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Quarter 1 2017
Unit Guide
ACC202_MANAGERIAL AC COUNTING
QUARTER 1 2017
Unit Instructor
Student Advisor
Email: nhi.tran@isb.edu.vn
Unit overview
This unit provides business students with an appreciation of management accounting concepts
related to the management functions of planning, control, and decision making. Students are
introduced to the application of management accounting tools for business decision making,
budgetary control and cost management, as well as performance evaluation.
Pre-requisites
ACC201 Principles of Accounting
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Assessment information
Learning outcomes
Learning outcomes for the unit are outlined below. Upon completion of this unit, students will
be able to:
1.
2.
3.
4.
5.
6.
Develop independent research and teamwork skills that can be used in real
business environments
Assessment summary
ASSESSMENT
NUMBER
1.
2.
3.
LEARNING
VALUE
OUTCOMES
(/100)
LO 1-5
25%
LO 1-6
25%
LO 1-6
50%
Final marks and grades are subject to confirmation by the School Assessment Committees
which may scale, modify or otherwise amend the marks and grades for the unit, as may be
required by University policies.
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Attend 80 per cent of class time (minimum 16 sessions). See attendance requirements in
the section of class policies and rules below.
Details
The mid-term exam covers materials from sessions 1 to 10. This is a closed-book exam, which
will include multiple-choice questions of 100%.
Details
Students are randomly allocated into groups of 5 and complete 5 independent problems to
demonstrate their ability to ethically use accounting information for planning, control and
decision making.
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Details
The final exam covers all the materials. This is a closed-book exam, which will include
multiple-choice questions of 50% and essay questions of 50%.
Note: Assignment cover sheets and the evaluation form can be located on E-learning
system (http://elearning.isb.edu.vn/). Students are to keep a copy of all assignments submitted
for marking.
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All quizzes, the mid-term test, group assignment and final exam must be taken on the
assigned dates. If there are extenuating or unforeseen circumstances, the unit coordinator
must be contacted prior to the quiz, mid-term, group assignment or final exam dates to
authorize a make-up if required. No make-up quiz or exam will be accepted unless a prior
approval granted by the unit coordinator based on a Special Consideration Application for a
supplementary examination
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Teaching activities
Schedule of activities
SESSION
PROGRAM SCHEDULE
8
9
Master budgeting
10
11
12
13
14
15
16
17
Activity-based costing
18
19
20
21
Final Exam
All chapters
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Tutorials
Tutorials following the lecture in each session provide students the opportunity to apply and
share knowledge by doing a variety of in-class activities individually or in group such as
exercises, discussion, and presentation. These activities focus on demonstrating your skills
and help you build your ability to achieve the learning outcomes for this unit.
Tutorial questions/exercises will be provided in class. You will be expected to have completed
specific reading and exercises from the textbook and other required materials prior to
attending each lecture and tutorial class. If you have not prepared adequately, you will not get
the full benefit from this learning opportunity.
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Learning resources
List of readings
Prescribed
Garrison, Noreen, Brewer, Cheng and Yuen (2015), Managerial Accounting: Asia
Textbook
Recommended
readings
Not Applicable
Online resources
E-library
http://search.proquest.com/login
Username: UEHCMC2010
Password: thuvien0810
E-Learning
http://elearning.isb.edu.vn/
Referencing requirements
Student assignments are to contain original content created by the students. Assignments will
be rejected if they include plagiarised content or contain excessive amounts of quoted/cited
material and minimal original content. Students will receive a grade of ZERO (0%) for any
assignments rejected for this reason. Written assignments WILL BE RANDOMLY checked by
the lecturer with Turnitin.com, an online plagiarism -checking tool.
Furthermore, your reference to support your statements must be from a reliable source, such
as textbooks, additional reading materials, and reference books. However, many websites are
not reliable sources. Examples are Wikipedia.org, about.com, and ask.com. If you are not sure
if a reference is acceptable or not, please contact the l ecturer.
The Publication Manual of the American Psychological Association (APA) 6th ed ., will serve as
the primary reference materials for all students. Therefore, all papers must be submitted in
APA format. The mechanics of student papers and work will b e evaluated, as well as the
content. It is imperative that guidelines be reviewed before an assignment is begun. It is also
important that the required submission format be followed in compiling the final paper or
assignment.
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Arriving to class late by 15 minutes at the beginning, arriving late by 5 minutes after the break,
or leaving prior to the scheduled end time without the permission of the lecturer will equate to
an absence. Grade reductions for the unit will be assessed when final grades are assigned if
the above absence rule is violated during the unit.
Email etiquette
Your teachers receive many emails each day. In order to enable them to respond to your
emails appropriately and in a timely fashion, students are asked to fo llow basic requirements
of professional communication. Firstly, all emails should have a concise and descriptive title,
including the class and name of the unit you are enquiring about as your teacher may be
teaching more than one unit/class. Students need to be clear about the intention of their
emails, use appropriate tone and language, proof -read what is written in the email before
sending it. Students should also allow 3-4 working days for a response before following up. If
the matter is legitimately urgent, you may indicate this in the email subject header but be sure
that the email does require an immediate response before using this strategy. If your email
request is complex and requires a lengthy response it may be probably best to make an
appointment with your teacher to meet in person.
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Students are to be punctual at every class session and group meeting. Homewo rk, readings
and other required assignments must be well prepared and completed as scheduled. Students
must also actively participate in classroom activities and discussions.
Any student caught (1) cheating on an exam, (2) collaborating with others on wor k to be
presented, if contrary to the stated rules of the course, (3) submitting, if contrary to the rules
of the course, work previously submitted in another course, (4) knowingly and intentionally
assisting another student in any of the above actions, in cluding assistance in an arrangement
whereby work, classroom performance, examination, or other activity is submitted or
performed by a person other than the student under whose name the work is submitted or
performed, or (5) plagiarising, may fail the cla ss and be subject to further disciplinary action.
First violation will result in a grade ZERO (0%) for that assignment. Second violation will result
in a failing course grade.
Additional information
This unit guide may be revised at the discretion of the Unit Coordinator with approval from
Program Academic Director and School Academic Committee where appropriate.
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