Summary of IBSU-AF0306-2024-2 Management Accounting

Digital Learning Services and Classroom Technology

Phone: (+675) 74114100

Email: digital.learning@ibs.ac.pg

IBSU Mt. Eriama Campus

Portion 1553,
Sogeri Road, 11 Mile, NCD, 111,
Papua New Guinea

Phone: (+675) 74114100

Email: ask@ibs.ac.pg

IBS Saraga Campus

Section 57, Lot 10
Magila Street, 6 Mile, NCD, 111,
Papua New Guinea

Email: ask@ibs.ac.pg

General

Announcements

Unit Information Guide

Staff Contact Details

Timetable

Assessments and Evaluation

Quiz 1

Quiz 1 (Special)

Quiz 2

Assessment 2 Problem Solving and Case Study (file only)

Assessment 2 Problem Solving and Case Study Submission Link

Request for Special Consideration

Course Commencement Students' Survey | Semester 2 - 2024

Mid-Semester Survey

Study Materials

Accounting Workbook

Principles of Managerial Accounting

Free ebook on Managerial Accounting

Topic 1 - The Role, Historical Perspective and Direction of Management Accounting

Lecture slide 1

Discussion Question 1

Topic 1 Tutorial Note

Overview of Management Accounting

Topic 2 - Foundation of Management Accounting

Lecture slide 2

Discussion Question 2

Lecture Slide 2 Sway Presentation

Topic 2 Tutorial Session

Qualitative Characteristics of Useful Financial Information

Topic 3 - Interpreting and Analyzing Financial Statements

Lecture slide 3

Discussion Question 3

Topic 3 Tutorial Note

Financial Ratios

Financial Ratio (Non-assessable) Quiz

Ratio analysis sample problem

Financial Statement Analysis Sample Problem

Importance of Financial Ratios

Topic 4 - Management Accounting Techniques for Planning and Control

Lecture slide 4

Discussion Question 4

Topic 4 Tutorial Note

CVP analysis (Non-assessable) Quiz

Break even point sample problem

High Low Sample Problem

Topic 5 - Functional and Activity-Based Budgeting

Lecture slide 5

Discussion Question 5

Topic 5 Tutorial Note

Cash Budgeting (Non-assessable) Quiz

Cash Budgeting Sample Problem

Topic 6 - Types of Budgetary Systems

Lecture slide 6

Discussion Question 6

Topic 6 tutorial note

Level 1 & 2 Budget Analysis

Flexible Vs Fixed Budget

Topic 7 - Decision Making, Relevant Costs and Benefits

Lecture slide 7

Discussion Question 7

Weekly Test 7

Decision Making (Non-assessable) Quiz

Make or Buy Decision Making Sample Problem

Study Break (Week 8)

Topic 8 - Capital Budgeting Decisions

Lecture slide 8

Discussion Question 8

Weekly Test 8

Present Value Factors

Present Value Factor calculation

Capital Budgeting Decisions (Non-assessable) Quiz

Capital budgeting sample problem

Topic 9 - Balanced Scorecard and Advanced Analysis

Lecture slide 9

Topic 9 Balanced Scorecard (Non-Assessable) Quiz

Discussion Question 9

Balanced Scorecard Recorded Lecture

Topic 10 - Appraisal of Performance, Financial and Related Information

Lecture Topic 10

Final revision and mock exam week