Management Accounting: Course Syllabus and Outline

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The University of Hong Kong
Faculty of Business and Economics
School of Business
BUSI0027 Management Accounting I
Course Syllabus and Outline
SEM2, 2011/12 Subclasses C, D, and E

I. COURSE INFORMATION

Lecturer: Dr. Yanling GUAN
Email: ylguan@business.hku.hk
Office: 716, Meng Wah Complex Phone: 2857-8346
Consultation Times: By Appointment

Tutor: Mr. Kelvin Kwok (Subclass C)
Email: hfkwok@hku.hk
Office: 601B, Meng Wah Complex Phone: 2219-4490

Tutor: Ms. Carol Kwok (Subclass D, &E)
Email: carolk@hku.hk
Office: 601B, Meng Wah Complex Phone: 2219-4470

Prerequisite: BUSI1002 Introduction to Accounting

Textbook: K. W. Braun, W. M. Tietz, and W. T. Harrison. 2010. Managerial Accounting (International Edition), 2/E. Pearson-Prentice Hall.

Course materials: Lecture PowerPoint slides and assignment solutions are posted on the course Moodle. Students are required to download these materials for their own reference in the classes after add-drop period. No hard copy of these materials will be distributed in class after add-drop period.

II. COURSE DESCRIPTIONS

This course covers basic topics of management accounting and introduces a business-management approach to the development and use of accounting information. In today’s competitive marketplace, an excellent internal accounting system is essential for organizations to make better decisions. This course covers firms’ internal accounting systems and their use in decision-making, planning and control. Major topics include cost classification, cost behavior, cost-volume-profit analysis, costing, budgeting and variance analysis, and decision-making.

III. COURSE OBJECTIVES

1. Provide students with basic concepts of management accounting and demonstrate the usefulness of internal accounting system; 2. Provide students with the capability to apply knowledge in decision-making scenarios; 3. Inculcate professionalism;

4. Develop students’ communication skills.

IV. INTENDED LEARNING OUTCOMES (ILOs)

On completion of this course, students will be able to:

ILO1. Explain cost management concepts, product costing techniques, and planning & control systems; ILO2. Use relevant information for making decisions;
ILO3. Prepare a master budget and a flexible budget, compare the budgets with actual results, analyze and interpret variances; ILO4. Apply Management Accountants’ Codes of Ethics to resolve an ethical situation; ILO5. Develop verbal and writing communication skills.

V. ALIGNMENTS OF PROGRAM AND COURSE ILOs

|Program ILOs |Course ILOs | |1. Acquisition and internalization of knowledge of accounting, business and economics |ILO 1 & 2 | |2. Application and integration of knowledge |ILO 3 & 4 | |3. Inculcating professionalism and leadership |ILO 4 & 5 | |5. Mastering communication skills |ILO 5 |

VI. TEACHING AND LEARNING ACTIVITIES (TLAs)

TLA1. Situation: Interactive lectures

Basic knowledge of cost accounting and management accounting is presented with PowerPoint slides.

• In-class exercises: basic concepts and techniques are illustrated using examples. These exercises help students follow the lecturer closely and actively. • In-class discussions: sometimes discussion questions are raised by the lecturer. Students are encouraged to participate in discussions and share opinions with their peers. • Video clips are shown for selected topics followed by in-class discussion so that students can apply basic concepts and techniques to specific real-world scenarios. • Concept map: at the end of some...
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