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Course syllabus for Managerial Accounting(2008 IAEP)-1

Course syllabus for Managerial Accounting(2008 IAEP)-1 -...

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School of Accounting Page 1 of 7 Nanjing Audit University Teaching Hours per Week 4 hours Weekly Teaching Pattern 3-hour lecture/seminar and 1-hour tutorial Credit Value 4 credits Pre-requisites Accounting Principles, Management Course Instructor Mr. Ming Yan Instructor’s office Room 512, MinZhi Building Contact details Email: [email protected] Tel: 025-58318550 Website for Course Materials http://jw.nau.edu.cn/jwc/ Students Consultation Time TBA The course syllabus (this document) gives student important information about the course aims, outcomes, learning materials, timetable, program and assessment. Managerial Accounting Course Syllabus for IAEP Program School of Accounting Nanjing Audit University
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School of Accounting Page 2 of 7 Nanjing Audit University COURSE INFORMATION 1. Description This course focuses on the evaluative tools needed by today’s corporate financial professionals. There is a strong emphasis on manufacturing-specific topics, since these are among the most intense in the field. The basic underlying theme is to build students’ understanding of the three primary internal functions of the corporate managerial accounting team: planning operations, controlling activities, and decision-making. The students will work hands-on with a wide range of concepts utilized in practice to accomplish these functions. The course’s objective is not only that the students will be able to actively and effectively apply the concepts and tools, but also that they will understand and interpret them as well as recognize situations appropriate for their use, and be able to formulate sound business decisions as a result. Critical thinking, analytical/communication skills will be keys to successful completion of this course. 2. Relation to other disciplines Managerial accounting is closely linked to other disciplines. How does strategy affect the choice of performance measures? How can accounting information support a marketing plan that is based on meeting customer expectations for quality and delivery performance? How have recent trends in operations management affected the cost structure of firms and their break-even points? Will managers use the budgeting techniques discussed in finance if they are evaluated in terms of accounting profit? Students should be able to significantly enhance their understanding of both managerial accounting and other areas of study by making the connections needed to answer these and other interesting questions. 3. Learning Outcomes Understanding the function of managerial accounting and its relationship to financial accounting Development of analytical and problem solving skills Calculation of product costs using job order, process and activity based costing Produce various managerial accounting planning information and develop analysis using it Produce operating budgets and understand their utility in controlling operations Develop and utilize various accounting information for short-term business decisions
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