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Unformatted text preview: T R O Y U N I V E R S IT Y M A S T E R S Y L L A B U S S O R R E L L C O L L E G E O F B U S I N E S S Saigon Technology University - Troy University Vietnam Course ACT 3395 Managerial/Cost Accounting I Term Instructor Anh Thi Ngoc Huynh, M.Sc., CPA (Colorado, U.S.) Cell phone: (+84) 983.339.379 Email: [email protected] Prerequisites ACT 2292 Office hours Contact me in person before and after the class sessions Class day, times Classroom location Office location Designated site location Office telephone STU Contact information available through STU staff Course description This course is a study of the fundamentals of cost accounting within an industrial organization. The accounting functions relative to materials, labor, and factory overhead are treated in detail. Job order and process cost systems are fully explored. Course objectives On completion of the course, the student should be able to: 1. Calculate the unit cost of a product using absorption costing and variable costing. 2. Explain how companies accumulate and report costs using job order costing and process costing. 3. Explain how companies use activity-based costing to calculate product costs more accurately to compete in the global economy. 4. Explain the importance of cost accounting information in helping managers to carry out their functions of planning, controlling, decision making, and evaluating performance. 5. Explain the importance of cost behavior in making tactical business decisions. 6. Prepare a master budget. 7. Explain how the measurement of quality costs relates to total quality management. 8. Explain the ethical principles that guide the conduct of management accountants. Textbooks Required : Cost Accounting ; Kinney, Raiborn; 7 th ed.; ISBN: 0-324-668414....
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This note was uploaded on 11/23/2011 for the course MANAGEMENT 101 taught by Professor Nguyen during the Spring '11 term at Troy.
- Spring '11