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Date Submitted: 03/04/2012 12:01 PM
ST. JOHN'S UNIVERSITY
THE PETER J. TOBIN COLLEGE OF BUSINESS
Department of Accounting and Taxation
Accounting 622 – Spring2012 Instructor: Yeong Choi, Ph.D., CPA
Advanced Management Accounting Office: Bent Hall 412, Spellman Hall 203, Ext. 4397
E-mail: choiyc@stjohns.edu Office Hour: 14:00-15:00 Tue and by appointment
COURSE DESCRIPTION:
A comprehensive case study approach to management accounting. Emphasis is on planning and control, defining and developing relevant cost information, analysis of variances, responsibility accounting, and budgeting. Case studies on the use of cost systems, cost analysis and allocation such as activity based costing are examined as tools for gathering data to assist management in the decision making.
PREREQUISITES: Accounting 620 or an equivalent course.
OBJECTIVES OF THE COURSE:
Accounting 622 is a comprehensive case study approach to cost planning, analysis and
control. Case studies are applied to:
• The purpose of accounting information—management decisions
• Analyzing cost behavior and its implications for decision making
• Defining and developing relevant cost information
• Product and service costing - cost allocation
• Activity based costing
• Cost/volume/profit analysis
• Budgeting and variance analysis
• Management control systems—monitoring cost, strategic profitability analysis, performance measurement and incentive systems
• Capital budgeting
COURSE MATERIALS:
Required: “Management Control Systems: Performance Measurement, Evaluation and
Incentives” by Kenneth Merchant and Wim van der Stede – 2nd Edition. Pearson
Publishers.
Cases distributed in class by instructor during the semester.
The Wall Street Journal and/or other business publications.
ATTENDANCE POLICY:
This course, as all accounting courses, requires regular classroom attendance. Any absence from class...