NATIONAL ECONOMICS UNIVERSITY SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom – Happiness

DETAILED SYLLABUS

1. GENERAL INFORMATION
Title: MANAGERIAL ACCOUNTING
Course number:
Specialization Compulsory Course
Units: 3 credits
- Theoretical hours: 30
- Practical hours: 15
Prerequisite:
Class:
Program:

2. LECTURER’S INFORMATION
Full name: Nguyễn Thị Thu Liên Tittle: Assoc.Prof.Dr
Address: Phone number: 0982110278
Email: liennt@neu.edu.vn; thulien.nguyen78@gmail.com
Faculty/ Institute: School of Accounting and Auditing

3. COURSE DESCRIPTIONS
The course will introduce select managerial accounting topics, including the use and
reporting of accounting data for managerial planning, cost control, and decision making
purposes.
Main topics will be covered as follows:
1. Introduction to Managerial Accounting
2. Job Order Costing
3. Cost-Volume-Profit
4. Incremental Analysis
5. Budgetary Planning and Control

4. LEARNING RESOURCES:
4.1.Textbooks:
Jerry J.Weygandt, Paul D. Kimmel, Donal E.Kieso (2017). Managerial Accounting – Tool for
Business Decision Making (8th edition). Wiley
4.2. Reference books:

1
Nguyen Ngoc Quang (2021). Management Accounting (in Vietnamese). Hanoi. National
Economics University Publishing House.
NEU’s eBooks and documents at http://lic.neu.edu.vn:2048/menu: Emerald Insight, IG Publishing
eBook and ProQuest Central

5. COURSE GOALS
With the above topics, the goals, outcomes and level of competences are presented below:

Program
Course Learning Level of
Goal Description
Goals Outcomes competence
(PLO)
[1] [2] [3] [4]
Understand the role of accounting information in 1.1;
management decision making and how
G1 1.2; II
management accounting contribute to business
strategy development
Understand and apply cost accumulation systems in 1.2;
G2 inventory valuation and income determination II
1.3
Understand and apply profit planning tools such as 1.2;
G3 cost-volume-profit analysis and budgeting. III
1.3

6. COURSE LEARNING OUTCOMES (CLO)

Course Level of
CLO Descriptions
goals competence
[1] [2] [3] [4]
Identify the feature of managerial accounting
CLO 1.1 II
and the functions of management
G1 Explain the principal differences between the
CLO 1.2 financial statements of a manufacturer and III
those of a merchandiser

CLO 2.1. Describe the classes of manufacturing cost II

G2 CLO 2.2 Understand how to apply job-costing systems II

CLO 3.1 Understand basic CVP concepts II

Describe the management’s decision- making

G3 CLO 3.2 II
process and incremental analysis

2
 Apply incremental analysis in making
CLO 3.3 III
decisions
Understand the role of budgetary planning and
CLO 3.4 III
control
Identify the components of the master budget
CLO 3.5 III
and how to prepare them
Understand why and how to develop the
CLO 3.6 III
flexible budget reports

7. COURSE ASSESSMENT

Assessment Assessment Percentage

Description Time CLO
methods indicators (%)

[1] [2] [3] [4] [5] [6]

Attendance
points
Class participation points &
Every
Class will be based on general Times of
teaching 10%
Participation class attendance and answers and
session
contribution in class. questions in
the class.

CLO 1.1
The test time is 60 minutes
CLO 1.2
in the form of multiple –
choice questions. CLO1.3
Multiple –
The students are Week 5 & CLO 2.1
Test choice 2 x 20%
responsible for all of the Week 9 CLO 2.2
questions
materials covered in the CLO 2.3
course up through the date CLO 3.1
of the test
CLO 3.2
CLO 3.1
Final exam of 90 minutes CLO 3.2
Multiple –
with Multiple – choice or CLO 3.3
choice or
True/False questions and CLO 3.4 True/False
problem solving.The exam University
Final Exam CLO 3.5 and 50%
will be cumulative with an schedule
CLO 3.6 Problem
emphasis on topics after the
CLO 3.7 solving
Test. Make-up exams will
questions
not be offered. CLO 3.8

3
8. LESSON PLAN
(Any changes on the schedule WILL BE announced in the class, email and on TURNITIN in
advance)
Learning and teaching activities Assessment
Class Topics CLO
methods
[1] [2] [3] [4] [5]
Lecture and discussion: chapter 1 Class
CLO 1.1 E1-5, E1-6, E1-13, E1-16, P1-4A, P1- Participatio
#1 Chapter 1: 5A
Managerial CLO 1.2 n
Watch Video: Case Pizza Hut
#2 Accounting http:// Questions &
video.wileyaccountingupdates.com/ discussion
2011/08/18/managerial-accounting-today/
Lecture and discussion: chapter 2
#3 Class
E2-5, E2-7,E2-10, P2-1A, P2-4A
Chapter 2: Participatio
CLO 2.1 Watch Video: Case Toronto Film
#4 Job-Order nQuestions
CLO 2.2 Festival
Costing &
http://
video.wileyaccountingupdates.com/ discussion
2011/08/23/job-order-costing/
CLO 1.1
Questions &
Review CLO 1.2 Review: Chapter 1, 2
#5 answers
& Test CLO 2.1 Test 1
Test
CLO 2.2
Lecture and discussion: chapter 5
Class
Watching video: Southwest Airlines
Chapter 5: Participatio
CLO 3.1 http://
Cost- n
video.wileyaccountingupdates.com/
#6 Volume-
2011/03/09/cost-behavior-and-cost- Questions &
Profit
volume-profit-analysis/
discussion
E 5-5, E5-11, E5-16, P5-2A
Lecture and discussion: chapter 7 Class
CLO 3.2 Watch video: Method Participatio
#7 Chapter 7:
http:// n
Incremental CLO 3.3
video.wileyaccountingupdates.com/
#8 Analysis
2011/03/29/incremental-analysis-and- Questions &
managements-decision-making-process/ discussion
E7-3, E7-6, E7-10, E7-16
CLO 3.1 Questions &
Review Review: Chapter 5,7
#9 CLO 3.2 answers
Test Test 2
CLO 3.3 Test
# 10 Chapter 9: CLO 3.4 Lecture and discussion: chapter 9 Class
# 11 Budgetary Participatio
4
 Watch video: Babycakes n
http:// Questions &
Planning CLO 3.5 video.wileyaccountingupdates.com/
2010/11/02/test-video/ discussion
E9-8, E9-9, E9-15, E 9-18 E9-20
Lecture and discussion: chapter 10
Class
Watch video: Tribeca Grand
Chapter 10: Participatio
# 12 Budgetary CLO 3.6 http://
n Questions
# 13 Control video.wileyaccountingupdates.com/
&
2010/11/02/budgetary-control-and-
discussion
responsibility-accounting/
BE, E10-9, E10-10
Class
CLO 3.4 Participatio
Review: Chapter 9,10 n Questions
# 14 Review CLO 3.5
Questions & answers &
CLO 3.6
discussion

CLO 1.2
CLO 2.1
CLO 2.2 Class
CLO 3.1 Review Participatio
# 15 Prepare for CLO 3.2 Questions & answers n Questions
final exam &
CLO 3.3 Mock test
discussion
CLO 3.4
CLO 3.5
CLO 3.6
9. COURSE REQUIREMENT & EXPECTATION
9.1. Instructional approach
- Students are the key of class. They are expected to be active in classes by attending classes,
participating in discussions, raising and answering questions.
- Accounting requires a lot of practices. The homework problems are selected to ensure that
students get to practice problems which will help them understand the concepts they learn in the
lectures.
- E-mail account: Important announcements will be emailed to students. Students are also welcome
to email instructor anytime during the semester for any questions related to the course.

9.2.Assessment and grading policy:

No. Criteria Score Weight Score composition
1 Participation A 10% 10%A (1)
2 Test 1 B 20% 20%B (2)
3 Test 2 C 20% 20%C (3)
4 Final exam D 50% 50%D (4)
5
 Weighted score (1)+(2)+(3) +(4)

9.3. Policy on Classroom Behavior

 All cell phones & other electronic devices must be put on vibrate or turned off during class.
 Students are responsible for what transpired if they miss a class. It is the student’s
responsibility to contact the lecturer or a classmate to determine what was missed.
 Talking and other disruptive behavior are not permitted while classes are in session.
9.4. Academic Integrity
 Students must do ORIGINAL work for all assignments
 Cheating on any exam will result in an automatic failing grade for the course.

10. DATED: ……………………..