Introductory Management Accounting Course at the Chinese

15 Jan 2022 THE CHINESE UNIVERSITY OF HONG KONG School of Accountancy ACCT 2121-Introductory Management Accounting SectionsD, F and J (2ndTerm, 2022-2023:10 January 2023 Tue-21 April 2023 Fri) INSTRUCTOR Dr. Ya (Bella) KANG Office:Room 1018, 10/F, Cheng Yu Tung Building (CYT); 12 Chak Cheung Street Phone:3943 7835 E-mail:[email protected] Blackboard:http://blackboard.cuhk.edu.hk Office time:Tuesday, 15:00 pm-17:00 pm, or by appointment TEACHING ASSISTANT Miss Yang Qiu Office:PhD Office, 10/F, Cheng Yu Tung Building (CYT); 12 Chak Cheung Street E-mail:[email protected] Office time:Via email, or face-to-face meeting by appointment via email COURSE OBJECTIVE This course is an introduction to management accounting. It is designed to provide students the concepts and techniques of management accounting, with the emphasis on the uses of management accounting information by managers in planning, controlling, and decisions making. The course emphasizes the links between accounting information and management activities such as operational decision making, financial planning and control. Major topics will include costing systems, activity-based costing, cost-volume-profit analysis, budgeting, standard costing and relevant costs for decision making. The classes will be a combination of lectures and discussions of problems.Most of the concepts and techniques taught in this course are best illustrated and learned through problem solving.Therefore, we will analyze problems during class.In addition to attending the classes, reading the relevant chapter of the textbook before coming to class will be vitally helpful for students to understand the lectures. Prerequisite: ACCT2111. LEARNING OUTCOMES After completing this course, students should be able to: (1)Master the management accounting concepts and apply the knowledge to manufacturing, merchandising and service companies. (2)Use the information from management accounting systems to improve the competitiveness of the companies in operational excellence, product leadership, and customer service. (3)Develop analytical skills and ability to solve problems that they will need to succeed in a business environment. (4)Learn how to study and manage their own tasks that will help them acquire further knowledge on their own.