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1. COURSE DESCRIPTION
Managerial accounting is the field of accounting aimed at providing managers with financial information for making decisions and maintaining effective control of their organizations.
This course is concerned with the appropriate use of accounting data to assist in the planning and control of the activities of enterprises and to measure the cost of their outputs. The course will consider several subject areas: product costing and cost behaviors, budgeting and profit planning, flexible budgets and performance analysis, cost control, capital budgeting decisions, and statement analysis.
It is also designed to provide the technical concepts and materials relating to the gathering, analyzing and reporting of the various elements of accounting information for management. Cases, assignments, and presentations are given to help students learn tools and reinforce concepts. Short professional ethics discussions are presented in several appropriate modules of the course.
2. COURSE CONTENT
No.
Content
Time Allocation
Hour(s) on the class
Essays, exercise,
Assignments...
Self-study with teacher’s tutorials
Lecture
Practice, Seminar…
Contribution to CLO
1 - 2
Chapter 1: Managerial Accounting and Cost concepts
4
2
3
10
1,7,8
3
Chapter 2: Job – order costing
2
1
1.5
6
2,6,7,8
4
Chapter 3: Activity Based Costing (ABC)
2
1
1.5
6
2,6,7,8
5 - 6
Chapter 4: Process costing
Reviewing Chapter 1-4
4
2
3
10.5
2,6,7,8
7
Chapter 5: Cost – Volume – Profit analysis
2
1
1.5
6
3,6,7,8
8
Chapter 5: Cost – Volume – Profit analysis
Mid-term exam
2
1
1.5
6
3,6,7,8
9-10
Chapter 6: Variable Costing and Segment reporting: Tools for management
4
2
3
10
3,6,7,8
11-12
Chapter 7: Profit planning
4
2
3
10
4,6,7,8
13
Chapter 8: Differential Analysis: the key to decision making
2
1
1.5
6
5,6,7,8
14
Performance Measurement Analysis
2
1
1.5
6
5,6,7,8
15
Reviewing &
Exercises
2
1
1.5
6
1,2,3,4,5,6,7,8
Total
30
15
22.5
82.5
3. COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
Form
Content
Criteria
CLO
Proportion
Formative
Attendance
The number of attendances and participation in lesson
6,7,8
10%
Quiz, midterm test
Chapter 1 to chapter 5, reading and calculation skill.
Quick test, 30- 60 minutes
1,2,3,6,7,8
30%
Summative
Final test
Chapter 1 to chapter 9, understand and analyze cases for performance evaluation and decision making.
MCQ + writing (60 - 75 mins)
1,2,3,4,5,6,7,8
60%
Total:
100%