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THE CHINESE UNIVERSITY OF HONG KONG

SCHOOL OF ACCOUNTANCY

ACCT5120A/B/C

COST AND MANAGEMENT ACCOUNTING

Term 1, 2012-2013

I. Course Information

Course Instructor: Dr. Joyce L. Wang (王凌華)

Office: Room 1037, Cheng Yu Tong Building

Phone: 3943 1692 (office)

Email: wanglinghua@cuhk.edu.hk

Office Hours: by appointment

Teaching Assistant: Mr. Cliff S. K. Lee (李少強)

Office: Room 1049, Cheng Yu Tong Building

Phone: 3943 7644

E-mail: cliffl@baf.msmail.cuhk.edu.hk

Textbook:

Anthony A. Atkinson/Robert S. Kaplan/Ella Mae Matsumura/S. Mark Young “Management Accounting – Information for Decision Making and Strategy Execution”, 6th Edition. Pearson Education, Inc.

Reference book:

Charles T. Horngren/Srikant M. Datar/Madhav Rajan/ “Cost Accounting – A Managerial Emphasis”, 14th Edition. Pearson Education, Inc.

II. Course Description and Objectives

To be a successful corporate accountant or business manager, you need to know how to use accounting information to do planning, controlling and evaluating. This course covers basic topics of management accounting and introduces a business-management approach to the development and use of accounting information. Major topics include cost classification, cost behavior, cost-volume-profit analysis, product costing, short-term decision-making, pricing decisions, measuring and managing customer relationship, measuring and managing process performance, budget and variances, the Balanced Scorecard and financial control. The objectives of this course are to:

1. provide students with basic concepts of management accounting;

2. build students’ capability to apply management accounting knowledge in decision-making;

3. improve students’ presentation skill and ability to work collaboratively.

III. Intended Learning Outcomes (ILOs)

On completion of this course, students will be able to:

ILO1. understand basic cost concepts and product costing techniques;

ILO2. apply relevant accounting information for...