Brief Course Description
1. Course Title:
Managerial Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC202
4. Credits:
4
5. Course Objectives:
Understand basic knowledge regarding managerial accounting and the relationship between managerial accounting and management processes
Understand costs and cost behavior within the context of business organizations
Understand how Cost –Volume – Profit relationships can be used to make business decisions
Understand and use managerial accounting information in various managerial tasks, including profit planning, flexible budgets, differential analysis, variance analysis, and performance measurement
Understand the importance of ethical behavior of managerial accounting and make decisions in an ethical manner
Develop independent research and teamwork skills that can be used in real business environments
6. Brief Description of Course Content:
This course is an introduction to managerial accounting. It is designed to make business students aware of the roles that accounting plays within organizations. The focus is primarily on the informed use of managerial accounting information, rather than on its production. The course emphasizes the links between accounting information and management activities such as strategic and operational decision making, financial planning and control, organizational design, and performance evaluation. The course examines how managerial accounting is used within a variety of organizations, including manufacturing, merchandising, and service businesses, as well as public-sector and not-for-profit organizations.