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Sysu
Lingnan (University) College, Sun Yat-sen University

Managerial Accounting
Course Syllabus
Department: Managerial Accounting Program: Undergraduate
Nature: Elective Level: Upper Division
Semester Offered: 10 Credits: 3
Pre-requisites: Financial Accounting , Statistics for Business and Economics
Course packet: http://elearning.sysu.edu.cn Moderator: FU Qing Classroom: L308
Office: Admin 418 Meeting time: Wednesday 14:25~17:00
Office hours: Tuesday 2~4pm Phone: +86-20-8411186

Email: lnsfuq@mail.sysu.edu.cn Tutor’s name: Tutor’s phone:
Tutor’s email: Tutor’s office hours:
Tutorial Information Classroom
Meeting time: Written on: 10 July 2012 I. Course Description
This course introduces participants to the use of accounting information by managers for (i) decision making and, (ii) performance evaluation and control. Topics covered will enable students to analyze and interpret both historical and estimated data used by managers to conduct daily operations, plan future operations and develop overall business strategies. The course should be useful for those who intend to work as management consultant and in general, for those who will become managers or entrepreneurs.
II. Course Objectives
1. Correctly use the concepts and vocabulary of cost classification and cost management.
2. Organize, use and communicate accounting information effectively for planning and control, decision-making, performance evaluation, and reporting purposes.
3. Employ these management accounting concepts to enhance organizational operations and strategies.
III. Course Learning Outcomes (CLOs):
On completion of this course, students should be able to:

1. Students should develop a basic understanding of managerial accounting concepts such as cost‐volume‐profit, budgeting, product costing and cost behaviors.
2. Students should be able to generate and use cost information when making pricing and resource allocation decisions.
3. Students should

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