Topics: Management accounting, Cost accounting, Activity-based costing Pages: 5 (787 words) Published: December 28, 2012
Lingnan (University) College, Sun Yat-sen University

Managerial Accounting
Course Syllabus
Department:Managerial AccountingProgram:Undergraduate
Nature:ElectiveLevel:Upper Division
Semester Offered:10Credits:3
Pre-requisites:Financial Accounting , Statistics for Business and Economics Course packet:
Moderator:FU QingClassroom:L308
Office:Admin 418
Meeting time:Wednesday 14:25~17:00
Office hours:Tuesday 2~4pmPhone:+86-20-8411186

Tutor’s name: Tutor’s phone:
Tutor’s email: Tutor’s office hours:
Tutorial InformationClassroom
Meeting time:Written on:10 July 2012

I.Course Description
This course introduces participants to the use of accounting information by managers for (i) decision making and, (ii) performance evaluation and control. Topics covered will enable students to analyze and interpret both historical and estimated data used by managers to conduct daily operations, plan future operations and develop overall business strategies. The course should be useful for those who intend to work as management consultant and in general, for those who will become managers or entrepreneurs. II.Course Objectives

1.Correctly use the concepts and vocabulary of cost classification and cost management. 2. Organize, use and communicate accounting information effectively for planning and control, decision-making, performance evaluation, and reporting purposes. 3. Employ these management accounting concepts to enhance organizational operations and strategies. III.Course Learning Outcomes (CLOs):

On completion of this course, students should be able to:

1. Students should develop a basic understanding of managerial accounting concepts such as cost‐volume‐profit, budgeting, product costing and cost behaviors. 2. Students should be able to generate and use cost information when making pricing and resource allocation decisions. 3. Students should be able to explain cost allocation and its importance in decision‐making. 4. Students should be able to use and evaluate budgetary/standard-costing data, and explain the trade-offs between decision-making and control

5. Students should develop the ability to explain and compare performance measurement methods Alignments of Program and Course Learning Outcomes:
Learning OutcomesCLOs
1.Demonstrate a thorough and systematic understanding of basic financial theories and their applications.1 2.Grasp the fundamental mechanism and function of financial markets, institutions and instruments.2 3.Demonstrate the understanding of rules of financial markets and regulations on financial institutions.1 4.master the ability of investment analysis and portfolio management3 5.Support decision-making process on the financing, investment and risk management of corporations.3, 4

IV.Course requirements and materials
1.Preliminary courses requirements:
Financial Accounting , Statistics for Business and Economics 2.Participation
10% participation
40% quizzes and case write-ups.
4.Final Project and Presentation
5.Quizzes and final
7.Academic honesty
8.Definition of plagiarism and its punishments
Refer to college requirements
9.Course materials:
Jerold. L. Zimmerman, Accounting for Decision Making and Control, 5th edition, McGraw-Hill. (决策与控制会计(第5版)(英文改编版) 北京大学出版社) V.Teaching and learning activities, and learning outcome assessment Teaching and Learning Activities:

A. Lecturing
B. Case studying
Measurement of Learning Outcomes:
Learning OutcomeTeaching & Learning ActivityAssessment
1 understandingLecturing Assignment
2 cost informationLecturing & Case studyingClassroom Discussion and assignments 3 cost allocationLecturing & Case studyingClassroom Discussion and presentation 4 budgetingLecturing & Case studyingClassroom Discussion and assignments VI.Process and...
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