Syllabus
Course Code
Program
Course Name
Required or
Elective
Credit(s)
Hour(s)
M34801A
MS program,
IMBA
Management
Accounting
Required
3
3
Course Description:
The course is designed to give an introduction to cost and management accounting.
Intended Learning Outcomes:
At the end of this course, successful student will be able to:
－Define managerial accounting and describe its role in the management process.
－Briefly describe some of the major contemporary themes in managerial accounting.
－Understand and explain the concepts of strategic cost management and the value chain.
－Understand the ethical responsibilities of a managerial accountant.
Course Materials:
Introduction to Managerial Accounting, 5th Edition, Brewer, Garrison, Noreen, 2010.
Course References:
Managerial Accounting, 6th ed., Weygandt, Kimmel, Kieso, 2012.
Managerial Accounting, 9th ed., Hilton, 2011.
Managerial Accounting, 12th ed., Garrison, 2008.
Topic #
Topic
1
Managerial Accounting and Cost Concepts
2
System Design：Job－Order Costing
3
System Design：Activity－Based Costing
4
System Design：Activity－Based Costing
5
System Design：Process Costing
6
System Design：Process Costing
7
Cost Behavior：Analysis and Use
8
Cost Behavior：Analysis and Use
9
Midterm Exam
10
Cost－Volume－Profit Relationships
11
Profit Planning
12
Profit Planning
13
Flexible Budgets and Performance Analysis
14
Flexible Budgets and Performance Analysis
15
Standard Costs
16
Standard Costs
17
Presentation
18
Final Exam