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City University of Hong Kong
CB2101 Introduction to Managerial Accounting
Semester A, 2021/22
Course Instructors
Dr Eunhee KIM (Course Leader)
Office: AC3 13-215
Email: eunhee.kim@cityu.edu.hk
Phone: 3442-2590
Office hours: by appointment
Dr Jin Kyung CHOI
Office: AC3 13-221
Email: jkchoi@cityu.edu.hk
Phone: 3442-7136
Office hours: by appointment
Course Aims
This course aims to:
• provide students with basic knowledge of management accounting for a career in
business as well as being a foundation for advanced management accounting courses.
Basic management accounting knowledge includes: technical knowledge in identifying,
evaluating and computing costs by applying various tools of management and product
costing systems for strategic decision-making; preparing reports and analyzing
strategic planning and management performance in order to enhance decision making;
implementing a competitive strategy using the balanced scorecard; and
• extend knowledge of inventory valuation gained in CB2100 to cover inventory
valuation in a manufacturing company.
Course Intended Learning Outcomes (CILOs)
Upon successful completion of this course, students should be able to:
No.
CILOs
1.
VALUE inventory in a manufacturing company using normal job-order
costing and process costing.
2.
MAKE business decisions, including:
USE relevant costs in decisions of make or buy, accept or reject a special
order, drop or keep a segment, utilization of a constrained resource;
APPLY break-even analysis in a single-product company to make
decisions on pricing, volume and cost reduction.
3.
CREATE a budget and ANALYZE deviations from budgeted expenses
using analysis of expense variances.
4.
EXPLAIN how management accounting is used in performance
evaluation.
5.
CRITICALLY EVALUATE important recent innovations in
management accounting, e.g., activity-based costing and the balanced
scorecard. DEMONSTRATE and APPLY ethical concepts in selected
management accounting situations.
Required Textbook
Peter C. Brewer, Ray H. Garrison, and Eric W. Noreen, Introduction to Managerial
Accounting, McGraw-Hill, 9th edition, Smartbook.
Students are required to purchase the stand-alone ebook licence (for Connect homework and
quizzes) instead of a regular textbook. For the ebook licence purchase, please go to the campus
bookstore and provide the course code and instructor name (or email them with the order form
which is available on Canvas). The bookstore will give you the code card with CONNECT
redemption code. Those who do not purchase the licence will be unable to read the chapters in
the e-book or submit their online homework and quizzes, thereby forfeiting 15% of their
coursework marks for this course. Instructions on how to register the McGaw-Hill platform
will be posted on Canvas. A hard copy textbook is NOT required. If you wish to purchase a
hard copy textbook in addition to the ebook, you can also buy it at the bookstore, but need to
be purchased separately.
Online Homework and Quizzes (via CONNECT )
Online homework and quizzes will be assigned to students via the Connect system. Students need
to register to Connect via Canvas. After online registration, students will be able to complete
and submit their homework or quizzes.
Canvas for Course
Connection to Zoom, important announcements, amendments to teaching schedule, lecture
notes and solutions to tutorial and practice questions will be posted on the Canvas.
