Beruflich Dokumente
Kultur Dokumente
School of Accountancy
ACCT 3121C
Cost and Management Accounting
(First Term, 2015-2016)
LECTURER
Name:
Office:
Telephone:
Email:
Website:
Office hour:
TEACHING ASSISTANT
Name:
Office Location:
Telephone:
Email:
Office hour:
COURSE OBJECTIVE
To be a successful professional accountant or business manager, one needs to know how to use accounting
information to do planning, controlling, and evaluating. This course emphasizes the analysis and use of cost
accounting information for managers' decision-making. Major topics include process costing, capacity
analysis, cost allocation, pricing decisions, Balanced Scorecard, performance measurement, and capital
budgeting.
LEARNING OUTCOMES
On completion of this course, students are expected to be able to:
1. demonstrate good understanding of comprehensive cost and management accounting concepts and
techniques,
2. apply cost and management accounting knowledge to analyze and solve business problems, and
3. communicate their analysis and findings in an effective way.
LEARNING ACTIVITIES
Lab / tutorial
(hr)
in / out class
Project / Case
discussion (hr)
in / out class
Expected out-of-class
activities (hrs)
in / out class
COURSE ASSESSMENT
Assessment Item
Participation
Homework assignments
Case Analysis
Mid-term Examination
Final Examination
Weight
5%
10%
15%
30%
40%
PARTICIPATION
Participation is evaluated based on punctuality to attend classes, answering or raising questions in the class
and the quality of the questions raised, and observation of class conduct rules. uReply, a classroom
communication system for use with mobile devices, will be used to seek students input answers and check
participation.
HOMEWORK
There are five homework assignments in total, with each counting 2% of your comprehensive evaluation.
The due date of each assignment is shown on course schedule. Late submission is not acceptable.
EXAMINATIONS
Both mid-term and final examinations are closed-book examinations. No make-up examination will be
provided. Mid-term examination will cover topics from week 1 to week 6, while final examination will cover
the rest of topics introduced.
CASE ANALYSIS
There is one case analysis to be done in groups, with each group consisting of no more than 4 students. The
list of group members should be submitted to the instructor or teaching assistant by the end of the 3rd week
through email.
LEARNING MATERIALS
1.
2.
3.
COURSE SCHEDULE
Week
Week 1: Sep 10
Week 2: Sep 17
Week 3: Sep 24
Week 4: Oct 1
Week 5: Oct 8
Week 6: Oct 15
Week 7: Oct 22
Week 8: Oct 29
Week 9: Nov 5
Week 10: Nov 12
Week 11: Nov 19
Topics
Cost allocation, Customerprofitability analysis, and
sales-variance analysis
Allocation of supportdepartment costs, common
costs, and revenues
Cost allocation: joint products
and by-products
Chapter
14
15
16
Suggested Exercises
14-32; 14-33
15-17; 15-18; 15-19
(To be submitted, due on
5:00pm of Sep 25)
16-21; 16-27
(To be submitted, due on
5:00pm of Oct 9)
Case study
Case
assigned.
Group
formed.
Performance Measurement
23
23-21;23-25
21-32;21-35
(To be submitted, due on
Capital budgeting and cost
21
5:00pm of Dec 5)
analysis
Dec 4-23: Final Exam Weeks
Case analysis due by Dec 30, 2014