 10 )

Budget: Planning and Control

 Purpose / Function /
Role
 Assumptions
 Types of budget
 Concept,
characteristics and
6. applications
 The preparation of the
budget in accordance
with the eyes of Islam
 Surah An-Nisa’ (4:29)
Planning and Control

(WEEK 11-WEEK 12 )

Standard Costing and Varians analysis

 Introduction to standard costing and flexible

budgets
 The need for standard cost
 Benefits and constraints of the standard cost
 Types of standards
 Formation and determination of standard costs
for:
7.
 Direct Material
 Direct labor
 Overhead production
 Varians analysis for:
 Direct-Material
 Direct labor
 Production overhead
 Accounting for varians(journal entries)

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 Kolej Universiti INSANIAH (KUIN)
Kulliyyah of Muamalat

(WEEK 13)

8. Written Test

9. Final Examination

JUMLAH JAM
[TOTAL HOURS]

6
 Kolej Universiti INSANIAH (KUIN)
Kulliyyah of Muamalat

Pemetaan hasil pembelajaran kursus dengan hasil pembelajaran program:

[Mapping of the course to the ProgrammeLearning Outcomes]

Course Learning Outcome PLO1 PLO2 PLO3 PLO4 PLO5 PLO6

Level
(CLO) (i) (ii) (iii) (iv) (v) (vi)

PS SSR
MQF PS SSR
K PSSS VAP IMLS
Domain PSSS VAP
MES CLT

Delivery

Domain and Taxonomy

Methods
Domain
CS1
CS1
Levels
ES1 CS2
CS1 CTPS1 TS1 LL1
CS1 TS1
EM1
EM1

i. Outline the relevant concepts and theories;

ii. Apply practical and theoretical understanding to solve business problems;
iii. Show entrepreneurial skills in addressing business issues;
iv. Demonstrate teamwork, interpersonal, effective communication and social skills;
v. Displays professional and ethical business conduct; and
vi. Use the skills and principles of lifelong learning in their academic and career development.

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 Kolej Universiti INSANIAH (KUIN)
Kulliyyah of Muamalat

Buku Rujukan:
[Text Book]

Rujukan Tambahan:
[Additional References]