NATIONAL ECONOMICS UNIVERSITY SOCIALIST REPUBLIC OF VIETNAM

SCHOOL OF ADVANCED EDUCATIONAL PROGRAMS Independence – Freedom – Happiness

DETAILED SYLLABUS

1. GENERAL INFORMATION
Title: MANAGERIAL ACCOUNTING
Course number: ACCT202
Specialization Compulsory Course
Units: 3 credits
- Theoretical hours: 30
- Practical hours: 15
Prerequisite: ACCT 201
Class: Advanced Accounting, Intake 61
Program: Advanced Educational Program

2. LECTURER’S INFORMATION
Full name: Phạm Thị Thủy Tittle: Senior Lecturer
Address: Room 1114, Building A1 Phone number: 0904680719
Email: thuypt@neu.edu.vn
Faculty/ Institute: School of Accounting and Auditing

3. COURSE DESCRIPTIONS
The course will introduce select managerial accounting topics, including the use and
reporting of accounting data for managerial planning, cost control, and decision making
purposes.
Main topics will be covered as follows:
1. Introduction to Managerial Accounting
2. Job Order Costing
3. Activity-Based Costing
4. Cost-Volume-Profit
5. Cost-Volume-Profit Analysis: Additional Issues
6. Incremental Analysis
7. Pricing
8. Budgetary Planning
9. Budgetary Control and Responsibility

4. LEARNING RESOURCES:
4.1.Textbooks:
Jerry J.Weygandt, Paul D. Kimmel, Donal E.Kieso (2017). Managerial Accounting – Tool for
Business Decision Making (8th edition). Wiley

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4.2. Reference books:
Nguyen Ngoc Quang (2013). Management Accounting (in Vietnamese). Hanoi. National
Economics University Publishing House.
NEU’s eBooks and documents at http://lic.neu.edu.vn:2048/menu: Emerald Insight, IG Publishing
eBook and ProQuest Central

5. COURSE GOALS
With the above topics, the goals, outcomes and level of competences are presented below:

Program
Course Learning Level of
Goal Description
Goals Outcomes competence
(PLO)
[1] [2] [3] [4]
Understand the role of accounting information in 1.1;
management decision making and how
G1 1.2 II
management accounting contribute to business
strategy development
Understand and apply cost accumulation systems in 1.2;
G2 inventory valuation and income determination II
1.3
Understand and apply profit planning tools such as 1.2;
G3 cost-volume-profit analysis and budgeting. III
1.3

6. COURSE LEARNING OUTCOMES (CLO)

Course Level of
CLO Descriptions
goals competence
[1] [2] [3] [4]
Identify the feature of managerial accounting and
CLO 1.1 II
the functions of management
CLO 1.2 Describe the classes of manufacturing cost II

G1
Explain the principal differences between the
CLO 1.3 financial statements of a manufacturer and those of III
a merchandiser

CLO 2.1 Understand how to apply job-costing systems II

Understand how to apply activity - based costing
CLO 2.2 II
G2 systems

Identify the difference between traditional costing

CLO 2.3 III
and activity-based costing

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 CLO 3.1 Understand basic CVP concepts II
Understand how to apply CVP analysis for both
CLO 3.2 III
single and multiple products
Describe the management’s decision- making
CLO 3.3 II
G3 process and incremental analysis
CLO 3.4 Apply incremental analysis in making decisions III
CLO 3.5 Understand how to determine a product price III
Understand the role of budgetary planning and
CLO 3.6 III
control
Identify the components of the master budget and
CLO 3.7 III
how to prepare them
Understand why and how to develop the flexible
CLO 3.8
budget reports

7. COURSE ASSESSMENT

Assessment Assessment Percentage

Description Time CLO
methods indicators (%)

[1] [2] [3] [4] [5] [6]

Attendance
points
Class participation points &
Every
Class will be based on general Times of
teaching 10%
Participation class attendance and answers and
session
contribution in class. questions in
the class.

CLO 1.1
The test time is 60 minutes
CLO 1.2
in the form of multiple –
choice questions. CLO1.3
Multiple –
The students are Week 4 & CLO 2.1
Test choice 2 x 20%
responsible for all of the Week 8 CLO 2.2
questions
materials covered in the CLO 2.3
course up through the date CLO 3.1
of the test
CLO 3.2
Final Exam Final exam of 90 minutes University CLO 3.1 Multiple – 50%
with Multiple – choice or schedule CLO 3.2 choice or
True/False questions and True/False
CLO 3.3
problem solving.The exam and
CLO 3.4
will be cumulative with an Problem
emphasis on topics after the CLO 3.5 solving
Test. Make-up exams will CLO 3.6 questions
not be offered.
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 CLO 3.7
CLO 3.8

8. LESSON PLAN
(Any changes on the schedule WILL BE announced in the class, email and on TURNITIN in
advance)
Learning and teaching activities Assessment
Class Topics CLO
methods
[1] [2] [3] [4] [5]
Lecture and discussion: chapter 1
CLO 1.1 Class
E1-5, E1-6, E1-13, E1-16, P1-4A, P1-
#1 Chapter 1: CLO 1.2 5A Participation
Managerial Watch Video: Case Pizza Hut
Accounting CLO 1.3 Questions &
http://video.wileyaccountingupdates.com/
2011/08/18/managerial-accounting-today/ discussion

Lecture and discussion: chapter 2

Class
Chapter 2: E2-5, E2-7, P2-1A, P2-4A, P2-5A
CLO 2.1 Participation
Job-Order Watch Video: Case Toronto Film
#2 Costing CLO 2.3 Questions &
Festival
http://video.wileyaccountingupdates.com/ discussion
2011/08/23/job-order-costing/
Lecture and discussion: chapter 4
Chapter 4: Class
E4-1, E4-7, E4-9, E4-11, E4-14, P4-1A
Activity- CLO 2.2 Participation
#3 Based Watch video: Case Precor
CLO 2.3 Questions &
Costing http://video.wileyaccountingupdates.co discussion
m/2011/06/15/activity-based-costing/
Review: Chapter 1, 2, 4
Test 1 Test
#4 Questions & answers
Lecture and discussion: chapter 5
Chapter 5: Class
CLO 3.1 Watching video: Southwest Airlines
Cost- http://video.wileyaccountingupdates.co Participation
#5 CLO 3.2
Volume- m/2011/03/09/cost-behavior-and-cost- Questions &
Profit volume-profit-analysis/ discussion
E 5-5, E5-11, E5-16, P5-2A

Chapter 6:
Lecture and discussion: chapter 6
Cost- Class
Volume- Watching video: Whole Food
CLO 3.1 Participation
#6 Profit http://video.wileyaccountingupdates.com/
Analysis: CLO 3.2 2011/08/23/cost-volume-profit- Questions &
Additional calculations/ discussion
Issues E6-5, E6-10, E6-15, E6-18, P6-4A

#7 Chapter 7: CLO 3.3 Class

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 Lecture and discussion: chapter 7
Participation
Watch video: Method
Incremental CLO 3.4
http://video.wileyaccountingupdates.com/ Questions &
Analysis
2011/03/29/incremental-analysis-and- discussion
managements-decision-making-process/
E7-3, E7-6, E7-10, E7-16, P7-4A
Review: Chapter 5,6,7 Test
#8 Test 2
Questions & answers
Lecture and discussion: chapter 8 Class
Participation
Watch video: Zappos.com
Chapter 8: http://video.wileyaccountingupdates.co Questions &
#9 CLO 3.5
Pricing
m/2011/01/07/pricing/ discussion
E8-2, E8-5, E8-8, E8-10, E8-15, E8-18,
P8-2A, P8-3A, P8-7A
Lecture and discussion: chapter 9 Class
Participation
Watch video: Babycakes
Chapter 9: CLO 3.6
# 10 Budgetary http://video.wileyaccountingupdates.c Questions &
Planning CLO 3.7 om/2010/11/02/test-video/ discussion
E9-8, E9-9, E9-15, E9-20, E9-21, P9-
4A, P9-5A
Lecture and discussion: chapter 10
Chapter 10: Watch video: Tribeca Grand Class
Budgetary CLO 3.6 Participation
http://video.wileyaccountingupdates.co
# 11 Control and Questions &
Responsibility CLO 3.8 m/2010/11/02/budgetary-control-and-
discussion
responsibility-accounting/
E10-9, E10-10, E10-17, CT10-1
CLO 1.2
CLO 2.1
CLO 3.1
CLO 3.2 Class
CLO 3.3 Review Participation
Prepare for
# 12 Questions &
final exam CLO 3.4 Questions & answers
discussion
CLO 3.5
CLO 3.6
CLO 3.7
CLO 3.8

9. COURSE REQUIREMENT & EXPECTATION

9.1. Instructional approach
- Students are the key of class. They are expected to be active in classes by attending classes,
participating in discussions, raising and answering questions.

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- Accounting requires a lot of practices. The homework problems are selected to ensure that
students get to practice problems which will help them understand the concepts they learn in the
lectures.
- E-mail account: Important announcements will be emailed to students. Students are also welcome
to email instructor anytime during the semester for any questions related to the course.

9.2.Assessment and grading policy:

No. Criteria Score Weight Score composition
1 Participation A 10% 10%A (1)
2 Test 1 B 20% 20%B (2)
3 Test 2 C 20% 20%C (3)
4 Final exam D 50% 50%D (4)
Weighted score (1)+(2)+(3) +(4)

9.3. Policy on Classroom Behavior

 All cell phones & other electronic devices must be put on vibrate or turned off during class.
 Students are responsible for what transpired if they miss a class. It is the student’s
responsibility to contact the lecturer or a classmate to determine what was missed.
 Talking and other disruptive behavior are not permitted while classes are in session.
9.4. Academic Integrity
 Students must do ORIGINAL work for all assignments
 Cheating on any exam will result in an automatic failing grade for the course.

10. DATED: ……………………..

SCHOOL OF ADVANCED FACULTY LECTURER
EDUCATIONAL PROGRAMS