VIETNAM NATIONAL UNIVERDITY CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM

UNIVERSITY OF ECONOMICS AND LAW Độclập - Tự do - Hạnhphúc

FACULTY OF ACCOUNTING-AUDITING

COURSE SYLLABUS
Course’s name: Management Accounting

1. GENERAL INFORMATION
Course Code :
Credits :3
Periods : 45
Prerequisite course : Introduction to Accounting
Program : Auditing
Level : the fourth-year student

2. COURSE PURPOSES/AIMS:
The objective of the course is to expose participants to:
2.1 Knowledge: Understanding the principles of collecting and analyzing information of costs,
volume and profit. Therefore, it helps to understand the function of management accounting are
planning, decision making, operational control and risk assessment;
2.2 Specialized accounting skills: being able to study and research in the field of accounting;
2.3 Possess communication and teamwork skills;
2.4 Ability of continuous learning and international integration: being able to participate in
intensive training, the opportunity to work in an international environment of the accounting and
auditing field.
2.5 Adhere to professional ethics.

3. COURSE OUTLINES:
This course covers an introduction to the principles and techniques of management and cost
accounting. It focuses on the concepts and methods relevant to providing accounting and related
data for management planning and control purposes, includes:
  Describe cost behaviour under different assumptions and compare cost systems designed
to provide relevant and timely information to managers for resource management and
allocation decisions.
 Apply conventional and contemporary cost management techniques used in
manufacturing industries.
 Apply standard costing and budgeting techniques that enable managers to measure and
monitor performance.
4. TEXTBOOK AND ADDITIONAL LEARNING MATERIALS
4.1 Textbook
[1] Langfield-Smith, Thorne, Smith, Hilton Management Accounting, 7edition, Mc-Graw-Hill
Education (Australia) Pty Ltd, 2015.
4.2 Additional learning materials
[1] Wild., Larson., Chiappetta., Fundamental Accounting Principles, 18th edit., McGraw-Hill:
NewYork.
[2] Michael C. Knapp, Contemporary auditing : real issues and cases, 9 edn. Nelson
Education Ltd., 2013
[3] Peter Carey, Accounting & Finance, John Wiley & Sons Australia Ltd., 2013.
[4] TS. Phan Đức Dũng (2009) – Sách chuyên khảo: Kế toán quản trị
[5] PGS.TS Phạm Văn Dược (2005) – Sách chuyên khảo: Kế toán quản trị

5. COURSE LEARNING OUTCOMES:

Program
Course
No. Course Learning Outcomes Learning
Objectives
Outcomes

LO 01 Analysis and synthesis of specialized knowledge in

management accounting to solve professional
problems and conduct research in the field of 2.1, 2.2 1.1, 1.2
accounting
LO 02 Applications and reinforce communication and
teamwork skills; 2.3 3.3, 5.1, 5.2
LO 03 Application and development of knowledge and
skills to enhance professional qualification and 2.1, 2.2, 2.3,
2.4
integration with the international environment 2.4, 3.1
LO 04 Adhere to professional ethics 2.5 6.2
6. COURSE PLAN:
No. Teaching & learning
Content LO Assessment
activities
LO 01 Teaching:
- Introduce Course
Syllabus
- Introduce group
COURSE assignments
1. INTRODUCTION Student in class: Divide
into groups (10-15 students
per group)
Student at home:
Prepare materials for the
course
Chapter 1: LO 01 Teaching: In-class
MANAGERIAL LO 04 -Presentation of theory. exercises
ACCOUNTING -Q&A. Group
CONCEPTS AND -Group assignment out discussion
PRINCIPLES Student in class:
1.1 The purpose and the -Discuss cases in class
nature of managerial -Do exercises
accounting Student at home:
2. 1.2 Managerial -Read given Case study
accounting in -Do homework
business
1.3 Types of cost
classifications
1.4 Reporting
manufacturing
activities

Teaching:
LO 01
- Presentation of theory Mini-test (15
Chapter 2: LO 02
- Q&A, quick quizzes. minutes)
JOB ORDER COST LO 03
- Group assignment guide Group
ACCOUNTING
Student in class: discussion
2.1 Cost accounting system
3. -Discuss cases in class
2.2 The important features
-Do the exercises
of job order production
Student at home:
2.3 Apply job order costing
-Do homework
in pricing services
-Plan for the group
assignment
 Chapter 3: Teaching:
LO 01
PROCESS COST - Presentation of theories Mini-test (15
LO 02
ACCOUNTING - Exercises minutes)
LO 03
3.1 Compare process cost - Group assignment guide Group
accounting and job order - Q&A discussion
cost accounting Student in class:
4. 3.2 Equivalent units and -Discuss cases in class
their use in process cost -Do the exercises
accounting Student at home:
3.3 Four steps in accounting -Do homework
for production activity in a -Prepare for the group
period assignment

Teaching: In-class group

LO 01
Chapter 4: - Presentation of theories exercises
LO 02
COST ALLOCATION - Q&A, quick quizzes Group
LO 03
AND PERFORMANCE - Group assignment guide discussion
LO 04
MEASUREMENT. Mid-term test
4.1 Distinguish between Student in class:
5. direct and indirect expenses -Do the exercises
4.2 Bases for allocating
indirect expenses to Student at home:
department -Review the lesson.
4.3 Activities based costing - Do homework
- Prepare for the group
assignment
Chapter 5: Teaching Short group
LO 01
COST – VOLUME- - Presentation of theories presentation
LO 02
PROFIT ANALYSIS - Q&A Group
LO 03
5.1 Assumptions in Cost- - Group assignment guide discussion
LO 04
volume-profit analysis Individual
5.2 Methods of estimating Student in class: exercises
6.
costs -Do the exercises
5.3 Applications of cost- Student at home:
volume-profit analysis Review the lesson.
Group assignment
discussion

7. Chapter 6: MASTER Teaching Mini-test (15

LO 01
BUDGETS AND - Presentation of theories minutes)
LO 02
PLANNING - Q&A
LO 03
6.1 The importance and - Group assignment guide
LO 04
benefits of budgeting
6.2 The process of budget Student in class:
administration -Do the exercises
6.3 A master budget and the Student at home:
process of preparing it -Review the lesson.
-Do homework
 -Prepare for the group
assignment
Teaching Group
LO 01
- Presentation of theories discussion
LO 02
- Group exercises Group exercises
LO 03
- Q&A
LO 04
Chapter 7: FLEXIBLE - Group assignment guide
BUDGETS AND Student in class:
STANDARD COSTS -Discuss cases in class
8 7.1 Standard costs and their -Do the exercises
computation and uses Student at home:
7.2 Variances analysis Review the lesson.
Prepare for the group
assignment
Discuss cases in class
Student at home:
Do homework
LO 01
9 Revison LO 02
LO 03
LO 04

7. ASSESSMENT METHODS

No
Method Proportion Form Learning Outcomes
.
Group assignment Case study
LO 01, LO 02, LO 03,
1 and 30% Quizzes (kiểm tra bất chợt
LO 04
Mini-tests 20c-30p 2 buổi)

2 Quizzes (100%) LO 01, LO 03

Mid-test 1h 20%

Quizzes (50%) LO 01, LO 02, LO 03,

3 Final exam 1h 50%
Essay (50%) LO 04
Total 100%

8. TEACHING STRATEGY
This course is taught primarily through: lectures, hand-out, readings (textbook chapters, research
papers and financial press articles), in-class discussions and assignments.
 Head of Department Lecturer’s in charge

ThS. Hoàng Thị Mai Khánh Ths.Nguyen Hoang Dieu Hien