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  • Management Accounting
  • ʱ䣺2011-02-25ϢԴѧԺ壺[ С]

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    Course TitleManagement Accounting
    Course Code12813
    Number of Credits: 3
    Teaching Hours: 48
    Prerequisites: Fundamental Accounting Principles
     
    Overview
    The course is in association to Financial Accounting, Cost Accounting, Analysis and Interpretation of Financial Statements, other Management Disciplines. This course builds on “Fundamentals of Accounting” which the students have obtained credits for. In a general sense, Management Accounting is a facet of Accounting and accounting is only one part of a system in the Systems Approach to Integrated Management.
    To provide students with a critical understanding of the context, rules, regulations, principles, techniques, interpreting, solution etc. of Management Accounting; apply the theory in students life situations and when they enter the business/commercial world, they compete in the scarce job market.
     
    Learning outcomes
    On completion of this course, students should be able to:
    l          Describe the major users and uses of accounting information; why ethics is important to professional accountants.
    l          How “cost” behaves and Cost-Volume-Profit Relationships (CVP), how to graph CVP,
    l          Measurement of Cost Behavior.
    l          Understand the different categories of “costs” eg. Variable, fixed etc. and be able to calculate them.
    l          Why Activity-based costing (ABC) is superior and why ABC is not be able to be used by all companies.
    l          Relevant information and decision making in marketing decisions.
    l          Relevant information and decision making in Production decisions.
    l          The Master Budget- main features, how to construct, its close relationship to the all disciplines of management.
    l          Flexible budget and variance analysis
    l          Management control systems and responsibility accounting
    l          Management control in decentralized organizations
    l          Capital budgeting.
     
    Teaching method:
    Group work, Case study, Classroom learning, Presentation, Multimedia
     
    Syllabus

    Chapter
    Contents
    1
    Introduction to Mng. Acc., its close relationship to financial acc. and cost acc., major differences. Importance of ethics and a professional career in accounting.
    2
    Introduction to cost behavior and cost-volume- profit relationships; CVP graph, Formula and excel spread-sheet.
    3
    Management of cost behavior, step and mixed costs; 5 methods of measuring costs.
    4
    Cost management systems and activity –based costing; differences between traditional and activity-based costing systems.
    5
    Relevant information and decision making- marketing decisions; relevant and irrelevant information for making decisions; identify the factors that influence pricing decisions in practice
    6,
    Relevant information and decision making- production decisions; opportunity costs; decide whether to make or buy certain parts, joint products.
    7
    The Master budget- features and advantages, to prepare and related schedules.
    8
    Flexible budgets and variance analysis, distinguish between master and flexible budgets.
    9
    Management control systems and responsibility accounting. Management incentives- is it good or bad; balanced scorecard.
    10
    Management control in decentralized organizations

     
    Assessment

    Final Examination
    50%
    Mid-term Examination
    30%
    Two tests
    10%
    Homework assignments and class participation
    10%
    Total
    100%

    To achieve a pass grade in this course, students must obtain 60% or more as an aggregate mark on the assessment.
     
    Teacher’s information
    Naidu
    Bi Xia
     
    Textbook
    Charles T. Horngren, Introduction to Management Accounting12th edition. 7-301-05435-1
     
    Reference Materials
     

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