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 Finance, Intake 63
Program: Advanced Educational Program

2. LECTURER’S INFORMATION
Full name: Nguyễn Thị Thu Liên Tittle: Senior Lecturer
Address: Room 1104, Building A1 Phone number: 0982110278
Email: liennt@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. Cost-Volume-Profit
4. Cost-Volume-Profit Analysis: Additional Issues
5. Incremental Analysis
6. Pricing
7. Budgetary Planning
8. Budgetary Control and Responsibility

4. LEARNING RESOURCES:
4.1.Textbooks:
Jerry J.Weygandt, Paul D. Kimmel, Donal E.Kieso (2018). 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
management decision making and how 4
G1 II
management accounting contribute to business
strategy development
Understand and apply cost accumulation systems in
G2 4 II
inventory valuation and income determination
G3 Understand and apply profit planning tools such as 4 III
cost-volume-profit analysis and budgeting.

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 Prepare cost of goods manufactured schedule II

CLO 2.2 Prepare cost of goods sold for a manufacturer II

G2

CLO 2.3 Apply job-order costing system III

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 CLO 3.1 Understand basic CVP concepts II
Apply CVP analysis for both single and multiple
CLO 3.2 III
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 Apply pricing approaches 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 5 & CLO 2.1
Test choice 2 x 20%
responsible for all of the Week 10 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

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 CLO 3.5
emphasis on topics after the CLO 3.6
solving
Test. Make-up exams will CLO 3.7
questions
not be offered. 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]
CLO 1.1
CLO 1.2 Lecture and discussion: chapter 1 Class
#1 Chapter 1: E1-4, E1-5, E1-6, E1-9, E1-11, E1-12, Participatio
CLO 1.3
Managerial E1-13, E1-16, P1-4A, P1-5A n
Accounting CLO 2.1 Watch Video: Case Pizza Hut
Questions &
CLO 2.2 https://wileyaccountingupdates.com/
video/?p=71 discussion

CLO 1.1
Lecture and discussion: chapter 1 Class
CLO 1.2
#2 Chapter 1: E1-4, E1-5, E1-6, E1-12, E1-13, E1-16, Participatio
Managerial CLO 1.3
P1-4A, P1-5A n
Accounting CLO 2.1 Watch Video: Case Pizza Hut
(cont.) Questions &
CLO 2.2 https://wileyaccountingupdates.com/
video/?p=71 discussion

Lecture and discussion: chapter 2

E2-5, E2-6, E2-7, E2-8, E2-9, E2-10, Class
Chapter 2: P2-1A, P2-4A, P2-5A Participatio
CLO 2.1
Job-Order Watch Video: Case Toronto Film nQuestions
#3 CLO 2.3
Costing Festival &
http:// discussion
video.wileyaccountingupdates.com/
2011/08/23/job-order-costing/
Lecture and discussion: chapter 2
Class
Chapter 2: E2-5, E2-7, P2-1A, P2-4A, P2-5A
Participatio
Job-Order CLO 2.1 Watch Video: Case Toronto Film nQuestions
#4 Costing CLO 2.3 Festival
(cont.) http:// &
video.wileyaccountingupdates.com/ discussion
2011/08/23/job-order-costing/
Test 1 Test
#5

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 Lecture and discussion: chapter 5 Class
Chapter 5: CLO 3.1 Watching video: Southwest Airlines Participatio
Cost- n
#6 CLO 3.2 https://wileyaccountingupdates.com/
Volume-
Profit video/?p=39 Questions &
E 5-5, E5-11, E5-16, P5-2A discussion

Chapter 6: Lecture and discussion: chapter 6 Class

Cost- Participatio
Volume- Watching video: Whole Food
CLO 3.1 n
#7 Profit https://wileyaccountingupdates.com/
Analysis: CLO 3.2 video/?p=80 Questions &
Additional E6-5, E6-10, E6-12, E6-15, E6-18, P6-
discussion
Issues 4A

Class
Participatio
CLO 3.3 Lecture and discussion: chapter 7
Chapter 7: n
#8 Incremental CLO 3.4 Watch video: Method
Analysis https://wileyaccountingupdates.com/ Questions &
video/?p=45 discussion
E7-3, E7-6, E7-10, E7-16, P7-4A
Class
Participatio
Review: Chapter 5,6,7 n
#9
Questions & answers
Questions &
discussion

# 10 Test 2
Test

Class
Lecture and discussion: chapter 8
Participatio
Watch video: Zappos.com
Chapter 8: n
# 11 CLO 3.5 https://wileyaccountingupdates.com/
Pricing
video/?p=27 Questions &
E8-2, E8-5, E8-8, E8-10, E8-15, E8-18, discussion
P8-2A, P8-3A, P8-7A
Lecture and discussion: chapter 9 Class
Participatio
Watch video: Babycakes
Chapter 9: CLO 3.6 n
# 12 https://wileyaccountingupdates.com/
Budgetary
Planning CLO 3.7 video/?p=4 Questions &
E9-8, E9-9, E9-15, E9-20, E9-21, P9- discussion
4A, P9-5A
Chapter 10: Lecture and discussion: chapter 10 Class
Budgetary CLO 3.6 Watch video: Tribeca Grand Participatio
# 13 Control and
n Questions
Responsibility CLO 3.8 https://wileyaccountingupdates.com/
video/?p=17 &

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 E10-9, E10-10, E10-17, CT10-1 discussion

Class
Participatio
Review: Chapter 8,9,10 n
# 14
Questions & answers
Questions &
discussion

CLO 1.2
CLO 2.1
CLO 3.1
Class
CLO 3.2
Participatio
Prepare for CLO 3.3 Review n Questions
# 15
final exam CLO 3.4 Questions & answers &
CLO 3.5 discussion
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.
- 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
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  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