Course title: Management Accounting
Code:
Credit:
Teaching Hours: 48 hours in total

Overview

Management accounting is an essential tool that enhances a manager’s ability to make effective economic decisions. This course describes both theory and practice that allow students to learn how to produce information that is useful to day-to day decision making as well as involve in the decision making process. The philosophy of this course includes introducing concepts and principles early, then revisit them at more complex levels as students gain understanding, and provide appropriate real-life examples at each stage.
 

Aims and Objectives
This course covers the entitle textbook (14 chapters). After completing this course, students should be able to

(1) understand all the basic concepts in management accounting such as cost allocation and budgeting

(2) gain knowledge concerning basic day-today decision-making issues such as outsourcing and pricing

(3)apply management accounting techniques to produce information that is useful to managerial decision making

(4) perform economic analysis such as performance evaluation and sensitivity analysis

Textbook
Introduction to Management Accounting, by Horngren, Sundern, Stratton, Burgstahler and Schatzberg

Teaching Methodology
This course will be taught applying a range of methods shown as follows:
1. lectures
2. class participation
3. class debates

Evaluation
Class participation 10%
Take-home Assignments 20% (two assignments, 10% for each)
Class debate 10%
Final exam 60%
Total 100%