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MAKSI-Syllabus Advanced Cost & Management Accounting Semester Genap 2017.pdf

MAKSI-Syllabus Advanced Cost & Management Accounting Semester Genap 2017.pdf

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UNIVERSITAS INDONESIA FAKULTAS EKONOMI & BISNIS DEPARTEMEN AKUNTANSI PROGRAM STUDI MAKSI - PPAk SYLLABUS ADVANCED COST AND MANAGEMENT ACCOUNTING ECAM 802105 EVEN SEMESTER 2017/2018 No. Lecturers E-mail 1 2 3 4 5 6 7 8 Subject Code ECAM 802105 Subject Title Advanced Cost and Management Accounting Credit Value 3 Pre-requisite/ Co-requisite/ Exclusion Advanced Cost and Management Accounting (ECAM 802105) Role and Purposes Management Accounting has grown rapidly over the last fifteen years, responding to the criticism the subject has received over the same period of time. Management Accounting scholars have developed various techniques and concepts that are expected to revive the role of Management Accounting in a modern business process. This course is continuation of the same course in the regular S1 program, emphasizing the application of concepts in the world of practice. In addition, this course will also discuss the development of the field occurring to date, such as activity-based costing, quality costing, and target costing. This course is an advanced level course, and to do well in class, students must already have some basic knowledge of Management Accounting. Upon the completion of the course, students are expected to have a broader perspective on Management Accounting, which in turn will improve their ability in analyzing and presenting accounting information. Such ability is required in management to support planning, control, coordination and decision-making.
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Subject Learning Outcomes Upon Completion of the subject : 1.1. Students demonstrate an understanding of the ethical and social responsibility and their impact on decision making process a.Students are able to explain, analyze, and apply Ethical Principle (1.1.1) TLA b. Students are able to explain and analyze commitments to public interest (TLA 1.1.2) 2.1. Students demonstrate an understanding in global perspectives in accounting and their impact on decision making process a. Students are able to demonstrate an understanding of contemporary global issues in accounting (TLA 2.1.1) b. Students are able to recommend alternative solutions to global issues in
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