Cost and Management Accounting teaching plan 2017

Cost and Management Accounting teaching plan 2017


TEACHING SCHEDULE

Session
Date
Topic
Chapter/others
Exercise
1
6/9 (Wed)
Course introduction
·       The Accountant’s Role and Design of Management Accounting Systems
·       Cost Terms and Purposes

1, 2
FB resource on cost terms
Ch 1 (16,24,30)

Ch 2 (18,28,34,35,36)
2
13/9 (Wed)
·       Cost Behavior and Cost-Volume-Profit Analysis
10, 3,

FB resource (short-term decision making)
FB resource on learning curve; especially study this doc.
Note on determining cost behaviors
Ch 10 (18,23,35,36)
Ch 3 (31,38,40,43,46)
3
20/9 (Wed)
·       Job Costing and Activity-Based Costing
4,5
FB resource on job-costing
FB resource on activity-based costing
FB resource on overhead accounting
Ch 4 (16,18,26,27,34)
Ch 5 (16,35,37)
4
27/9 (Wed)
·       Inventory Costing
9 (p.350-365)
FB resource on inventory costing
FB resource on variable and absorption costing
Ch 9 (16,20)
5
8/10 (Sun)
·       Master Budget & Responsibility Accounting
6
FB resource on budgeting
FB resource on responsibility accounting
Ch 6 (20,21,24,30,35,38)
6
15/10 (Sun)
·       Mid-term exam


6
15/10 (Sun)
·       Strategy, Balanced Scorecard and quality management
12 (p.494-509), 19 (p.692-702)
FB resource on balanced scorecard
FB resource on accounting for quality
Ch 12 (22,26,34),
Ch 19 (17,18,20)
7
22/10 (Sun)
·       Flexible Budgets, Direct and Overhead Cost Variances
7, 8
FB resource on budgeting
FB resource on variance analysis
Ch 7 (18,24,31,33)
Ch 8 (16,18,19,22,29,30)
8
5/11 (Sun)
·       Decision Making, Pricing Decisions and Cost Management
11, 13
FB resource on short-term decision-making
FB resource on target pricing
Ch 11(20,28,29,37,41),
Ch 13(19,21,26,28,30)
9
12/11 (Sun)
·       Transfer Pricing and Management Control Systems
22
FB resource on transfer pricing
FB page on management control system
Ch 22 (17,19,22,29)
10
19/11 (Sun)
·       Performance Measurement
23
FB page on moral hazard
FB page on performance management
Ch 23 (18,22,24,25,31)
11
26/11 (Sun)
l   Course review and revision



3/12 (Sun)
Final exam




e-resource: Relevant FB pages
Course info doc.
Group assignment details
Cost & Mgt Accounting e-resources

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