管理会计-教学大纲
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源-于-网-络-收-集 Management Accounting
Module syllabus
Unit Name: Management Accounting
Unit Code: ACCT 103
Credits: 3
1. Unit description
This course tends to train the students for fundamental skills in management
accounting, accompanies with the applications in management decision making,
devising planning and performance management. You will be expected to develop
the expertise in financial reporting and control to assist management in the
formulation and implementation of an organization's strategy
On the completion of the course, you will become familiar with the basic
terminology of management accounting. You will be exposed to the contemporary
enterprises management accounting practice to enhance the problems-solving
ability.
On successful completion of the module, learners will be able to:
Explain the key theories of Management accounting, such as cost-volume-profit
analysis, performance evaluation, etc.
Apply the basic theories of management accounting to solve the practical
problems of enterprises differentiation analysis and product pricing in particular.
Be familiar with the modeling the organization's costs based on the relationship
between the inputs and outputs of the resources involved in the production of
products and services it provides.
Use inductive and deductive reasoning about past and future outcomes for
continuous optimization efforts in management.
2. Pre-requisite units and assumed knowledge ====Word行业资料分享--可编辑版本--双击可删====
源-于-网-络-收-集 The courses of Principles of Accounting and Cost Accounting
3. Learning outcomes
Learning outcome 1
Explain the basic knowledge about the management accounting.
ASSESSMENT CRITERIA:
a. Classify costs as variable costs, fixed costs, and mixed costs
b. Compute the contribution margin, the contribution margin ratio, and the unit
contribution margin.
c. Determine the break-even point and sales pitch necessary to achieve a target profit.
Learning outcome 2
Make tactical decisions and determine the selling price of a product for a manufacturing
company
ASSESSMENT CRITERIA:
a. Make tactical decisions for a manufacturing company in a variety of business
situations.
b. Determine the selling price of a product, using the concept of total costs, product
costs, and variable costs.
c. Compute the relative profitability of products in bottleneck production processes.
Learning outcome 3
Prepare master budget and responsibility accounting report for a manufacturing
company .
ASSESSMENT CRITERIA:
a. Prepare the basic income statement budgets for a manufacturing company.
b. Prepare balance sheet budgets for a manufacturing company. ====Word行业资料分享--可编辑版本--双击可删====
源-于-网-络-收-集 c. Compute and interpret direct materials variances, direct labor variances, factory
overhead controllable and volume variances.
d. Compute and interpret the rate of return on investment, the residual income, and the
balanced scorecard for an investment center.
4. Teaching methods
Lectures, discussions, case study, presentations, etc.
5. Weight of final grade
Grades will be assigned on the basis of the following percentages:
Attendance 10
Attitude, class activities, & participation 10
Assignments and Quizzes (Learning outcome 1,3) 40
Presentations (Learning outcome 2) 40
Total 100
6. Grading
The University has had a uniform grading policy based on 100-point scale. The
conversion of 100-point grades into A-F scale is as follows.
100-90 = A; 89-80 = B; 79-70 = C; 69-60 = D; 59-50 = F.
7. Policies
Attendance Policy
Attendance in class is mandatory for all students enrolled in the course. Any
excused absence must be discussed directly with the teacher. Being late to class
within 15 minutes will be recorded as 1 LATE and being late over 15 minutes will be
recorded as 1 ABSENCE. 3 LATES equal to 1 ABSENCE. 20% absences of the total ====Word行业资料分享--可编辑版本--双击可删====
源-于-网-络-收-集 teaching hours will cause an F (a failing grade) directly. However, students are still
welcome to continue to attend class. F students have no right to drop this course
anymore. Each unexcused absence will result in the lowering of the attendance
grade by 1 point. Each excused absence will result in the lowering of the attendance
grade by 0.5 point.
Participation Policy
Students should participate in their chosen classes actively and effectively. The
Participation Grade is related to the Attendance Grade. Students’ final attendance
grade is the maximum of their participation grade.
Participation grade will be based on a variety of factors including, but not limited to
taking part in class discussions and activities, completing assignments, being able to
