Subject Outline - The Hong Kong Polytechnic University...

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1 The Hong Kong Polytechnic University School of Accounting and Finance AF 3112: Management Accounting 2 Semester 2, 2008/2009 Instructor: Lecturer: Dr. Woo-Jong Lee Office: Li Ka Shing Tower (M747) E-mail: Tel.: 2766 4539 Consultation hour: Tuesday (15:00 – 17:00), Wednesday (15:00 – 17:00), or other time by appointment Tutors: Office Email Tel Dr. Woo-Jong Lee M747 2766 4539 Mr. William Lee M704 2766 7035 Role and Purpose: This subject contributes to the achievement of the students by enabling them to analyze business situations and problems by applying conceptual frameworks drawn from accounting, finance, economics, and quantitative methods. It will enable students to develop critical thinking and analytical skills, and ethical awareness in the management accounting context. This subject will also prepare students to communicate verbally and in writing in English at a level of effectiveness sufficient for a business presentation. This subject will contribute to build students’ professionally-specific skills and knowledge to 1) enable them to make an immediate contribution to the organization they are first employed and 2) base the process of continuous professional development. Learning Outcomes: On successfully completing this subject, students will be able to: Apply and critically compare the cost classification, accumulation, and allocation approaches and techniques. Evaluate the considerations and issues in cost and management accounting system design. Identify and prepare cost information for accounting purposes. Develop critical thinking, analytical skills and ethical awareness in the management accounting context. Textbook: Garrison, R.H., E.W. Noreen and P.C. Brewer, Managerial Accounting, 12th Edition (International), McGraw-Hill, 2007. Managerial Accounting (Customized Edition), McGraw-Hill, 2008.
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2 Assessments: Case Analysis and Presentation (Group) 10% Participation and Attendance 5% Mid-term Test 35% Continuous Assessment 50% Final Examination 50% 100% The following is the detailed description of the above assessments. (I) Group assignments (A) Case Analysis and Presentation 10% At the beginning of the semester, each group will be assigned a case for in-depth analysis. A thorough report is required. Each group will have 15-20 minutes to present the case and 5 minutes for the Q&A section. Students are expected to review other cases and to conduct critique to those presentations from other groups for individual participation points . Remarks: 1. All members MUST participate in presentation. 2. Each group is required to prepare 10 - 15 ppt slides for presentation. 3.
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This note was uploaded on 01/16/2010 for the course AF AF 3112 taught by Professor Woo-jonglee during the Spring '08 term at Polytechnic University of Puerto Rico.

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Subject Outline - The Hong Kong Polytechnic University...

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