This course emphasizes the introduction of concepts in cost and managerial accounting and covers the introduction to the principles of cost allocation, ABC, ABM, balanced scorecard and incentive systems in more depth. Throughout the course, we will combine lecture, and interactive discussions to acquaint you with the theory of management accounting and help you to understand how management accounting systems assist firms to improve operating performance.
Datar, S. M., and M. V. Rajan. 2018. Horngren’s Cost Accounting: A Managerial Emphasis (16th Ed). Pearson Education Limited.
|
Week |
Date |
Topics |
|
1 |
9/10 |
Introduction |
|
2 |
9/17 |
An Introduction to Cost Terms and Purposes |
|
3 |
9/24 |
Cost-Volume-profit Analysis |
|
4 |
10/1 |
Quiz #1/ Job Costing ( I ) |
|
5 |
10/8 |
Job Costing ( II ) |
|
6 |
10/15 |
Activity-Based Costing and Management ( I ) |
|
7 |
10/22 |
Quiz #2/ Activity-Based Costing and Management ( II ) |
|
8 |
10/29 |
Master Budget and Responsibility Accounting ( I ) |
|
9 |
11/5 |
Midterm Exam |
|
10 |
11/12 |
Master Budget and Responsibility Accounting ( II ) |
|
11 |
11/19 |
Flexible Budgets, Direct-Cost Variances, and Management Control |
|
12 |
11/26 |
Flexible Budgets, Overhead Variances, and Management Control ( I ) |
|
13 |
12/3 |
Quiz #3/ Flexible Budgets, Overhead Variances, and Management Control ( II ) |
|
14 |
12/10 |
Inventory Costing and Capacity Analysis ( I ) |
|
15 |
12/17 |
Inventory Costing and Capacity Analysis ( II ) |
|
16 |
12/24 |
Quiz #4/ Determine How Costs Behave ( I ) |
|
17 |
12/31 |
Determine How Costs Behave ( II ) |
|
18 |
1/7 |
Final Exam |
