Brief Course Description
1. Course Title:
ACCA_Management Accounting (ACCA-F2)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507236
4. Credits:
4
5. Course Objectives:
The objective of the course ""ACCA_Management Accounting (ACCA-F2)"" is to equip students with the knowledge and skills related to the elements of management accounting to support decision-making processes within businesses. The course enables students to understand the nature, origin, and purpose of management information, while developing the ability to apply statistical techniques to analyze and interpret data.
Students will gain a solid understanding of cost accounting principles and costing techniques, which play a vital role in financial management and cost control. The course also focuses on the preparation and use of budgets, standard costing, and variance analysis as effective tools for planning and controlling business activities.
Additionally, students will acquire skills in measuring and monitoring organizational performance, enhancing their ability to evaluate and improve business efficiency.
6. Brief Description of Course Content:
The course for Management Accounting (MA), introduces students to elements of management accounting which are used to make and support decisions.
The course starts by introducing the nature, the source and purpose of management information followed by the statistical techniques used to analyse data. Then the course addresses cost accounting and the costing techniques used in business which are essential for any management accountant.
The course then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business activities. The course concludes with an introduction to measuring and monitoring the performance of an organisation.