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Introductory notes
page 1
Course objectives
page 2
page 3
Detailed program
Ss
1
Topic
Materials
Introduction
Course objectives
Course outline/class format
Grading
The role of managerial accounting in the business organizations
Cost volume and profit analysis
9
10
11
12
Chapter 1 (20-27)*
Chapter 1 (30-32)
Ref.
HSBS**
HSBS
Chapter 5
Exercise
Chapter 6
Chapter 6
Exercise
Chapter 7
(198-218)
HSBS
(all)
(all)
HSBS
HSBS
(288-307)
HSBS
Chapter 7 (288-307)
Exercise
HSBS
HSBS
HSBS
HSBS
HSBS
HSBS
page 4
Detailed program
Ss
Topic
Materials
13
14
Chapter 8 (all)
Ref.
HSBS
HSBS
20
Chapter 8 (all)
Exercise
Management control systems and responsibility accounting: the segmented Chapter 9 (370-383)
income statement
The segmented income statement
Chapter 9 (370-383)
Exercise
Management control in decentralized organizations: ROI, EP/RI, EVA and Chapter 10 (all)
transfer pricing
Exercise
Cost Allocation: allocation of service department costs
Chapter 12 (498-516)
Exercise
Cost Allocation: allocation of joint costs and by-product costs
Chapter 12 (525-527)
Exercise
Accounting for overhead costs
Chapter 13 (all)
21
HSBS
22
Job-costing systems
23
Chapter 13 (all)
Exercise
Chapter 14 (594-604)
Exercise
Chapter 14 (604-612)
24
Chapter 14 (612-615)
Exercise
HSBS
15
16
17
18
19
HSBS
HSBS
HSBS
HSBS
HSBS
HSBS
HSBS
HSBS
Pages that you have to study (up to the beginning of the new section in the last page indicated). Appendixes are excluded unless
explicitly required.
** Horngren, Sundem, Burgstahler, Schatzberg, Introduction to Management Accounting, Sixteenth Edition, Pearson Prentice Hall,
2014 (chapters 1-14 version or chapters 1-17 version) (HSSBS in the table).
*** Selected exercises of the textbook.
Managerial Accounting - Bocconi University 2015-16
page 5
Course material
Required textbook:
Horngren, Sundem, Burgstahler, Schatzberg, Introduction
to Management Accounting, Sixteenth Edition, Pearson
Prentice Hall, 2014 (chapters 1-14 version or chapters 1-17
version)
page 6
page 7
Teaching staff
Room number
Massimo
Aielli
Simon
Jonghwan
Kim
Secretary of
Accounting
Department
Building:
Roentgen street
th
Floor 5
Room A3 09
Building:
Roentgen street
Floor 5th
Room A3 06
Building:
Roentgen street
Floor 5th
Room C3 08
Consulting
hours
Telephone
By
appointment
02 5836-3629
massimo.aielli@sdabocconi.it
By
appointment
02 5836-5049
jonghwan.kim@unibocconi.it
02 5836-3629
ivana.tagliabue@unibocconi.it
page 8