CB2101Introduction to Managerial Accounting

这门课学什么

课程简介

This course aims to: 1. 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 2. extend knowledge of inventory valuation gained in CB2100 to cover inventory valuation in a manufacturing company.

校方 PDF 第 2 页 · Abstract

课程内容

Management accounting; manufacturing inventory; cost classification, cost behaviour, cost-volume-profit analysis, job- costing system; process costing; activity-based costing; budget; variance analysis; performance measurement; balanced scorecard, short-term decision-making.

校方 PDF 第 5 页 · Keyword Syllabus

预期学习成果

查看校方学习成果与对应条件

               CILOs                                              Weighting (if DEC-A1          DEC-A2          DEC-A3
                                                                  app.)
1              VALUE inventory in a manufacturing company                        x              x
               using normal job-order costing and process
               costing.
2              MAKE business decisions, including:                               x              x
               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                       x              x
               budgeted expenses using analysis of expense
               variances.
4              EXPLAIN how management accounting is used                         x              x
               in performance evaluation.
5              CRITICALLY EVALUATE important recent                              x              x
               innovations in management accounting,
               e.g., activity-based costing and the balanced
               scorecard.
6              APPLY ethical concepts in selected management                     x              x
               accounting situations.

A1: Attitude
Develop an attitude of discovery/innovation/creativity, as demonstrated by students possessing a strong sense of curiosity,
asking questions actively, challenging assumptions or engaging in inquiry together with teachers.

A2: Ability
Develop the ability/skill needed to discover/innovate/create, as demonstrated by students possessing critical thinking skills
to assess ideas, acquiring research skills, synthesizing knowledge across disciplines or applying academic knowledge to
real-life problems.

A3: Accomplishments
Demonstrate accomplishment of discovery/innovation/creativity through producing /constructing creative works/new
artefacts, effective solutions to real-life problems or new processes.

校方 PDF 第 2 页 · Course Intended Learning Outcomes (CILOs)

我能不能修这门课

先修、建议先备和并修要求分别查看；等同及互斥条件也会影响选课。and 表示同时满足，or 表示备选；组合条件按下方原文分组阅读。

先修条件

无（校方注明 Nil）

校方 PDF 第 1 页 · Prerequisites

建议先备知识

FB2100/CB2100 Accounting I/Introduction to Financial Accounting

校方 PDF 第 1 页 · Precursors

并修要求

该版官方课纲未列明该项。

其他修读要求

本页尚无已核实的这一项信息。

等同课程及条件

FB2101/AC2101 Accounting II

校方 PDF 第 1 页 · Equivalent Courses

互斥课程及条件

无（校方注明 Nil）

校方 PDF 第 1 页 · Exclusive Courses

怎么考，怎样才算通过

考核方式

Continuous assessment: 50%; Examination: 50%; Examination duration: 3 hours

各项考核占多少分

考核项目	比重	生成式 AI 使用	备注与限制
Participation	5%	原表未列明	原表未列明
Online Assignments	15%	原表未列明	原表未列明
Mid-term Test or Quizzes	30%	原表未列明	原表未列明

查看校方原始考核表与使用要求

Assessment Tasks / Activities (ATs)
                      ATs                   CILO No.             Weighting (%)              Remarks ("-" for   Allow Use of
                                                                                            nil entry)         GenAI?
1                     Participation:        1, 2, 3, 4, 5, 6     5                          -                  No
                      Students are
                      required to
                      participate in
                      lecture activities,
                      and tutorial class
                      exercises and
                      discussion.
2                     Online             1, 2, 3, 4, 5, 6        15                         -                  No
                      Assignments*:
                      Students are
                      required to submit
                      weekly online
                      assignments to
                      demonstrate their
                      understanding of
                      the basic concepts
                      and ability to
                      apply managerial
                      accounting
                      knowledge to
                      various decision
                      making situations.


4      CB2101: Introduction to Managerial Accounting




3                       Mid-term Test or      1, 2, 5, 6      30                   -                   No
                        Quizzes:
                        Students will be
                        evaluated their
                        understanding of
                        concepts and their
                        ability to apply
                        related knowledge
                        for the topics
                        taught.

通过条件

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course.

校方 PDF 第 4 页 · Additional Information for ATs