1

NATIONAL ECONOMICS UNIVERSITY SOCIALIST REPUBLIC OF VIETNAM

SCHOOL OF ADVANCED EDUCATION PROGRAMS Independence – Freedom – Happiness

DETAILED SYLLABUS

1. COURSE INFORMATION
* Title: MANAGERIAL ACCOUNTING 2 Code: KTQT1104E
* Credit hours for teaching and learning activities: 3
+ Lecture: 24 hrs
+ Presentation and Discussion: 3 hrs
+ Exercise and discussion hours: 18 hrs
* Parallel course(s): None
* Prerequisite course(s): Accounting Principles KTQT110E
* Kind of the course:
Foundation □ Fundamental

Compulsory □ Elective □ Compulsory Elective □

* Course language: In English

* Class: Program: High Quality Program

2. LECTURER’S INFORMATION
Assoc. Prof. Dr. Nguyen Thi Thu Lien Tel: 0982110278 Email: liennt@neu.edu.vn
Assoc. Prof. Dr. Le Kim Ngoc Tel: 0913360066 Email: ngoclk@neu.edu.vn
Dr. Le Ngoc Thang Tel: 0946516333 Email: thangln@neu.edu.vn
Dr. Pham Thi Thuy Tel: 0904680719 Email: thuypt@neu.edu.vn
Department of Management Accounting, School of Accounting and Auditing, R1114, 11th flr.,
Building A1, Tel. 024.36.280.280 (ext. 6126)

3. COURSE DESCRIPTIONS
The course will introduce advanced managerial accounting topics, including variable costing and
segment reporting, responsibility accounting systems, strategic performance measurement and
decision making techniques.

4. LEARNING RESOURCES:
4.1.Textbook:
[1].Ray H. Garrison, Eric W. Noreen, Peter C. Brewer (2021), Managerial Accounting,17th
edition, Mc Graw Hill.
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4.2. Additional references:

[2]. Nguyen Ngoc Quang (2021), Management Accounting (in Vietnamese). Hanoi. National
Economics University Publishing House..
[3].Weygandt, Kimmel & Kieso (2018), Managerial Accounting – Tools for Business Decision
Making, 8th edition, John Wiley & Sons.
[4].ACCA Paper F5, Performance Management, BPP Learning Media

5. COURSE GOALS
Table 5. Course goals
Program
Learning Level of
Goal
Goals Description Outcome competenc
s
s e
PLOs
[1] [2] [3] [4]
Introduce learners segmented reports, overview of
G1 responsibility accounting systems and a variety of 1.3 II
performance measures.
Instruct learners to use relevant information for
G2 making decisions in operating activities as well as 1.4 II
capital budgeting.
Create opportunities for learners to write professional
G3 3.1 III
reports.
G4 Offer learners chances to practice teamwork skills. 3.2 IV
Equip learners with awareness of responsibility for 5 IV
G5
their own academic achievement.

6. COURSE LEARNING OUTCOMES (CLO)

Table 6. Course learning outcomes (CLOs)
Cours
Level of
e CLOs Description
competence
Goals
Distinguish variable costing from absorption costing and
CLO1.1 II
prepare segmented income statements
Describe features of responsibility accounting systems and

G1 CLO1.2 apply several performance measures commonly used within II

those systems.

Understand Balanced Scorecard (BSC) as a particular type of

CLO1.3 strategic performance measurement II
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Apply differential analysis for making decisions in operating

CLO2.1 activities III
G2
Apply some key methods for making capital budgeting
CLO2.2 decisions III

G3 CLO3 Demonstrate writing professional reports skills. IV

G4 CLO4 Demonstrate teamwork skills. IV
Show awareness of taking responsibility for their own
G5 CLO5 IV
academic achievement.

7. COURSE ASSESSMENT
* Assessment methods:
- Grading: 10
- Average score of course is the total points of assessments multiplied by the respective
weight of each assessment
* Assessment summary:
Table 7. Assessment summary
Weighting
Assessments Description CLOs Week
(%)

Formative assessment

Class CLO1.1
participation CLO1.2
points will CLO1.3
be based on CLO2.1 Week
Participation general class 10%
CLO2.2 1 – 15
attendance
CLO3
and
contribution CLO4
in class CLO5

Midterm assessment

Midterm exam The test time CLO1.1 20% Week 9

is 60 minutes CLO1.2
in the form CLO2.1
of multiple –
CLO 2.2
choice
questions.
The students
are
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Weighting
Assessments Description CLOs Week
(%)

responsible
for all of the
materials
covered in
the course up
through the
date of the
test

Group CLO1.3
written CLO3
report: CLO4
Application Week
Group works CLO5 20%
of strategic 13
performance
measurement
in real life

Summative assessment

Final exam CLO1.1

of 90 CLO1.2
minutes with CLO1.3
problem CLO2.1
solving
CLO2.2
questions Course’s
Final exam CLO2.3 50%
covered all exam
topics. CLO5 schedule
Make-up
exams will
not be
offered.

8. LESSON PLAN
(Any changes on the schedule WILL BE announced in the class, email and on LMS in
advance)
Table 8. Lesson plan
Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
1 Introduction to CLO1.1 Students have to Level of
Ray H. Garrison,
 5

Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
read the related participation
contents before Level of
Eric W. Noreen, coming to class. interaction
Peter C. Brewer Lecturer equips Quality of in-
(2021), students with class answers
Managerial Managerial theorical and exams
Accounting 2 Accounting,17th CLO5 information
edition, Mc Graw Student have to
Hill. discuss the
circumstances
and questions
asked by the
lecturer.
Chapter 6: Variable Students have to Level of
Costing and Segment read the related participation
Reporting (Cont.) contents and Level of
1.1. Overview of prepare the interaction
Ray H. Garrison,
Variable and presentation Quality of in-
Eric W. Noreen,
Absorption Costing before coming class answers
Peter C. Brewer
1.2. Illustration of to class. and exams
(2021),
variable and Lecturer equips
2 Managerial CLO1.1
absorption costing students with
Accounting,17th CLO5
1.3. Reconciliation of theorical
edition, Mc Graw
Variable Costing with information
Hill.
Absorption Costing Student have to
1.4. Advantages of Chapter 06 discuss the
Variable Costing and circumstances
the Contribution and questions
Approach asked by the
lecturer.
3 Chapter 6: Variable CLO1.1 Students have to Level of
Ray H. Garrison,
Costing and Segment CLO5 read the related participation
Eric W. Noreen,
Reporting (cont.) contents and Level of
Peter C. Brewer
1.5. Segmented prepare the interaction
(2021),
Income Statements and presentation Quality of in-
Managerial
the Contribution before coming class answers
Accounting,17th
Approach to class. and exams
edition, Mc Graw
1.6. Segmented Lecturer equips
Hill.
Income Statements – students with
Decision making and theorical
 6

Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
information
Student have to
discuss the
Break-even Analysis
Chapter 06 circumstances
and questions
asked by the
lecturer.
Students have to Level of
read the related participation
contents and Level of
prepare the interaction
Ray H. Garrison, presentation Quality of in-
Chapter 11:
Eric W. Noreen, before coming class answers
Responsibility
Peter C. Brewer to class. and exams
Accounting Systems
(2021), Lecturer equips
11.1.Decentralization CLO1.2
4 Managerial students with
in organization CLO5
Accounting,17th theorical
11.2. Responsibility
edition, Mc Graw information
centers
Hill. Student have to
discuss the
Chapter 11
circumstances
and questions
asked by the
lecturer.
5 Chapter 11: CLO1.2 Students have to Level of
Ray H. Garrison,
Responsibility CLO5 read the related participation
Eric W. Noreen,
Accounting Systems contents and Level of
Peter C. Brewer
(cont.) prepare the interaction
(2021),
11.3. Evaluating presentation Quality of in-
Managerial
investment center before coming class answers
Accounting,17th
performance to class. and exams
edition, Mc Graw
Lecturer equips
Hill.
students with
Chapter 11 theorical
information
Student have to
discuss the
circumstances
and questions
asked by the
 7

Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
lecturer.
Students have to Level of
read the related participation
contents and Level of
prepare the interaction
Ray H. Garrison, presentation Quality of in-
Eric W. Noreen, before coming class answers
Chapter 11: Peter C. Brewer to class. and exams
Responsibility (2021), Lecturer equips
CLO1.2
6 Accounting Systems Managerial students with
CLO5
(cont.) Accounting,17th theorical
11.4. Transfer pricing edition, Mc Graw information
Hill. Student have to
discuss the
Chapter 11
circumstances
and questions
asked by the
lecturer.
Students have to Level of
read the related participation
contents and Level of
prepare the interaction
Ray H. Garrison, presentation Quality of in-
Chapter 12: Strategic Eric W. Noreen, before coming class answers
Performance Peter C. Brewer to class. and exams
Measurement (2021), Lecturer equips
CLO1.3
7 12.1. Overview of Managerial students with
CLO5
Balanced Scorecard Accounting,17th theorical
12.2. Constructing a edition, Mc Graw information
Balanced Scorecard Hill. Student have to
discuss the
Chapter 12
circumstances
and questions
asked by the
lecturer.
8 Chapter 12: Strategic CLO1.3 Students have to Level of
Ray H. Garrison,
Performance CLO5 read the related participation
Eric W. Noreen,
Measurement (cont.) contents and Level of
Peter C. Brewer
12.3. Corporate Social prepare the interaction
(2021),
Responsibility presentation Quality of in-
Managerial
 8

Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
before coming class answers
to class. and exams
Lecturer equips
students with
Accounting,17th theorical
performance measures edition, Mc Graw information
Hill. Student have to
discuss the
Chapter 12
circumstances
and questions
asked by the
lecturer.

CLO1.1
Review and Mid- CLO1.2
Students take Examination
9 term exam CLO1.3
exams answer key
CLO2.1
CLO5

Students have to Level of

read the related participation
contents and Level of
Chapter 13:
prepare the interaction
Differential Analysis:
Ray H. Garrison, presentation Quality of in-
The Key to Decision
Eric W. Noreen, before coming class answers
Making
Peter C. Brewer to class. and exams
13.1. Six key concepts
(2021), Lecturer equips
13. 2. Adding and CLO2.1
10 Managerial students with
dropping product lines CLO5
Accounting,17th theorical
and other segments
edition, Mc Graw information
decisions
Hill. Student have to
13.3. Make or Buy
discuss the
decisions Chapter 13
circumstances
and questions
asked by the
lecturer.
11 Chapter 13: CLO2.1 Students have to Level of
Ray H. Garrison,
Differential Analysis: CLO5 read the related participation
Eric W. Noreen,
The Key to Decision contents and Level of
Peter C. Brewer
Making (cont.) prepare the interaction
(2021),
13.4. Special Order presentation
 9

Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
before coming Quality of in-
to class. class answers
Lecturer equips and exams
decisions
students with
13.5. Volume trade-off Managerial
theorical
decision Accounting,17th
information
13.6. Joint product edition, Mc Graw
Student have to
costs and sell or Hill.
discuss the
process further Chapter 13 circumstances
decisions
and questions
asked by the
lecturer.
Students have to Level of
read the related participation
contents and Level of
prepare the interaction
Ray H. Garrison, presentation Quality of in-
Eric W. Noreen, before coming class answers
Chapter 13: Peter C. Brewer to class. and exams
Differential Analysis: (2021), Lecturer equips
12 CLO2.1
The Key to Decision Managerial students with
CLO5
Making (cont.) Accounting,17th theorical
13.7. Pricing decisions edition, Mc Graw information
Hill. Student have to
discuss the
Chapter 13
circumstances
and questions
asked by the
lecturer.
Students submit Assessment
reports and sheet with the
Group Work answer following
CLO1.3 questions asked
Application of criteria: (i) Idea
13 strategic performance CLO3 by the lecturer. & Content, (ii)
measurement in real CLO4
Writing and
life CLO5
citation, and
(iii) Teamwork
 10

Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
Students have to Level of
read the related participation
contents and Level of
prepare the interaction
Ray H. Garrison, presentation Quality of in-
Eric W. Noreen, before coming class answers
Chapter 14: Capital
Peter C. Brewer to class. and exams
Budgeting Decisions
(2021), Lecturer equips
14.1.Overview of CLO2.2
14 Managerial students with
Capital Budgeting CLO5
Accounting,17th theorical
14.2. Payback Method
edition, Mc Graw information
Hill. Student have to
discuss the
Chapter 14
circumstances
and questions
asked by the
lecturer.
Students have to Level of
read the related participation
contents and Level of
prepare the interaction
Chapter 14: Capital
Ray H. Garrison, presentation Quality of in-
Budgeting Decisions
Eric W. Noreen, before coming class answers
(cont.)
Peter C. Brewer to class. and exams
14.3.Net Present Value
(2021), CLO2.2 Lecturer equips
Method
15 Managerial students with
14.4. Internal Rate of CLO5
Accounting,17th theorical
Return Method
edition, Mc Graw information
14.5. Simple Rate of
Hill. Student have to
Return Method
discuss the
Chapter 14
circumstances
and questions
asked by the
lecturer.
Final exam CLO1.1 Students take Examination
CLO1.2 exams answer key
according to
CLO1.3
given schedule
CLO2.1
CLO2.2
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Teaching-
Wee Required
Content CLOs learning Assessment
k readings text
activities
CLO2.3
CLO5

9. COURSE REQUIREMENT & EXPECTATION

9.1. Requirements for taking final /terminal exams
- Students are allowed to take the final exam if their attendance score reaches 5 points or more
(on the scale of 10).
9.2. Requirements for attending classes
- Students are responsible for attending all classes. In case of absence from school due to force
majeure reasons, sufficient and reasonable proofs must be provided. For each absence, 1 point
will be deducted 1 point. Students who miss any classes more than 3 times, with or without
reason, will be considered as failing to complete the course and have to re-register.
- Students will be awarded points for constructive comments these points are added to attendance
points and group assignments.
- Groups who do not submit the group work will receive a score of 0 (zero). Late submissions
will be deducted for each day of late submission.
9.3. Requirements for in-class behaviour
- The course is conducted on the principle of respecting learners and lecturers. Any behaviour
that affects the teaching and learning process is strictly prohibited.
- Students must come to class on time. Students who are late more than 10 minutes after class
starts will not be allowed to attend the class. Do not make noise and affect others during the
learning process.
- Laptops and tablets are only used for the purpose of taking notes for and calculating for lectures
and exercises, absolutely forbidden to use for other purposes.
Head of Department School‘s Dean NEU’s President