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
|
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
|
Ch 4 (16,18,26,27,34)
Ch 5 (16,35,37)
|
|
4
|
27/9 (Wed)
|
·
Inventory Costing
|
Ch 9 (16,20)
|
|
5
|
8/10 (Sun)
|
·
Master Budget & 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
|
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
|
Ch 11(20,28,29,37,41),
Ch 13(19,21,26,28,30)
|
|
9
|
12/11 (Sun)
|
·
Transfer Pricing and Management Control Systems
|
Ch 22 (17,19,22,29)
|
|
10
|
19/11 (Sun)
|
· Performance
Measurement
|
Ch 23 (18,22,24,25,31)
|
|
11
|
26/11 (Sun)
|
l Course review and revision
|
||
3/12 (Sun)
|
Final exam
|
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