Kingdom of Cambodia

Life University Curriculum Committee

Course Code Course Name

Nation Religion King College of Business Management

Department of Management

Cost Accounting

Description

This course is designed to provide the essential data needed to run an organization to students who will be future managers. Areas covered are the work of management and changing business environment, systems design, variable costing, and profit planning.
Major-required 3/3 III I To be appointed Dampen the students with cost management knowledge.

Type/Status Level Weekly Lecture hrs/Lab hrs Year Semester Pre-requisites (if any) Lecturer

Allow to students to be able to make budget and profit planning.

Objectives

Enable students to budget the production operation of the company, to compare the actual performance with the budgeted performance.

Provide management with concise and complete reports showing how actual performance compares with budgeted performance.
Course Outline Lessons Others

Week

Unit

1 2 3 4 5 6

1 1 2 2 2 6

Chapter 01: Introduction to Managerial Accounting Concept. Chapter 01: Introduction to Managerial Accounting Concept. Chapter 02: System Design: Job-Order Costing Chapter 02: System Design: Job-Order Costing Chapter 02: System Design: Job-Order Costing Chapter 03: System Design: ActivityBased Costing

Group Discussion and Exercises Practices and Exercises Quick Check and Group Discussion Quick Check and Group Discussion Practices and Exercises Quick Check and Group Discussion

7 8 9 10 11 12 13 14 15 16

7 8 9 10 11 12 13 14 15 16

Chapter 03: System Design: ActivityBased Costing Chapter 04: System Design: Process Costing Chapter 04: System Design: Process Costing Chapter 04: System Design: Process Costing Chapter 05: Cost Behavior: Analysis and Use Chapter 05: Cost Behavior: Analysis and Use Chapter 06: Cost-Volume-Profit Relationship Chapter 06: Cost-Volume-Profit Relationship Chapter 06: Cost-Volume-Profit Relationship Review for the examination

Practices and Exercises Quick Check and Group Discussion Quick Check and Group Discussion Practices and Exercises Quick Check and Group Discussion Practices and Exercises Quick Check and Group Discussion Quick Check and Group Discussion Practices and Exercises Practices and Exercises

Textbook(s)

Managerial Accounting, Garrison, Noreen, Brewer, twelfth edition, McGraw- Hill International Edition. Financial and Managerial Accounting, Williams, Haka, Bettner, Carcello, 14th edition, McGraw-Hill International Edition. Accounting, TEXT & CASES, 11th edition, Anthony, Hawkins, Merchant, McGraw-Hill International Edition. Class Participation & Attendance 10%, Case Study & Assignment 30%, Mid-Term 30% and Final Exam 30%.

References

Evaluation

President

Curriculum Committee Head

Department Head

Lecturer