ACCT5210 Management Accounting
Department of Accounting
The Hong Kong University of Science and Technology
Prof. Tony Shieh
email@example.com +852 2358 7579
Rm6003, Lee Shau Kee
Ms. Carrie Leung
firstname.lastname@example.org +852 2358 7580
Rm6066, Lee Shau Kee
2. Course Aims
This course aims to:
1. Review the functions and information needs of management in the contemporary business environment.
2. Examine the use of cost and revenue information in budget planning, control, and decision making.
3. Demonstrate contemporary cost management techniques that are critical to the management of a company.
4. Enhance the skills of accounting majors in the discussion, analysis, and presentation of cases in management accounting.
3. Official Web Site of the Course: http://lmes2.ust.hk
Important announcements, lecture notes, and assignment solutions will be posted on this web site. Students should visit it on a regular basis, say at least twice a week, to download the relevant materials for study and class preparation. 4. Subject Materials
4.1 Required Textbook:
Managerial Accounting, 9th edition, Hilton and Platt, McGraw Hill. 4.2
Bolcher, Stout, Cokins and Chen: Cost Management A Strategic Emphasis, latest edition. McGraw-Hill Irwin.
Drury, C. Management and Cost Accounting, latest edition, Thomson
Emmanuel, C & Otley, D. Accounting for Management Control, latest edition Horngren, C., Datar, S. & Foster, G. Cost Accounting: A managerial Emphasis, latest edition, Prentice Hall
Anthony, R.N., & Govindarajan, V. Management Control Systems, latest edition, Irwin
Kaplan, R. & Atkinson, A. Advanced Management Accounting, latest edition, Prentice Hall
4.3 Course textbook web page:
Coursework: Midterm test (2 hours)
Assignments and participation
A two-hour midterm test will be conducted on the first half class of Nov 30, 2013. Group Cases
Students should organize themselves into groups with minimum of 4 and maximum of 5 members. Each group member in the group should make contribution to the cases. Group leader should submit the attached group member information form by class 2 on Nov 16. Dakota Office Products case (due on Nov 24 in class) and Bridgeton Industries case (due on Dec 14 in class) will be available for download on the course web site. The groups should submit both a soft copy of the case online and a hard copy in class. One group one copy only. Please do not submit more than one copy. Assignments
Students are required to submit homework assignments to the chapter-end questions assigned as “Required” for practice after the topics are covered. Those assigned as “Recommended” are not required to be summited. These questions are specified in the teaching schedule. Required assignments for the topics covered in a class must be submitted before or in the beginning of the next following class. Grading of the assignments will be mainly based on efforts not just correctness. Late submission will be subject to substantial penalty. Students are recommended to practice on as many questions as possible to prepare for the midterm test and final exam. Additional Exercises
Additional exercises on the topics will be provided for in or out of class practices
Class attendance, cooperative attitude, active participation into class discussion, etc will constitute the assessment for the participation component of the overall course grade. Exam
A three-hour exam will cover the entire course contents.
6. Course Intended Learning Outcomes (CILOs)
Upon successful completion of this course, students should be able to: 1.
VALUE inventory in a manufacturing company using normal costing,...
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