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Quarter 1 2017

Unit Guide

QUARTER 1 2017

About Managerial Accounting

Below is a list of contacts for this unit. Please liaise directly with your unit instructor regarding
appropriate consultation times. It is usually best to make contact with the staff via email.

Unit Instructor

Nguyen Phong Nguyen

Nhi Tran

Student Advisor

17 Pham Ngoc Thach Street, District 3, HCMC

Phone: 08 54465555


Unit overview
This unit provides business students with an appreciation of management accounting concepts
related to the management functions of planning, control, and decision making. Students are
introduced to the application of management accounting tools for business decision making,
budgetary control and cost management, as well as performance evaluation.

ACC201 Principles of Accounting

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Assessment information
Learning outcomes
Learning outcomes for the unit are outlined below. Upon completion of this unit, students will
be able to:


Understand basic knowledge regarding managerial accounting and the

relationship between managerial accounting and management processes


Understand costs and cost behavior within the context of business



Understand how Cost Volume Profit relationships can be used to make

business decisions


Understand and use managerial accounting information in various managerial

tasks, including profit planning, flexible budgets, differential analysis, variance
analysis, performance measurement and activity -based costing


Understand the importance of ethical behaviour of managerial accounting and

make decisions in an ethical manner


Develop independent research and teamwork skills that can be used in real
business environments

Assessment summary




Mid-term exam (Individual)
Due: Session 11
Group assignment (Group)
Due: Session 19
Final exam (Individual)
Due: TBA





LO 1-5


LO 1-6


LO 1-6


Final marks and grades are subject to confirmation by the School Assessment Committees
which may scale, modify or otherwise amend the marks and grades for the unit, as may be
required by University policies.

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Note: To successfully complete this unit, students must:

Achieve a minimum of 50 marks;

Complete all assessment items; and

Attend 80 per cent of class time (minimum 16 sessions). See attendance requirements in
the section of class policies and rules below.

Assessment 1: Mid-term exam (Individual) (25%)

Due: Session 11
Length: 90 minutes

The mid-term exam covers materials from sessions 1 to 10. This is a closed-book exam, which
will include multiple-choice questions of 100%.

Marking criteria and standards

The exam contains 50 multiple-choice questions (2 marks/each).

Assessment 2: Group assignment (25%)

Due: Session 19
Length: 4,000 words

Students are randomly allocated into groups of 5 and complete 5 independent problems to
demonstrate their ability to ethically use accounting information for planning, control and
decision making.

Marking criteria and standards

The group assignment contains 5 independent problems covering different management
accounting topics.

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Assessment 3: Final exam (Individual) (50%)

Due: TBA
Length: 120 minutes

The final exam covers all the materials. This is a closed-book exam, which will include
multiple-choice questions of 50% and essay questions of 50%.

Marking criteria and standards

The exam contains 30 multiple-choice questions and 2 essay questions. Total is 100 marks.

General submission requirements

Assignment cover sheet
All assignments are to be submitted with an Assignment Cover Sheet. Group assignments are
to be submitted with a Group Assignment Cover Sheet as well as a Peer Evaluation Form. Noncontributing team members can sometimes be an issue with group -work structured assessment.
Individual student group work scores may be adjusted as a result of peer dissatisfaction with a
particular students contribution to group work assignments, as reflected in submissions of the
evaluation form.

Note: Assignment cover sheets and the evaluation form can be located on E-learning
system ( Students are to keep a copy of all assignments submitted
for marking.

Submission style and method

A professional standard of presentation is expected for all assignments. Assignments should
be typed, one and a half spaced, on A4 paper. Use a simple clear format, suitable for a
report to senior management in a commercial organisation.

All assignments are required to be submitted electronically via E-learning system

( by 11:55 PM on the due date AND in hard copies to the unit
coordinator by the due date. The title of assignment submitted via E -learning system shall be
as follows: Student name_Unitname_Name of Assignment.

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Late assignment and make-up policy

Coursework and assignments are expected to be completed with in the stated time frame. No
late assignments will be accepted unless prior authorisation granted by the coordinator. In
case such an authorisation is not granted, grade deduction will be applied. The coordinator
may decide not to accept assignments that are not submitted within 3 days after the
assignment due date. However, if there are extenuating or unforeseen circumstances, an
exception may be granted at the discretion of the unit coordinator and based on a Special
Consideration Application for assessment task extension.

All quizzes, the mid-term test, group assignment and final exam must be taken on the
assigned dates. If there are extenuating or unforeseen circumstances, the unit coordinator
must be contacted prior to the quiz, mid-term, group assignment or final exam dates to
authorize a make-up if required. No make-up quiz or exam will be accepted unless a prior
approval granted by the unit coordinator based on a Special Consideration Application for a
supplementary examination

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Teaching activities
Schedule of activities





Managerial accounting: an overview

Required textbook: Chapter 1

Basic cost concepts and classifications

Required textbook: Chapter 2

Basic cost concepts and classifications (contd)

Required textbook: Chapter 2

Cost Volume Profit analysis

Required textbook: Chapter 4

Cost Volume Profit analysis (contd)

Required textbook: Chapter 4

Cost Volume Profit analysis (contd)

Required textbook: Chapter 4


Differential Analysis: The key to decision

Differential Analysis: The key to decision
making (contd)

Required textbook: Chapter 14

Required textbook: Chapter 14

Master budgeting

Required textbook: Chapter 10


Master budgeting (contd)

Required textbook: Chapter 10


Mid-Term Exam and review


Flexible budgets and performance analysis

Required textbook: Chapter 11


Standard costs and variances

Required textbook: Chapter 12


Standard costs and variances

Required textbook: Chapter 12



Performance measurement in Decentralized

Performance measurement in Decentralized
organizations (contd)

Required textbook: Chapter 13

Required textbook: Chapter 13


Activity-based costing

Required textbook: Chapter 7


Activity-based costing (contd)

Required textbook: Chapter 7


Group Work Assignment


Revision for Final Exam


Final Exam

All chapters

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Tutorials following the lecture in each session provide students the opportunity to apply and
share knowledge by doing a variety of in-class activities individually or in group such as
exercises, discussion, and presentation. These activities focus on demonstrating your skills
and help you build your ability to achieve the learning outcomes for this unit.

Tutorial questions/exercises will be provided in class. You will be expected to have completed
specific reading and exercises from the textbook and other required materials prior to
attending each lecture and tutorial class. If you have not prepared adequately, you will not get
the full benefit from this learning opportunity.

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Learning resources
List of readings

Garrison, Noreen, Brewer, Cheng and Yuen (2015), Managerial Accounting: Asia


Global Edition, 2nd edition, Mc-Graw Hill


Not Applicable

Online resources
Username: UEHCMC2010
Password: thuvien0810


Referencing requirements
Student assignments are to contain original content created by the students. Assignments will
be rejected if they include plagiarised content or contain excessive amounts of quoted/cited
material and minimal original content. Students will receive a grade of ZERO (0%) for any
assignments rejected for this reason. Written assignments WILL BE RANDOMLY checked by
the lecturer with, an online plagiarism -checking tool.

Furthermore, your reference to support your statements must be from a reliable source, such
as textbooks, additional reading materials, and reference books. However, many websites are
not reliable sources. Examples are,, and If you are not sure
if a reference is acceptable or not, please contact the l ecturer.

The Publication Manual of the American Psychological Association (APA) 6th ed ., will serve as
the primary reference materials for all students. Therefore, all papers must be submitted in
APA format. The mechanics of student papers and work will b e evaluated, as well as the
content. It is imperative that guidelines be reviewed before an assignment is begun. It is also
important that the required submission format be followed in compiling the final paper or

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Class Policies and Rules

Attendance requirement
UEH-ISB policy requires students to enter electronic finger print before entering the classes.
Class attendance is compulsory and students should provide reasons for the failure to attend
the class on a particular lecture/workshop session. Students are required to attend a minimum
of 80% of all classes (16 sessions) in order to secure class participation marks. Please let
your lecturer and/or UEH-ISB know if you are unable to attend any session.

Arriving to class late by 15 minutes at the beginning, arriving late by 5 minutes after the break,
or leaving prior to the scheduled end time without the permission of the lecturer will equate to
an absence. Grade reductions for the unit will be assessed when final grades are assigned if
the above absence rule is violated during the unit.

Electronic device use

Cell phones will be turned off or switched to vibrate mode before class starts. No phone calls
or text messaging are allowed inside classroom during class time. Portable listening and/or
music devices may not be operated in the classroom. Headphones and/or ear b uds of any type
may not be worn while in the classroom whether operating or not. Laptop and other electronic
devices are not permitted unless specifically authorised by the lecturer exclusively for note
taking and doing class work. If you are in violation of these policies you will be excused from
class and an absence will be assessed.

Email etiquette
Your teachers receive many emails each day. In order to enable them to respond to your
emails appropriately and in a timely fashion, students are asked to fo llow basic requirements
of professional communication. Firstly, all emails should have a concise and descriptive title,
including the class and name of the unit you are enquiring about as your teacher may be
teaching more than one unit/class. Students need to be clear about the intention of their
emails, use appropriate tone and language, proof -read what is written in the email before
sending it. Students should also allow 3-4 working days for a response before following up. If
the matter is legitimately urgent, you may indicate this in the email subject header but be sure
that the email does require an immediate response before using this strategy. If your email
request is complex and requires a lengthy response it may be probably best to make an
appointment with your teacher to meet in person.

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Student behaviour guidelines

Everyone must behave professionally. Students are expected to demonstrate respect for
teacher and fellow students at all times. Behaviour that is disruptive to a positive learning
environment reported to the teacher will result in a warning on the first instance; the second
instance might result in a failing grade along with expulsion from the course or program.

Students are to be punctual at every class session and group meeting. Homewo rk, readings
and other required assignments must be well prepared and completed as scheduled. Students
must also actively participate in classroom activities and discussions.

Any student caught (1) cheating on an exam, (2) collaborating with others on wor k to be
presented, if contrary to the stated rules of the course, (3) submitting, if contrary to the rules
of the course, work previously submitted in another course, (4) knowingly and intentionally
assisting another student in any of the above actions, in cluding assistance in an arrangement
whereby work, classroom performance, examination, or other activity is submitted or
performed by a person other than the student under whose name the work is submitted or
performed, or (5) plagiarising, may fail the cla ss and be subject to further disciplinary action.
First violation will result in a grade ZERO (0%) for that assignment. Second violation will result
in a failing course grade.

Disability support services

Students with disabilities are advised that accommodations and services are available at UEH ISB. It is the student's responsibility to contact UEH -ISB office and submit appropriate
documentation prior to receiving such services.

Additional information
This unit guide may be revised at the discretion of the Unit Coordinator with approval from
Program Academic Director and School Academic Committee where appropriate.

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