NATIONAL UNIVERSITY OF SINGAPORE
NUS Business School
Department of Accounting
ACC2002 - Managerial Accounting
Lecturers
Dr. Yan Li
Office:
Telephone:
Email:
Session:
(Lecturer and Course Coordinator)
BIZ 1 07-29
6516-8227
bizly@nus.edu.sg
Semester I, 2010/11 (Lecture B1: LT16, 12.00 noon – 2.00 p.m., Tuesday)
Course Objective and Scope
This course is an introduction to managerial accounting. It is designed to make both
prospective accountants and those interested in other areas of management aware of the
roles that accounting plays within organizations. The course focuses primarily on the use
of accounting information internally by managers in managing an organization, both forprofit and not-for-profit, and including the manufacturing, merchandising, and services
sectors. The course emphasizes the links between accounting information and
management activities such as strategic and operational decision making, financial
planning and control, organizational design, and performance evaluation.
At the conclusion of the course, students should be familiar with the basic terminology,
concepts, and techniques of managerial accounting, be able to utilize them in managerial
problem solving, and be able to critically evaluate managerial accounting data and reports.
Assessment Methods
Tutorial class presentation and participation 20%
Mid-term test
30%
Final examination
50%
Recommended Text
Required: Managerial Accounting: Creating Value in a Dynamic Business
Environment (8th International Edition, 2008) by Ronald W. Hilton
(Scarborough: McGraw-Hill Education).
Key Reference: Cost Management (4th International Edition, 2008) by Ronald W.
Hilton, Michael W. Maher, and Frank H. Selto (Scarborough: McGraw-Hill
Education).
NATIONAL UNIVERSITY OF SINGAPORE
NUS Business School
Department of Accounting
ACC2002 - Managerial Accounting (Lecture Schedule)
Lecture 1 (Tuesday 10 August)
Introduction to Managerial Accounting, Basic Cost Management Concepts
Lecture 2 (Tuesday 17 August)
Cost Accumulation for Job-Shop and Batch Production Operations
Lecture 3 (Tuesday 24 August)
Process-Costing Systems
Lecture 4 (Tuesday 31 August)
Allocation of Support Activity Costs and Joint Costs
Lecture 5 (Tuesday 7 September)
Activity-Based Costing and Management
Lecture 6 (Tuesday 14 September)
Cost Estimation and Cost-Volume-Price Analysis
RECESS: (Saturday, 18 September to Sunday, 26 September)
Mid-term Test
a) Date
b) Venue
c) Time
Monday, 27 September 2010
MPSH1
6.30 p.m. - 7.30 p.m.
Lecture 7 (Tuesday 28 September)
Profit Planning and Activity-Based Budgeting
Lecture 8 (Tuesday 5 October)
Standard Costing, Operational Performance Measures, and the Balanced Scorecard
Lecture 9 (Tuesday 12 October)
Flexible Budgets and the Management of Overheads and Support Activity Costs
Lecture 10 (Tuesday 19 October)
Responsibility-Accounting, Investment Centres and Transfer Pricing
Lecture 11 (Tuesday 26 October)
Decision Making: Relevant Costs and Benefits
Lecture 12 (Tuesday 2 November)
Other Issues in Decision Making, and Course Review (if time permits)