NORTH SOUTH UNIVERSITY

SCHOOL OF BUSINESS AND ECONOMICS

Department of Accounting & Finance (DAF)

Telephone: 880 (2) 55668200; Ext. 1770, 1704 & 1761
Fax: 880 (2) 55668202; E-mail: contactdaf@[Link]

Course Name:
Introduction to Managerial Accounting
Course Code
& Section No: ACT 202 Sections 2 & 3
Semester: Summer 2025
INSTRUCTOR & DEPARTMENT INFORMATION

1. Instructor Name: Farhana Islam (FI)

2. Office Room: NAC 773

3. Office Hours: Sunday :4.15 pm- 4.45 pm, Tuesday: 11:00 am – 12:45 pm, 4.15 pm-4.45 pm
Monday and Wednesday: 10:30 am – 12:45 pm, 4.15 pm- 4.45 pm
4. Office Phone: +880 2 55668200 EXT: 6053
5. Email Address: farhana.islam06@[Link]

6. Department: Accounting & Finance

7. Links: North South University Website: [Link]

School of Business Website: [Link]
Course Website: [Link]

COURSE INFORMATION

Course ACT 201

Prerequisite(s)
Course Credit Hours 3:0
Course Description The course covers numerous interesting and important topics for the would-be
managers. The course emphasizes on usage of accounting information for
managerial decision.
Course Objectives The students are expected to
 To understand what sort of information managers need to carry out their
planning, controlling, and decision-making responsibilities.
 To understand the sources from which the information can be obtained
from.
 To understand how information can be used for efficient and effective
managerial decision making
Student Learning  Be able to understand the cost system
Outcomes  Can find out the relationship between cost-volume and profit
 Get an idea on how budgets are prepared for an organization
 How performance of an organization is measured

LEARNING RESOURCES AND TEXTBOOK(S)

Text Book(s)

Author Edition & Year Publisher ISBN

Title
Garrison, Noreen, Managerial Accounting 15th Edition McGraw Hill
Brewer

Others (Reference Books, CD ROMS, DVDs, e-Library, Internet, Articles, …)

 Resource Type Description Type Comments

TEACHING STRATEGY (Online, classroom, blended, self-

directed through CD, web-based courses and DVD,…)

Each lecture will cover one or more topic. Students will be required to complete assignment and will be
quizzed on the topics taught. After completion of a number of topics, students will be tested on the
material. Course materials will be available on the course website. Lectures will be accompanied by
Power Point presentation and videos and case studies when relevant.

ASSESSMENT STRATEGY AND GRADING SCHEME

Grading tool
Points
Class Attendance 5%
Project 10%
Quizzes 20%
Midterm 1 20%
Midterm 2 20%
Final Exam 25%

GRADING POLICY OF NSU

A A- B+ B B- C+ C C- D+ D F
93-100 90-92 87-89 83-86 80-82 77-79 73-76 70-72 67-69 60-66 Below 60

Please Refer to NSU Student Handbook, Section: “Grading Policy”

CLASSROOM RULES OF CONDUCT

1. Students are expected to come to class on time and prepared. They are expected to bring the required
textbook and materials needed for class. Also, students are expected to read the assigned chapter and
materials ahead of class so they will have a better grasp on the material.
2. No eating or drinking in class.
3. Cell phones must not be used in any form during class time. Cell phones must be switched off or kept
in silent mode (not vibrate) during class.
4. Students are advised to frequently refer to the Student Handbook of North South University.
5. Academic Integrity Policy:
School of Business does not tolerate academic dishonesty by its students. At minimum, students must
not be involved in cheating, copyright infringement, submitting the same work in multiple courses,
significant collaboration with other individuals outside of sanctioned group activities, and fabrications.
Students are advised that violations of the Student Integrity Code will be treated seriously, with special
attention given to repeated offences.
Please Refer to NSU Student Handbook, Sections: “Disciplinary Actions” and “Procedures and Guidelines”.

LATE ASSIGNMENT POLICY

Promptness is a highly valued attribute in the workplace. Employees are expected to plan ahead to meet
deadlines. Managers reprimand or terminate employees who are repeatedly late in submitting assignments. In
this course, submitting assignments late will be penalized. For each day late, 10 percent will be deducted from
the total value of the assignment.

GROUP PROJECTS POLICY

Discussed in class

EXAMS & MAKE UP POLICY

In order to complete the course, students must submit all the required assignments and sit for the exams. Make-
up exams are not given unless there is a major circumstance preventing the student from sitting in the exam
(official material evidence is required). The timing of the make-up is to be fixed with the instructor of the course
if granted.

Cell phones are prohibited in exam sessions. Students must bring valid North South University identification
card with them on the day of the exam.

ATTENDANCE POLICY

Students are required and are expected to attend all classes and participate in class discussions. North South
University mandates to fail students who are absent 25% or more from their classes, even if such absences are
excusable. Also, students missing more than 3 classes will be severely panelized. Being late to class 3 times will
count as 1 absent.

Please Refer to NSU Student Handbook, Section: “Study Principles and Policies”
COMMUNICATION POLICY

All communications should take place using the instructor’s email. Announcements in the course website will
override any statement made here or in any other handouts. It is the student’s responsibility to be aware of any
announcements made on course website.

APPROPRIATE USE POLICY

All members of the North South University community must use electronic communications in a responsible
manner. The University may restrict the use of its computers and network systems for electronic communications
subject to violations of university policies/codes or local laws or national laws. Also, the university reserves the
right to limit access to its networks through university-owned or other computers, and to remove or limit access
to material posted on university-owned computers.

STUDENTS WITH SPECIAL NEEDS

North South University will provide educational opportunities that ensure fair, appropriate and reasonable
accommodation to students who have disabilities/special needs that may affect their ability to participate in
course activities or meet course requirements. Students with disabilities are encouraged to contact their
instructors to ensure that their needs are met. The University through its Special Need section will exert all
efforts to accommodate special needs.

Please Refer to NSU Student Handbook, Section: “Special Needs Services”

STUDENTS SUPPORT AND LEARNING RESOURCES

A. SOB-Learning Center:
B. The University Student Learning Support Center (SLSC): These centers provide academic support services
to students at NSU. The SLSC is a supportive environment where students can seek assistance with academic
coursework, writing assignments, transitioning to college academic life, and other academic issues. SLSC
programs include: Peer Tutoring, the Writing Lab, Writing Workshops, and Academic Success Workshops.
Students may also seek confidential academic counseling from the professional staff at the Center.

Students Learning & Support Center (SLSC)

Tel:
Fax:
Location:
E-mail:

Please Refer to NSU Student Handbook, Section: “Student Leaning Support Center”

STUDENTS COMPLAINTS POLICY

Students at North South University have the right to pursue complaints related to faculty, staff, and other
students. The nature of the complaints may be either academic or non-academic. For more information about
the policy and processes related to this policy, you may refer to the students’ handbook.

COURSE CONTENTS &SCHEDULE

Lecture Topic Chapter Remarks

1 Introduction to Managerial Accounting 1
2 Introduction to Cost Terms, Concepts and Classifications 2
3 Continue
4 System Designs- Job Order Costing &System Design- Process 3
Costing
5 Continue
6 Continue
7 Process Costing 4
8 Continue
9 Mid Term 1 1,2,3,4
10 CVP Analysis 5
11 Continue
12 Continue
13 Absorption Costing & Variable Costing 6
14 Continue
15 Activity Based Costing 7
16 Continue
17 Master Budgeting 8
18 Mid Term 2 5,6,7
Assignment
19 Continue
discussion
20 Standard Costing & Variance Analysis 10
21 Continue
22 Differential Analysis: The key to decision making 12
23 Continue Project due
24 Final Exam: TBA 8,10,12

Note: The instructor reserves the right to make changes to the syllabus if necessary.