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    Syllabus - Managerial Accounting - APD - Revised

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    Khánh Hòa
    This 3-credit managerial accounting course aims to: [1] Develop students' understanding of how managers use accounting information internally; [2] Teach cost concepts and analysis tools; and [3] Examine the impact of technology and globalization. The course covers topics such as job order costing, process costing, cost-volume-profit analysis, and budgets. Students will be assessed through class participation, a midterm exam, and a final exam. The goal is for students to gain critical thinking skills to solve problems using managerial accounting.

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    Syllabus - Managerial Accounting - APD - Revised

    Uploaded by

    Khánh Hòa
    20 views4 pages
    This 3-credit managerial accounting course aims to: [1] Develop students' understanding of how managers use accounting information internally; [2] Teach cost concepts and analysis tools; and [3] Examine the impact of technology and globalization. The course covers topics such as job order costing, process costing, cost-volume-profit analysis, and budgets. Students will be assessed through class participation, a midterm exam, and a final exam. The goal is for students to gain critical thinking skills to solve problems using managerial accounting.

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    Syllabus - Managerial Accounting - APD - revised

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    This 3-credit managerial accounting course aims to: [1] Develop students' understanding of how managers use accounting information internally; [2] Teach cost concepts and analysis tools; and [3] Examine the impact of technology and globalization. The course covers topics such as job order costing, process costing, cost-volume-profit analysis, and budgets. Students will be assessed through class participation, a midterm exam, and a final exam. The goal is for students to gain critical thinking skills to solve problems using managerial accounting.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    20 views4 pages

    Syllabus - Managerial Accounting - APD - Revised

    Uploaded by

    Khánh Hòa
    This 3-credit managerial accounting course aims to: [1] Develop students' understanding of how managers use accounting information internally; [2] Teach cost concepts and analysis tools; and [3] Examine the impact of technology and globalization. The course covers topics such as job order costing, process costing, cost-volume-profit analysis, and budgets. Students will be assessed through class participation, a midterm exam, and a final exam. The goal is for students to gain critical thinking skills to solve problems using managerial accounting.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    Managerial Accounting

    ACADEMY OF POLICY AND DEVELOPMENT

    INTERNATIONAL SCHOOL OF ECONOMICS AND FINANCE

    COURSE OUTLINE
    Managerial Accounting

    I. COURSE INFORMATION:

    Course name: Managerial Accounting


    Number of credits: 3 credits
    Pre-requisite(s): NIL

    II. LEARNING OBJECTIVES

    After successfully completing this course, the student will have:


    1. Developed an understanding of the role accounting information plays in meeting the
    internal information needs of managers.
    2. Acquired an understanding of the progress of identification, measurement, analysis,
    preparation, interpretation and communication of financial information used by
    management in business operations.
    3. Developed an understanding of how management uses accounting information to plan,
    evaluate and control the use and care of its resources. Break-even analysis, Cost-
    Volume-Profit analysis and Capital Investment analysis are among the tools utilized.
    4. Acquired an understanding of the approaches that management have developed to meet
    the challenges of today’s changing business environment and the role management
    accounting plays in meeting these challenges. Management tools for continuous improve-
    ment such as Just-in-time (JIT) systems, Activity-based management and Total Quality
    Management (TQM) are among the approaches included.

    5. Acquired an understanding of the impact information technology and the global


    economy has on internal and external reporting needs of management.

    1
    Managerial Accounting

    6. Acquired an understanding of cost concepts and cost allocation methods such as job
    order, process costing, standard costing and activity-based cost systems.
    7. Progressed towards developing critical thinking and analytical skills that will assist in
    problem solving and evaluation of financial data.

    III. COURSE DESCRIPTION

    Managerial accounting is the timely generation of financial information in an easily


    understandable format, for use in internal decision making. The course stresses the
    importance and usefulness of relevant accounting information in short- and long-term
    planning, cost-control, quality assessment, and decision making.

    IV. TOPICS

    Topic 1 Introduction to Managerial Accounting


    Topic 2 Job Order Costing
    Topic 3 Process Costing
    Topic 4 Activity-Based Costing (ABC) and other cost management tools
    Topic 5 Cost Volume Profit Analysis
    Topic 6 Short-term business decisions
    Topic 7 Master Budget & Responsibility Accounting
    Topic 8 Flexible Budgets & Standard Costs

    V. PRESCRIBED TEXT

    Tracie L. Miller-Nobles, Brenda L. Mattison, Ella Mae Matsumura, “Horngren's


    Financial & Managerial Accounting”, The Managerial Chapters (5th Edition), Pearson
    International, ISBN-13: 978-0133851250

    VI. TEACHING AND LEARNING METHODS/APPROACHES

    Various teaching methods are expected to use in order to maximize the class performance
    and for the student benefits, including:
    - Lecture notes
    - Tutorial questions
    Considering the course content and the teaching methodology, students are required to
    prepare the topics in advance (readings of textbooks, cases, questions…) and to actively
    participate in class discussion.
    2
    Managerial Accounting

    VII. COURSE SCHEDULE/ TEACHING PLAN

    No. Topic Reading

    1 Introduction to Managerial Accounting Chapter 16

    2 Job Order Costing Chapter 17

    3 Process Costing Chapter 18

    4 Activity-Based Costing (ABC) and other cost management tools Chapter 19

    5 Cost Volume Profit Analysis Chapter 20

    6 Midterm Exam Chapter 16 - 20

    7 Master Budget & Responsibility Accounting Chapter 22

    8 Flexible Budgets & Standard Costs Chapter 23

    9 Responsibility Accounting and Performance Evaluation Chapter 24

    10 Short-term business decisions Chapter 25

    11 Revision

    12 Final Exam

    VIII. ASSESSMENT DETAILS

    No Assessment items Value Due date Characteristics of examination

    Continuous – class attendance and tutorial


    1. Attendance 20%
    participation

    2. Midterm Exam 20% Week 5 1.5-hour paper exam

    3. Final Exam 60% 1.5 hour paper exam

    Total 100%

    GRADING POLICY
    1. Class participation and attendance
    Class participation greatly enriches the classroom experience, as it facilitates a genuine

    3
    Managerial Accounting

    exchange of knowledge and experience among students, and between students and
    school.
    Students achieve less than 80% class attendance and participation will not be able to
    attend final exam.
    2. Exams
    The midterm exam will cover the material already discussed up to that point. The final
    exam will cover the material for the entire course. Both exams will be closed book
    exams. The format of the exams will be essay and problem and MCQ based.

    IX. OTHER REQUIREMENTS

    Plagiarism in any forms will result to FAIL for the related academic work and all parties.
    Cheating on any exam also results to FAIL to the student who commits the cheating and to
    the person who allows others to copy his/her work.
    No excuses for the ignorance of the guidelines for academic works set by Academy of Policy
    and Development.

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