[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180538-105":59,"doc-detail-180538-en":124},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":117,"head_meta":119,"extra_data":121,"updated_unix":123},105,"en","mba-8101-financial-and-managerial-accounting","MBA 8101 Financial and Managerial Accounting","","Course syllabus for MBA 8101, covering recording transactions, accounting process, and regulatory framework, then building core financial statements including income statement, statement of financial position, and statement of cash flows. It emphasizes interpreting financial statements through ratios and techniques with case studies, preparing forecast statements, and extending analysis to cost and management accounting, including classification of costs, costing methods, and target costing. The syllabus further covers break-even analysis, budgeting and variance causes, performance measurement via financial and non-financial indicators, and strategy-oriented management accounting decisions such as product mix, make-or-buy, special orders, and shutdown choices, supported by multiple company cases.",{"@graph":69,"@context":116},[70,84,99],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/mba-8101-financial-and-managerial-accounting/180538/",{"url":83,"name":65,"@type":85,"author":86,"headline":65,"publisher":89,"fileFormat":92,"inLanguage":63,"description":67,"dateModified":93,"datePublished":93,"encodingFormat":92,"isAccessibleForFree":94,"interactionStatistic":95},"DigitalDocument",{"name":87,"@type":88},"Miles","Person",{"url":74,"name":90,"@type":91},"DocShare","Organization","application/pdf","2026-09-02",true,{"@type":96,"interactionType":97,"userInteractionCount":4},"InteractionCounter",{"@type":98},"ViewAction",{"@type":100,"mainEntity":101},"FAQPage",[102,108,112],{"name":103,"@type":104,"acceptedAnswer":105},"What accounting topics are covered in the first part of MBA 8101?","Question",{"text":106,"@type":107},"It covers the nature and purpose of accounting, how to record accounting transactions, and the accounting process, principles, and regulatory framework.","Answer",{"name":109,"@type":104,"acceptedAnswer":110},"How does the course train students to prepare and interpret financial statements?",{"text":111,"@type":107},"Students prepare income statements, statements of financial position, and cash flow statements, then analyze them using ratios and other techniques with company case studies.",{"name":113,"@type":104,"acceptedAnswer":114},"Which management accounting decisions and techniques are included?",{"text":115,"@type":107},"The syllabus covers cost classification, costing and pricing (including activity-based costing and target costing), break-even analysis, budgeting and variance analysis, performance measurement using balanced scorecard concepts, and strategy decisions such as product mix, make-or-buy, special orders, and shutdown decisions.","https://schema.org",{"og:url":83,"og:type":118,"og:title":65,"og:site_name":90,"og:description":67},"article",{"robots":120,"canonical":83},"index,follow",{"doc_id":122,"site_id":62},180538,1788341116,{"code":4,"msg":5,"data":125},{"doc_id":122,"user_id":126,"nickname":87,"user_avatar":127,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":128,"file_id":129,"file_url":130,"file_type":131,"file_size":132,"view_count":4,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":24,"language":133,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":134,"faqs":135,"seo_title":136,"seo_description":67,"update_tm":123,"read_time":137},13056703019404,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| Topic | Date |\n| --- | --- |\n| 1. Introduction, recording transactions, accounting process and regulatory framework\u003Cbr>Learning Outcomes-To:\u003Cbr>1.1 Describe nature and purpose of accounting\u003Cbr>1.2 Record accounting transactions\u003Cbr>1.3 Describe accounting process, principles and regulatory framework |  |\n| 2. Preparing basic financial statements-Income statement, statement of financial position (balance sheet) and statement of cash flows. Learning Outcomes-To prepare:\u003Cbr>2.1 An income statement\u003Cbr>2.2 A statement of financial position\u003Cbr>2.3 A statement of cash flows |  |\n| 3. Preparing basic financial statements (application) - Reference to companies quoted on the NSE – Kenol Kobil, Jubiliee, Sasini, Nation Media Group, National Bank, Centum, Safaricom, Kengen -Syndicate presentations |  |\n\n\n| 4. Analyzing and interpreting financial statements by use of ratios and other techniques – Introduction and application\u003Cbr>Case study- (Uchumi, Costco Wholesale Corporation Case)\u003Cbr>Learning Outcomes-To:\u003Cbr>4.1 Describe the activities in analyzing financial statements\u003Cbr>4.2 Analyze financial statements using various techniques with major focus on financial ratios |  |\n| --- | --- |\n| 5. Preparing forecast financial statements-Income statement and statement of financial position.\u003Cbr>Learning Outcomes – To prepare a forecast:\u003Cbr>5.1 Income statement\u003Cbr>5.2 Statement of financial position |  |\n| 6. Nature, purpose and role of cost accounting and management accounting, classification of costs in different types of businesses, costing and pricing different types of products.\u003Cbr>Case Study :Nissan Motor Company : Target Costing\u003Cbr>Learning Outcomes-To:\u003Cbr>6.1 Examine purpose of cost and management accounting\u003Cbr>6.2 Classify costs\u003Cbr>6.3 Price products (goods and services –including Activity Based costing and target costing) |  |\n| 7. Break even analysis\u003Cbr>Case study:\u003Cbr>Learning Outcome-To:\u003Cbr>7.1 Explain the importance of break even analysis\u003Cbr>7.2 Compute the breakeven point\u003Cbr>7.3 Apply break even analysis in decision making |  |\n| 8. Budgetary planning and control\u003Cbr>Note : Who needs Budgets? Jeremy Hope and Robin Fraser\u003Cbr>Learning Outcomes-To:\u003Cbr>8.1 Describe the nature of budgeting, planning and controlling\u003Cbr>8.2 Prepare budgets\u003Cbr>8.3 Identify and explain the causes of variances |  |\n| 9. Performance measurement and evaluation Case Study : Mobil USM&R (A1) Learning Outcomes: To\u003Cbr>9.1 Identify financial and non financial measures of performance\u003Cbr>9.2 Evaluate the performance of divisions\u003Cbr>9.3 Analyze performance using models such as the balanced score card |  |\n| 10. Management Accounting and Strategy (including decision making)– Choosing products and product mix, make or buy, special orders and shutdown decisions\u003Cbr>Case study: Resina: Managing Operations in China\u003Cbr>Learning Outcomes: To:\u003Cbr>10.1 Describe how management accounting contributes to strategy(Strategic Management accounting)\u003Cbr>10.2 Choose products and product mix |  |\n\n\n| 10.3 Decide on whether to make or by or carry out a special order\u003Cbr>10.4 Decide on whether to continue or shut down a product line/ department |  |\n| --- | --- |\n| CAT | \u003Cbr>Modular A |\n| Exam : | \u003Cbr>Modular B |\n\n\n|  | Title | Author | Publisher | ISBN |\n| --- | --- | --- | --- | --- |\n| Recommended text | Accounting and Finance for Non-Specialists | Peter Atrill & Eddie McLaney | Prentice Hall (6th edition) | 0-273-73275-7 |\n|  | Financial and Management Accounting; An introduction | Pauline\u003Cbr>Weetman | Prentice Hall 4th Edition | 0-273-70369-2 |\n|  | MBA Fundamentals Accounting and Finance (2009) | Michael Griffin | Kaplan MBA\u003Cbr>Fundamentals | 1427797196 |\n|  | Financial accounting for\u003Cbr>MBAs (2008) | Easton Peter Douglas, | Cambridge Business Publishers 3rd Edition; | 0978727932 |\n|  | Journal of Accounting & Economics | Editor | Elsevier Science | 0165-4101 |\n|  | Journal of Business Finance &\u003Cbr>Accounting | Editor | Blackwell Publishing Ltd | B000071GE4 |\n\n\n| Type |  | Weighting (%) |","cbCailJxijXNBjgD","https://ap.wps.com/l/cbCailJxijXNBjgD","pdf",505907,"English","# Introduction\n## Preparing basic financial statements\n## Preparing basic financial statements (application)\n## Analyzing and interpreting financial statements\n## Preparing forecast financial statements\n## Cost and management accounting\n## Break even analysis\n## Budgetary planning and control\n## Performance measurement and evaluation\n## Management Accounting and Strategy (decision making)","[{\"question\":\"What accounting topics are covered in the first part of MBA 8101?\",\"answer\":\"It covers the nature and purpose of accounting, how to record accounting transactions, and the accounting process, principles, and regulatory framework.\"},{\"question\":\"How does the course train students to prepare and interpret financial statements?\",\"answer\":\"Students prepare income statements, statements of financial position, and cash flow statements, then analyze them using ratios and other techniques with company case studies.\"},{\"question\":\"Which management accounting decisions and techniques are included?\",\"answer\":\"The syllabus covers cost classification, costing and pricing (including activity-based costing and target costing), break-even analysis, budgeting and variance analysis, performance measurement using balanced scorecard concepts, and strategy decisions such as product mix, make-or-buy, special orders, and shutdown decisions.\"}]","MBA 8101 Financial and Managerial Accounting | PDF",13]