Note: Content of the course outline is subject to change.

Course Outline Version 1 as of March 2022

CMAOLS Outline Template v1.0
Course Outline Version 1 as of March 2022
CMAOLS Outline Template v1.0
Course Outline Version 1 as of March 2022
CMAOLS Outline Template v1.0
*Final Grades automatically calculated in the ALICE Grade Center are not conclusive and are subject to Program
Deliberations of the Faculty at the end of the Program Term

Course Outline Version 1 as of March 2022

CMAOLS Outline Template v1.0
 Session Session Topic Pre-session Faculty/Resource Requirements or Post-session
Number (in-session) Activity Speaker
Learning or Case Materials Supplementary Readings Assessment activities
Submissions Activity

Session 1 Introduction to Strategy, Read assigned chapters JTDiaz Read Chapter 1: Overview of Cost Class Participation (CP)
Jun 28, Cost Management and Management Systems,
2024 Cost Systems Importance and scope, and
6:30PM - Role of management cost
8:00PM accountants

Session 2 Basic Cost Management Read assigned chapters JTDiaz Read Chapter 2: Definitions and CP Exercise Answers Cost Classification Exercise
Jun 28, and Cost Classifications classifications of costs, Fixed, (Group): ALICE Submission
2024 variable, and mixed costs, Direct and Deadline: July 2, 2024
8:00PM - indirect costs
9:30PM

Session 3 Cost Assignment and Read assigned chapters JTDiaz Read Chapters 3, 4 5: Cost CP Exercise Answers Job Costing Process
Jul 05, Process Costing assignment methods, Job costing vs. Costing Exercise (Group):
2024 process costing, Process costing ALICE Submission Deadline:
6:30PM - techniques July 9, 2024
8:00PM

Session 4 Joint and By-Product Read assigned chapters JTDiaz Read Chapter 6: Costing for joint CP
Jul 05, Costing products, By-product costing
2024 methods
8:00PM -
9:30PM

Session 5 Long Quiz 1 Review for long quiz JTDiaz Quiz Long Quiz 1 Answers
Jul 12,
2024
6:30PM -
8:00PM

Session 6 Income Effects of Read assigned chapters JTDiaz Read Chapter 7: Absorption costing, CP Exercise Answers Absorption Costing Variable
Jul 12, Alternative Cost Variable costing, Impact on income Costing Exercise (Group):
2024 Accumulation Systems statements ALICE Submission Deadline:
8:00PM - July 16, 2024
9:30PM

Course Outline Version 1 as of March 2022

CMAOLS Outline Template v1.0
 Session 7 Cost-Volume-Profit (CVP) Read assigned chapters JTDiaz Read Chapters 8: Break-even CP
Jul 19, Analysis analysis, Contribution margin, CVP
2024 graphs and their implications
6:30PM -
8:00PM

Session 8 Relevant Costs and Read assigned chapters JTDiaz Read Chapter 9: Identifying relevant CP Exercise Answers Opportunity Costs and Sunk
Jul 19, Revenues for Decision- costs and revenues, Opportunity Costs Exercise (Group):
2024 Making costs, Sunk costs ALICE Submission Deadline:
8:00PM - July 23, 2024
9:30PM

Session 9 Pricing Decisions and Read assigned chapters JTDiaz Read Chapter 10: Pricing strategies, CP
Jul 26, Profitability Analysis Profitability analysis, Cost-plus
2024 pricing
6:30PM -
8:00PM

Session 10 Long Quiz 2 Review for long quiz JTDiaz Quiz Long Quiz 2 Answers
Jul 26,
2024
8:00PM -
9:30PM

Session 11 Activity-Based Costing Read assigned chapters JTDiaz Read Chapters 11: Fundamentals of CP Exercise Answers ABC vs. Traditional Costing
Aug 02, (ABC) ABC, ABC vs. traditional costing, Exercise (Group): ALICE
2024 Implementing ABC Submission Deadline:
6:30PM - August 6, 2024
8:00PM

Session 12 Decision-Making Under Read assigned chapters JTDiaz Read Chapter 12: Risk assessment CP
Aug 02, Conditions of Risk and methods, Sensitivity analysis,
2024 Uncertainty Decision trees
8:00PM -
9:30PM

Session 13 Capital Investment Read assigned chapters JTDiaz Read Chapter 13: Net present value CP Exercise Answers Appraisal Methods Exercise
Aug 09, Decisions: Appraisal (NPV), Internal rate of return (IRR), (Group): ALICE Submission
2024 Methods Payback period Deadline: August 13, 2024
6:30PM -
8:00PM

Session 14 Capital Investment Read assigned chapters JTDiaz Read Chapter 14: Capital rationing CP
Aug 09, Decisions: Impact of techniques, Effects of taxation and
2024 Capital Rationing, inflation, Adjusting for risk in
8:00PM - Inflation, and Risk investment appraisal
9:30PM

Course Outline Version 1 as of March 2022

CMAOLS Outline Template v1.0
 Session 15 Long Quiz 3 Review for long quiz JTDiaz Quiz Long Quiz 3 Answers
Aug 16,
2024
6:30PM -
8:00PM

Session 16 Designing and Evaluating Read assigned chapters JTDiaz Read Chapters 15 16: Design and CP Exercise Answers Budget Preparation and
Aug 16, Management Control evaluation of management control Variance Analysis Exercise
2024 Systems and the systems, Types of budgets, Budget (Group): ALICE Submission
8:00PM - Budgeting Process preparation and variance analysis Deadline: August 20, 2024
9:30PM

Session 17 Standard Costing and Read assigned chapters JTDiaz Read Chapter 17: Establishing CP
Aug 23, Variance Analysis standard costs, Variance analysis
2024 techniques, Interpreting variances
6:30PM -
8:00PM

Session 18 Divisional Financial Read assigned chapters JTDiaz Read Chapters 19 20: Measuring CP Exercise Answers Transfer Pricing Exercise
Aug 23, Performance and Transfer divisional performance, Return on (Group): ALICE Submission
2024 Pricing investment (ROI), Transfer pricing Deadline: August 27, 2024
8:00PM - methods
9:30PM

Session 19 Strategic Performance Read assigned chapters JTDiaz Read Chapters 21 23: Performance CP
Aug 30, Management and measurement systems,
2024 Leadership in Cost Sustainability and environmental
6:30PM - Management management accounting
8:00PM

Session 20 Long Quiz 4 Review for long quiz JTDiaz Quiz Long Quiz 4 Answers
Aug 30,
2024
8:00PM -
9:30PM

Course Outline Version 1 as of March 2022

CMAOLS Outline Template v1.0
Course Outline Version 1 as of March 2022
CMAOLS Outline Template v1.0