THE CHINESE UNIVERSITY OF HONG KONG
School of Accountancy
ACCT 2121C, E & L
Introductory Management Accounting
(2nd Term, 2015-2016)
Note: This course syllabus is for coordinating teaching activities only. If necessary, certain changes may be announced in the
class after consulting with students.
INSTRUCTOR
Dr. Hangsoo Kyung
Office: Room 1013, Cheng Yu Tung Bldg, No.12 Chak Cheung Street
Phone: 3943-1956
E-mail: hangsoo.kyung@cuhk.edu.hk
Office hour: Thursday 2:00 p.m. – 4:00 p.m. or by appointment
TEACHING ASSISTANT
Mr. Tsang, Wai Pong, Wilburn
Office: Room 1049, Cheng Yu Tung Bldg, No.12 Chak Cheung Street
Phone: 3943-7644
E-mail: wilburnt@baf.cuhk.edu.hk
Office hour: Monday to Friday 10:00 a.m. – 5:00 p.m.
COURSE OBJECTIVE
This course is an introduction to management accounting. It is designed to provide students the concepts and
techniques of management accounting, with the emphasis on the uses of management accounting
information by managers in planning, controlling, and decisions making. The course emphasizes the links
between accounting information and management activities such as operational decision making, financial
planning and control. Major topics will include costing systems, activity-based costing, cost-volume-profit
analysis, budgeting, standard costing and relevant costs for decision making.
The classes will be a combination of lectures and discussions of problems. Most of the concepts and
techniques taught in this course are best illustrated and learned through problem solving. Therefore, we will
analyze many problems in class. In addition to attending the classes, reading the relevant chapter of the
textbook before coming to class will be vitally helpful for students to understand the lectures.
Prerequisite: ACCT2111.
LEARNING OUTCOMES
After completing this course, students should be able to:
(1) Master the management accounting concepts and apply the knowledge to manufacturing,
merchandising and service companies.
(2) Use the information from management accounting systems to improve the competitiveness of the
companies in operational excellence, product leadership, and customer service.
(3) Develop analytical skills and ability to solve problems that they will need to succeed in a business
environment.
(4) Learn how to study and manage their own tasks that will help them acquire further knowledge on their
own.
LEARNING ACTIVITIES
Lecture (including
in-class discussion /
presentation) (hr)
in / out class
Lab / tutorial (hr)
in / out class
Project / Case
discussion (hr)
in / out class
Expected out-of-class
activities (hr)
in / out class
3 0 2 0 0 1 0 4
1
COURSE ASSESSMENT
Course grade will be based on the following elements:
Uniform Final Exam 50%
Mid-term Exam 30%
Homework and Class Participation 10%
