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Management Accounting: Course Syllabus and Outline

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Management Accounting: Course Syllabus and Outline
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

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