Brief Course Description
1. Course Title:
Managerial Accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507011
4. Credits:
3
5. Course Objectives:
-This course will provide students with basic knowledge about the nature, functions and methods of management accounting so that financial and non-financial information is best communicated within a business, helping managers plan, control and make decisions effectively on business operations. -This course focuses on training management accounting techniques to serve the planning, control and making of business decisions. At the same time, students will be familiar with the language of business and the role of managers, along with studying the ethical behavior of management accountants. Topics of this course include: an overview of management accounting; cost classification; cost-volume-profit relationship analysis, budgeting, management accountability assessment, product pricing; relevant information for managerial decision making.
6. Brief Description of Course Content:
This course will equip students with the fundamental knowledge of the nature, function, and methods of management accounting so that financial and non-financial information is best communicated within a business, leading to help managers to plan, evaluate, control, and make decisions effectively. As a result, this course focuses on training students in management accounting techniques for preparing financial reports, planning, controlling, and making business decisions. At the same time, students will be familiarized with the business language, the role of a manager, and the professional ethics of a managerial accountant. The topics of this course include an overview of management accounting, cost classification, cost-volume-profit relationships, master budgeting, performance measurement in decentralized organizations, product and service pricing, and relevant information for decision-making.